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Vehicle Excise and Registration Act 1994

▸ Part I – Vehicle excise duty and licences (ss 1-20)
  • ▸ Main provisions (ss 1-6)
    • Section 1 – Duty and licences [VERA 1994 s 1]
    • Section 2 – Annual rates of duty [VERA 1994 s 2]
    • Section 3 – Duration of licences [VERA 1994 s 3]
    • Section 4 – Amount of duty [VERA 1994 s 4]
    • Section 5 – Exempt vehicles [VERA 1994 s 5]
    • Section 5A – Additional power to exempt foreign vehicles [VERA 1994 s 5A]
    • Section 6 – Collection etc. of duty [VERA 1994 s 6]
  • ▸ Vehicle licences (ss 7-10)
    • Section 7 – Issue of vehicle licences [VERA 1994 s 7]
    • Section 7A – Supplement payable on vehicle ceasing to be appropriately covered [VERA 1994 s 7A]
    • Section 7B – Section 7A supplements: further provisions [VERA 1994 s 7B]
    • Section 7C – Recovery of section 7A supplements: Scotland [VERA 1994 s 7C]
    • Section 8 – Vehicles removed into UK [VERA 1994 s 8]
    • Section 9 – Temporary vehicle licences [VERA 1994 s 9]
    • Section 10 – Transfer ... of vehicle licences [VERA 1994 s 10]
  • ▸ Trade licences (ss 11-14)
    • Section 11 – Issue of trade licences [VERA 1994 s 11]
    • Section 12 – Use of vehicles by holders of trade licences [VERA 1994 s 12]
    • Section 13 – Trade licences: duration and amount of duty [VERA 1994 s 13]
    • Section 14 – Trade licences: supplementary [VERA 1994 s 14]
  • ▸ Additional duty, rebates etc (ss 15-20)
    • Section 15 – Vehicles becoming chargeable to duty at higher rate [VERA 1994 s 15]
    • Section 15A – Exception for tractive units from charge at higher rate [VERA 1994 s 15A]
    • Section 16 – Exceptions from charge at higher rate in case of tractive units [VERA 1994 s 16]
    • Section 17 – Other exceptions from charge at higher rate [VERA 1994 s 17]
    • Section 18 – Vehicles for export becoming liable to VAT [VERA 1994 s 18]
    • Section 19 – Rebates [VERA 1994 s 19]
    • Section 19A – Payment for licences by cheque [VERA 1994 s 19A]
    • Section 19B – Issue of licences before payment of duty [VERA 1994 s 19B]
    • Section 19C – Fee for payment of duty by credit card [VERA 1994 s 19C]
    • Section 20 – Combined road-rail transport of goods [VERA 1994 s 20]
▸ Part II – Registration of vehicles (ss 21-28A)
  • ▸ Registration (ss 21-22B)
    • Section 21 – Registration of vehicles [VERA 1994 s 21]
    • Section 22 – Registration regulations [VERA 1994 s 22]
    • Section 22ZA – ... Licences for vehicles for disabled persons: information [VERA 1994 s 22ZA]
    • Section 22A – Vehicle identity checks [VERA 1994 s 22A]
    • Section 22B – Registration of vehicles: certificates of conformity etc [VERA 1994 s 22B]
  • ▸ Registration marks (ss 23-27)
    • Section 23 – Registration marks [VERA 1994 s 23]
    • Section 24 – Assignment of registration marks by motor dealer [VERA 1994 s 24]
    • Section 25 – Charge on request for registration mark [VERA 1994 s 25]
    • Section 26 – Retention of registration mark pending transfer [VERA 1994 s 26]
    • Section 27 – Sale of rights to particular registration marks [VERA 1994 s 27]
  • ▸ Registration plates (ss 27A)
    • Section 27A – Registration plates [VERA 1994 s 27A]
  • ▸ Marking (ss 28)
    • Section 28 – Marking of engines and bodies [VERA 1994 s 28]
  • ▸ Power of constables etc. to require production of documents (ss 28A)
    • Section 28A – Power of constables etc. to require production of registration documents [VERA 1994 s 28A]
▸ Part III – Offences (ss 29-46A)
  • ▸ Offence of using or keeping unlicensed vehicle (ss 29-31)
    • Section 29 – Penalty for using or keeping unlicensed vehicle [VERA 1994 s 29]
    • Section 30 – Additional liability for keeper of unlicensed vehicle [VERA 1994 s 30]
    • Section 31 – Relevant period for purposes of section 30 [VERA 1994 s 31]
  • ▸ Offence of being registered keeper of unlicensed vehicle (ss 31A-31C)
    • Section 31A – Offence by registered keeper where vehicle unlicensed [VERA 1994 s 31A]
    • Section 31B – Exceptions to section 31A [VERA 1994 s 31B]
    • Section 31C – Penalties for offences under section 31A [VERA 1994 s 31C]
  • ▸ Offences under sections 29 and 31A: supplementary (ss 32-32A)
    • Section 32 – Sections 29 to 31C: supplementary [VERA 1994 s 32]
    • Section 32A – Immobilisation, removal and disposal of vehicles [VERA 1994 s 32A]
  • ▸ Other offences relating to licences (ss 33-36)
    • Section 33 – Not exhibiting licence [VERA 1994 s 33]
    • Section 33A – Not exhibiting licence: period of grace [VERA 1994 s 33A]
    • Section 34 – Trade licences: penalties [VERA 1994 s 34]
    • Section 35 – Failure to return licence [VERA 1994 s 35]
    • Section 35A – Failed payments [VERA 1994 s 35A]
    • Section 36 – Failed payments: additional liability [VERA 1994 s 36]
  • ▸ Offence of not paying duty chargeable at higher rate (ss 37-41)
    • Section 37 – Penalty for not paying duty chargeable at higher rate [VERA 1994 s 37]
    • Section 38 – Additional liability for keeper of vehicle chargeable at higher rate [VERA 1994 s 38]
    • Section 39 – Relevant higher rate of duty for purposes of section 38 [VERA 1994 s 39]
    • Section 40 – Relevant period for purposes of section 38 [VERA 1994 s 40]
    • Section 41 – Sections 37 to 40: supplementary [VERA 1994 s 41]
  • ▸ Offences relating to registration marks (ss 42-43)
    • Section 42 – Not fixing registration mark [VERA 1994 s 42]
    • Section 43 – Obscured registration mark [VERA 1994 s 43]
  • ▸ Other offences (ss 43A-43B)
    • Section 43A – Failure to have nil licence for exempt vehicle [VERA 1994 s 43A]
    • Section 43B – Vehicle identity checks: impersonation of authorised examiners [VERA 1994 s 43B]
  • ▸ Offence in respect of incorrectly registered vehicles (ss 43C-46A)
    • Section 43C – Offence of using an incorrectly registered vehicle [VERA 1994 s 43C]
    • Section 44 – Forgery and fraud [VERA 1994 s 44]
    • Section 45 – False or misleading declarations and information [VERA 1994 s 45]
    • Section 46 – Duty to give information [VERA 1994 s 46]
    • Section 46A – Duty to give information: offences under regulations [VERA 1994 s 46A]
▸ Part IV – Legal proceedings (ss 47-56)
  • ▸ Institution and conduct of proceedings (ss 47-50)
    • Section 47 – Proceedings in England and Wales or Northern Ireland [VERA 1994 s 47]
    • Section 48 – Proceedings in Scotland [VERA 1994 s 48]
    • Section 49 – Authorised persons [VERA 1994 s 49]
    • Section 50 – Time-limit for recovery of underpayments and overpayments [VERA 1994 s 50]
  • ▸ Evidence (ss 51-55)
    • Section 51 – Admissions [VERA 1994 s 51]
    • Section 51A – Admissions: offences under regulations [VERA 1994 s 51A]
    • Section 52 – Records [VERA 1994 s 52]
    • Section 53 – Burden of proof [VERA 1994 s 53]
    • Section 54 – Single witness sufficient in certain Scottish proceedings [VERA 1994 s 54]
    • Section 55 – Guilty plea by absent accused [VERA 1994 s 55]
  • ▸ Penalties etc. (ss 56)
    • Section 56 – Penalties and fines [VERA 1994 s 56]
▸ Part V – Supplementary (ss 57-68)
  • ▸ Regulations and orders (ss 57-60)
    • Section 57 – Regulations [VERA 1994 s 57]
    • Section 58 – Fees prescribed by regulations [VERA 1994 s 58]
    • Section 59 – Regulations: offences [VERA 1994 s 59]
    • Section 60 – Orders [VERA 1994 s 60]
  • ▸ Interpretation (ss 60A-62)
    • Section 60A – Meaning of “revenue weight” [VERA 1994 s 60A]
    • Section 61 – Vehicle weights [VERA 1994 s 61]
    • Section 61A – Certificates etc. as to vehicle weight [VERA 1994 s 61A]
    • Section 61B – Certificates as to reduced pollution [VERA 1994 s 61B]
    • Section 62 – Other definitions [VERA 1994 s 62]
  • ▸ Other supplementary provisions (ss 63-68)
    • Section 63 – Consequential amendments [VERA 1994 s 63]
    • Section 64 – Transitionals etc [VERA 1994 s 64]
    • Section 65 – Repeals and revocations [VERA 1994 s 65]
    • Section 66 – Commencement [VERA 1994 s 66]
    • Section 67 – Extent [VERA 1994 s 67]
    • Section 68 – Short title [VERA 1994 s 68]
▸ Schedule 1 Annual rates of duty
  • ▸ Part I – General [VERA 1994 Sch 1 paras 1-1M]
    • Paragraph 1 [VERA 1994 Sch 1 para 1]
    • Paragraph 1ZA [VERA 1994 Sch 1 para 1ZA]
  • ▸ Part IA – Light passenger vehicles registered before 1 April 2017: graduated rates of duty [VERA 1994 Sch 1 paras 1A-1G]
    • Vehicles to which this Part applies (para 1A)
    • Graduated rates of duty (para 1B)
    • The reduced rate (para 1C)
    • The standard rate (para 1D)
    • The premium rate (para 1E)
    • Meaning of “prescribed” (para 1F)
    • Meaning of “EC certificate of conformity” and “UK approval certificate” (para 1G)
  • ▸ Part 1AA – Light Passenger Vehicles Registered On or After 1 April 2017 [VERA 1994 Sch 1 paras 1GA-1GG]
    • Vehicles to which this Part applies etc (para 1GA)
    • Exemption from paying duty on first vehicle licence for certain vehicles (para 1GB)
    • Graduated rates of duty payable on first vehicle licence [VERA 1994 Sch 1 para 1GC]
    • Rates of duty payable on any other vehicle licence for vehicle (para 1GD)
    • Higher rates of duty: vehicles with a price exceeding £40,000 (para 1GE)
    • Calculating the price of a vehicle (para 1GF)
    • Meaning of “taxi capable of zero emissions” (para 1GG)
  • ▸ Part IB – Light goods vehicles (paras 1H-1M)
    • Vehicles to which this Part applies (para 1H)
    • Annual rate of duty (paras 1J-1M)
  • ▸ Part II – Motorcycles (para 2)
    • Paragraph 2 [VERA 1994 Sch 1 para 2]
  • ▸ Part III – Buses (para 3)
    • Paragraph 3 [VERA 1994 Sch 1 para 3]
  • ▸ Part IV – Special Vehicles (para 4)
    • Paragraph 4 [VERA 1994 Sch 1 para 4]
  • ▸ Part IVA – (paras 4A-4H)
    • Paragraph 4A [VERA 1994 Sch 1 para 4A]
    • Paragraph 4B [VERA 1994 Sch 1 para 4B]
    • Paragraph 4C [VERA 1994 Sch 1 para 4C]
    • Paragraph 4D [VERA 1994 Sch 1 para 4D]
    • Paragraph 4E [VERA 1994 Sch 1 para 4E]
    • Paragraph 4EE [VERA 1994 Sch 1 para 4EE]
    • Paragraph 4F [VERA 1994 Sch 1 para 4F]
    • Paragraph 4G [VERA 1994 Sch 1 para 4G]
    • Paragraph 4H [VERA 1994 Sch 1 para 4H]
  • ▸ Part V – Recovery vehicles (para 5)
    • Paragraph 5 (1) The annual rate of vehicle excise duty applicable to...
  • ▸ Part VI – Vehicles used for exceptional loads (para 6)
    • Paragraph 6 [VERA 1994 Sch 1 para 6]
  • ▸ Part VII – Haulage vehicles (para 7)
    • Paragraph 7 [VERA 1994 Sch 1 para 7]
  • ▸ Part VIII – Goods vehicles (paras 8-19)
    • Basic rate (para 8)
    • Rigid goods vehicles exceeding 3,500 kgs revenue weight (paras 9-10)
    • Tractive units exceeding 7,500 kilograms train weight (paras 11-11C)
    • Annual rates of duty (para 11D)
    • Farmers’ goods vehicles and showmen’s goods vehicles (para 12)
    • Vehicles with reduced plated weights (para 13)
    • Vehicles for conveying machines (para 14)
    • Goods vehicles used partly for private purposes (para 15)
    • Exceptions (para 16)
    • Meaning of “trailer” (para 17)
    • Meaning of “island goods vehicle” (para 18)
    • Other expressions (para 19)
▸ Schedule 2 Exempt vehicles
  • ▸ Electrically propelled vehicles (para 1)
    • Paragraph 1 Exempt vehicles [VERA 1994 Sch 2 para 1]
  • ▸ Old vehicles (para 1A)
    • Paragraph 1A [VERA 1994 Sch 2 para 1A]
  • ▸ Trams (para 2)
    • Paragraph 2 [VERA 1994 Sch 2 para 2]
  • ▸ Electrically assisted pedal cycles (para 2A)
    • Paragraph 2A [VERA 1994 Sch 2 para 2A]
  • ▸ Vehicles not for carriage (para 3)
    • Paragraph 3 [VERA 1994 Sch 2 para 3]
  • ▸ Police vehicles (para 3A)
    • Paragraph 3A [VERA 1994 Sch 2 para 3A]
  • ▸ Fire engines etc. (paras 4-5)
    • Paragraph 4 [VERA 1994 Sch 2 para 4]
    • Paragraph 5 [VERA 1994 Sch 2 para 5]
  • ▸ Ambulances, medical courier vehicles and health service vehicles (paras 6-9)
    • Paragraph 6 [VERA 1994 Sch 2 para 6]
    • Paragraph 6A [VERA 1994 Sch 2 para 6A]
    • Paragraph 7 [VERA 1994 Sch 2 para 7]
    • Paragraph 8 [VERA 1994 Sch 2 para 8]
    • Paragraph 9 [VERA 1994 Sch 2 para 9]
  • ▸ Mine rescue vehicles etc. (para 10)
    • Paragraph 10 [VERA 1994 Sch 2 para 10]
  • ▸ Lifeboat vehicles (para 11)
    • Paragraph 11 [VERA 1994 Sch 2 para 11]
  • ▸ Road construction and maintenance vehicles (paras 12-17)
    • Paragraph 12 Exempt vehicles [VERA 1994 Sch 2 para 12]
    • Paragraph 13 A road roller is an exempt vehicle [VERA 1994 Sch 2 para 13]
    • Paragraph 14 [VERA 1994 Sch 2 para 14]
    • Paragraph 15 Exempt vehicles [VERA 1994 Sch 2 para 15]
    • Paragraph 16 Exempt vehicles [VERA 1994 Sch 2 para 16]
    • Paragraph 17 Exempt vehicles [VERA 1994 Sch 2 para 17]
  • ▸ Vehicles for disabled people (paras 18-20)
    • Paragraph 18 [VERA 1994 Sch 2 para 18]
    • Paragraph 19 [VERA 1994 Sch 2 para 19]
    • Paragraph 20 [VERA 1994 Sch 2 para 20]
  • ▸ Vehicles used between different parts of land (para 20A)
    • Paragraph 20A [VERA 1994 Sch 2 para 20A]
  • ▸ Tractors (para 20B)
    • Paragraph 20B [VERA 1994 Sch 2 para 20B]
  • ▸ Light agricultural vehicles (para 20C)
    • Paragraph 20C [VERA 1994 Sch 2 para 20C]
  • ▸ Agricultural engines (para 20D)
    • Paragraph 20D [VERA 1994 Sch 2 para 20D]
  • ▸ Mowing machines (para 20E)
    • Paragraph 20E [VERA 1994 Sch 2 para 20E]
  • ▸ Steam powered vehicles (para 20F)
    • Paragraph 20F [VERA 1994 Sch 2 para 20F]
  • ▸ Electrically propelled vehicles (para 20G)
    • Paragraph 20G [VERA 1994 Sch 2 para 20G]
  • ▸ Snow ploughs (para 20H)
    • Paragraph 20H [VERA 1994 Sch 2 para 20H]
  • ▸ Gritters (para 20J)
    • Paragraph 20J [VERA 1994 Sch 2 para 20J]
  • ▸ Vehicles used for short journeys between different parts of person’s land (para 21)
    • Paragraph 21 Exempt vehicles [VERA 1994 Sch 2 para 21]
  • ▸ Vehicle testing etc. (para 22)
    • Paragraph 22 [VERA 1994 Sch 2 para 22]
  • ▸ Vehicles for export (para 23)
    • Paragraph 23 [VERA 1994 Sch 2 para 23]
  • ▸ Vehicles imported by members of foreign armed forces etc. (para 24)
    • Paragraph 24 [VERA 1994 Sch 2 para 24]
  • ▸ Light passenger vehicles with low CO2 emissions (para 25)
    • Paragraph 25 [VERA 1994 Sch 2 para 25]
▸ Schedule 2A Immobilisation, removal and disposal of vehicles
  • Paragraph 1 Immobilisation [VERA 1994 Sch 2A para 1]
  • Paragraph 2 Offences connected with immobilisation [VERA 1994 Sch 2A para 2]
  • Paragraph 3 Removal and disposal of vehicles [VERA 1994 Sch 2A para 3]
  • Paragraph 4 Offences as to securing possession of vehicles [VERA 1994 Sch 2A para 4]
  • Paragraph 5 Payment of sum where licence not produced [VERA 1994 Sch 2A para 5]
  • Paragraph 6 Offences relating to vouchers [VERA 1994 Sch 2A para 6]
  • Paragraph 7 Vouchers: general [VERA 1994 Sch 2A para 7]
  • Paragraph 8 Disputes [VERA 1994 Sch 2A para 8]
  • Paragraph 9 Authorised persons [VERA 1994 Sch 2A para 9]
  • Paragraph 10 Application of provisions [VERA 1994 Sch 2A para 10]
  • ▸ Interpretation (paras 11-13)
    • Paragraph 11 [VERA 1994 Sch 2A para 11]
    • Paragraph 12 [VERA 1994 Sch 2A para 12]
    • Paragraph 13 [VERA 1994 Sch 2A para 13]
▸ Schedule 3 Consequential amendments
  • Paragraph 1 The Scrap Metal Dealers Act 1964 (c. 69) [VERA 1994 Sch 3 para 1]
  • Paragraph 2 The Finance Act 1966 (c. 18) [VERA 1994 Sch 3 para 2]
  • Paragraph 3 The Wireless Telegraphy Act 1967 (c. 72) [VERA 1994 Sch 3 para 3]
  • Paragraph 4 The Port of London Act 1968 (c. xxxii) [VERA 1994 Sch 3 para 4]
  • Paragraph 5 The Road Traffic (Foreign Vehicles) Act 1972 (c. 27) [VERA 1994 Sch 3 para 5]
  • Paragraph 6 The Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14)) [VERA 1994 Sch 3 para 6]
  • Paragraph 7 The Control of Pollution Act 1974 (c. 40) [VERA 1994 Sch 3 para 7]
  • Paragraph 8 The International Road Haulage Permits Act 1975 (c. 46) [VERA 1994 Sch 3 para 8]
  • Paragraph 9 The International Carriage of Perishable Foodstuffs Act 1976 (c. 58) [VERA 1994 Sch 3 para 9]
  • Paragraph 10 The National Health Service Act 1977 (c. 49) [VERA 1994 Sch 3 para 10]
  • Paragraph 11 The Criminal Damage (Compensation) (Northern Ireland) Order 1977 (S.I. 1977/1247 (N.I.14)) [VERA 1994 Sch 3 para 11]
  • Paragraph 12 The Refuse Disposal (Amenity) Act 1978 (c. 3) [VERA 1994 Sch 3 para 12]
  • Paragraph 13 The National Health Service (Scotland) Act 1978 (c. 29) [VERA 1994 Sch 3 para 13]
  • Paragraph 14 The Pollution Control and Local Government (Northern Ireland) Order 1978 (S.I. 1978/1049 (N.I.19)) [VERA 1994 Sch 3 para 14]
  • Paragraph 15 The Customs and Excise Management Act 1979 (c. 2) [VERA 1994 Sch 3 para 15]
  • Paragraph 16 The Hydrocarbon Oil Duties Act 1979 (c. 5) [VERA 1994 Sch 3 para 16]
  • Paragraph 17 The Road Traffic (Northern Ireland) Order 1981 (S.I. 1981/154 (N.I.1)) [VERA 1994 Sch 3 para 17]
  • Paragraph 18 The Road Traffic Regulation Act 1984 (c. 27) [VERA 1994 Sch 3 para 18]
  • Paragraph 19 The Police and Criminal Evidence Act 1984 (c. 60) [VERA 1994 Sch 3 para 19]
  • Paragraph 20 The Sporting Events (Control of Alcohol etc.) Act 1985 (c. 57) [VERA 1994 Sch 3 para 20]
  • Paragraph 21 The Finance Act 1986 (c. 41) [VERA 1994 Sch 3 para 21]
  • Paragraph 22 The Income and Corporation Taxes Act 1988 (c. 1) [VERA 1994 Sch 3 para 22]
  • Paragraph 23 The Dartford-Thurrock Crossing Act 1988 (c. 20) [VERA 1994 Sch 3 para 23]
  • Paragraph 24 The Road Traffic Act 1988 (c. 52) [VERA 1994 Sch 3 para 24]
  • Paragraph 25 The Road Traffic Offenders Act 1988 (c. 53) [VERA 1994 Sch 3 para 25]
  • Paragraph 26 The Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I.12)) [VERA 1994 Sch 3 para 26]
  • Paragraph 27 The Environmental Protection Act 1990 (c. 43) [VERA 1994 Sch 3 para 27]
  • Paragraph 28 The New Roads and Street Works Act 1991 (c. 22) [VERA 1994 Sch 3 para 28]
  • Paragraph 29 The Road Traffic Act 1991 (c. 40) [VERA 1994 Sch 3 para 29]
  • Paragraph 30 The Criminal Justice Act 1991 (c. 53) [VERA 1994 Sch 3 para 30]
  • Paragraph 31 The Severn Bridges Act 1992 (c. 3) [VERA 1994 Sch 3 para 31]
  • Paragraph 32 The Finance Act 1994 (c. 9) [VERA 1994 Sch 3 para 32]
▸ Schedule 4 Transitionals etc
  • ▸ General transitionals and savings [VERA 1994 Sch 4 paras 1-5]
    • Paragraph 1 [VERA 1994 Sch 4 para 1]
    • Paragraph 2 [VERA 1994 Sch 4 para 2]
    • Paragraph 3 [VERA 1994 Sch 4 para 3]
    • Paragraph 4 [VERA 1994 Sch 4 para 4]
    • Paragraph 5 [VERA 1994 Sch 4 para 5]
  • Paragraph 6 Preservation of old transitionals and savings [VERA 1994 Sch 4 para 6]
  • Paragraph 7 Exemption for disabled passengers [VERA 1994 Sch 4 para 7]
  • Paragraph 8 Trade licences [VERA 1994 Sch 4 para 8]
  • Paragraph 9 Combined road-rail transport of goods [VERA 1994 Sch 4 para 9]
  • Paragraph 10 Regulations about registration and licensing [VERA 1994 Sch 4 para 10]
  • Paragraph 11 Assignment of registration marks [VERA 1994 Sch 4 para 11]
▸ Schedule 5 Repeals and revocations
  • Part I
  • Part II
Schedule 2 Exempt vehicles / Vehicles for disabled people (paras 18-20)

Vehicles for disabled people (paras 18-20)

Contents

  • Paragraph 18 [VERA 1994 Sch 2 para 18] Section commentary
  • Paragraph 19 [VERA 1994 Sch 2 para 19] Section commentary
  • Paragraph 20 [VERA 1994 Sch 2 para 20] Section commentary

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