Vehicle Excise and Registration Act 1994 section 62

Other definitions

Section 62 provides a glossary of key terms used throughout the Vehicle Excise and Registration Act 1994, covering vehicle types, licensing concepts, disability-related benefits, and other essential definitions relevant to vehicle excise duty.

  • The section defines vehicle categories such as goods vehicles, tractive units, showman's vehicles, and electrically propelled and zero-emission vehicles for the purposes of vehicle excise duty.
  • It clarifies licensing terms including vehicle licence, trade licence, temporary licence, nil licence (for exempt vehicles), and first vehicle licence, together with rules about when a first vehicle licence does or does not exist.
  • Key parties are defined, including motor traders (manufacturers, repairers, and dealers), motor dealers (sellers or suppliers of vehicles), and vehicle testers, as well as the meaning of "disabled person" and relevant disability-related benefits.
  • A vehicle is treated as "kept" on a public road if it is caused to be on such a road for any period, however short, while not actually in use โ€” an important rule for determining liability to vehicle excise duty.

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