Vehicle Excise and Registration Act 1994 section 7B

Section 7A supplements: further provisions

Section 7B sets out the powers for the Secretary of State to make regulations about notifying registered keepers of supplement charges, assessing and recovering those supplements, and providing for reviews and appeals.

• The Secretary of State may make regulations to notify the registered keeper about any supplement that may be or has become payable when a vehicle ceases to be appropriately covered, and to warn them that failing to maintain appropriate cover could result in a criminal offence.
• Regulations may also provide for the assessment of supplement amounts, for notifying the person liable (or their representative), and for the assessed amount to be treated as vehicle excise duty, making it recoverable through the same enforcement mechanisms.
• The regulations may mirror existing excise duty assessment and appeals procedures found in the Finance Act 1994, with any modifications the Secretary of State considers appropriate, including rights of review and appeal.
• All sums collected as supplements under section 7A must be paid into the Consolidated Fund (the government's general account at the Bank of England).