| Guvnor

Enforced by: DVLA
Status: Amended (in force with amendments)
Penalty ceiling: Imprisonment 8 of 30 obligations carry a fine up to £1,000. 8 carry different penalties and 14 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person22 Licence Holder1 Operator1 Manufacturer1 Trader1

Plus 4 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Licence Holder — also bound by 225 other Acts

Petroleum (Current Model Clauses) Order 1999 318 duties

The Petroleum Licensing (Exploration and Production) (Seaward and Landward Areas) Regulations 2004 123 duties

Human Medicines Regulations 2012 83 duties

Space Industry Regulations 2021 68 duties

The Petroleum (Production) (Landward Areas) Regulations 1991 65 duties

Operator — also bound by 746 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Manufacturer — also bound by 502 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Vehicle excise duty and licences

11 of 28 sections shown

s.001 Duty and licences. Regulated

Pay vehicle excise duty (road tax) for vehicles used or kept on public roadsAny Person

s.002 Annual rates of duty. Regulated

Pay Vehicle Excise Duty at the correct annual rateAny Person

s.004 Amount of duty. Regulated

Pay the correct Vehicle Excise Duty (VED) for your vehicleAny Person

s.006 Collection etc. of duty. Regulated

Other duties (1) — Crown / regulator

Secretary of State must collect vehicle excise duty and manage penaltiesCrown / Minister / Government department

s.012 Use of vehicles by holders of trade licences. Regulated

Follow restrictions on the use of trade licencesLicence Holder

s.013 Trade licences: duration and amount of duty. Regulated

Pay the correct duty for trade licences based on durationAny Person

s.014 Trade licences: supplementary. Regulated

Other duties (1) — Crown / regulator

Secretary of State must review trade licence refusals upon requestCrown / Minister / Government department

s.015 Vehicles becoming chargeable to duty at higher rate. Regulated

Upgrade your vehicle licence if you modify your vehicle's useTrader

s.018 Vehicles for export becoming liable to VAT. Regulated

Pay vehicle excise duty if an export-exempt vehicle stays in the UKManufacturer

s.019 Issue of licences before payment of duty. Regulated

Pay vehicle or trade licence duty as per your agreement with the DVLAAny Person

s.019 Fee for payment of duty by credit card Regulated

Other duties (1) — Crown / regulator

Secretary of State must charge a fee for credit card paymentsCrown / Minister / Government department

17 other sections in this Part — procedural and definitional

s.003 Duration of licences.

s.005 Exempt vehicles.

s.005 Additional power to exempt foreign vehicles

s.007 Issue of vehicle licences.

s.007 Supplement payable on vehicle ceasing to be appropriately covered

s.007 Section 7A supplements: further provisions

s.007 Recovery of section 7A supplements: Scotland

s.008 Vehicles removed into UK.

s.009 Temporary vehicle licences.

s.010 Transfer ... of vehicle licences.

s.011 Issue of trade licences.

s.015 Exception for tractive units from charge at higher rate

s.016 Exceptions from charge at higher rate in case of tractive units.

s.017 Other exceptions from charge at higher rate.

s.019 Rebates

s.019 Payment for licences by cheque.

s.020 Combined road-rail transport of goods.

Part 2

Registration of vehicles

1 of 12 sections shown

s.028 Power of constables etc. to require production of registration documents Regulated

Produce vehicle registration documents when requested by authoritiesAny Person

11 other sections in this Part — procedural and definitional

s.021 Registration of vehicles.

s.022 Registration regulations.

s.022 Vehicle identity checks

s.022 Registration of vehicles: certificates of conformity etc.

s.023 Registration marks.

s.024 Assignment of registration marks by motor dealers.

s.025 Charge on request for registration mark.

s.026 Retention of registration mark pending transfer.

s.027 Sale of rights to particular registration marks.

s.027 Registration plates

s.028 Marking of engines and bodies.

Part 3

Offences

15 of 28 sections shown

s.029 Penalty for using or keeping unlicensed vehicle. Prosecution

Use or keep an unlicensed vehicleAny Person

Fine up to £2,500

s.031 Offence by registered keeper where vehicle unlicensed Prosecution

Keep an unlicensed vehicleAny Person

Unlimited fine

s.032 Immobilisation, removal and disposal of vehicles. Regulated

Other duties (1) — Crown / regulator

DVLA may immobilise, remove, or dispose of untaxed vehiclesStatutory regulator

s.034 Trade licences: penalties. Regulated

Misuse of motor trade licencesAny Person

s.038 Additional liability for keeper of vehicle chargeable at higher rate. Regulated

Pay additional back-duty if convicted of using an incorrectly taxed vehicleAny Person

s.039 Relevant higher rate of duty for purposes of section 38. Regulated

Pay the correct higher rate of vehicle excise duty for heavy or modified vehiclesOperator

s.042 Not fixing registration mark. Prosecution

Fail to display vehicle registration platesAny Person

Fine up to £1,000

s.043 Obscured registration mark. Prosecution

Drive or keep a vehicle with an obscured registration markAny Person

Fine up to £1,000

s.043 Failure to have nil licence for exempt vehicle. Prosecution

Use or keep an exempt vehicle without a nil licenceAny Person

Fine up to £500

s.043 Vehicle identity checks: impersonation of authorised examiners Prosecution

Falsely claim to be a vehicle identity examinerAny Person

Fine up to £1,000

s.043 Offence of using an incorrectly registered vehicle Prosecution

Use an incorrectly registered vehicle for businessAny Person

Fine up to £1,000

s.044 Forgery and fraud. Imprisonment

Forgery or fraudulent use of vehicle registration documents or platesAny Person

s.045 False or misleading declarations and information. Imprisonment

Provide false or misleading vehicle registration informationAny Person

s.046 Duty to give information. Prosecution

Fail to identify the driver or keeper of a vehicleAny Person

Fine up to £1,000

s.046 Duty to give information: offences under regulations. Prosecution

Fail to provide vehicle ownership or driver informationAny Person

Fine up to £1,000

13 other sections in this Part — procedural and definitional

s.030 Additional liability for keeper of unlicensed vehicle.

s.031 Relevant period for purposes of section 30.

s.031 Exceptions to section 31A

s.031 Penalties for offences under section 31A

s.032 Sections 29 to 31C : supplementary.

s.033 Not exhibiting licence.

s.033 Not exhibiting licence: period of grace

s.035 Failure to return licence.

s.035 Failed payments.

s.036 Failed payments : additional liability.

s.037 Penalty for not paying duty chargeable at higher rate.

s.040 Relevant period for purposes of section 38.

s.041 Sections 37 to 40: supplementary.

Part 4

Legal proceedings

1 of 11 sections shown

s.051 Admissions: offences under regulations. Prosecution

Fail to provide vehicle ownership or registration detailsAny Person

Fine up to £1,000

10 other sections in this Part — procedural and definitional

s.047 Proceedings in England and Wales or Northern Ireland.

s.048 Proceedings in Scotland.

s.049 Authorised persons.

s.050 Time-limit for recovery of underpayments and overpayments.

s.051 Admissions.

s.052 Records.

s.053 Burden of proof.

s.054 Single witness sufficient in certain Scottish proceedings.

s.055 Guilty plea by absent accused.

s.056 Penalties and fines.

Part 5

Supplementary

1 of 15 sections shown

s.059 Regulations: offences. Prosecution

Fail to comply with vehicle registration and licensing regulationsAny Person

Fine up to £1,000

14 other sections in this Part — procedural and definitional

s.057 Regulations.

s.058 Fees prescribed by regulations.

s.060 Orders.

s.060 Meaning of “revenue weight”.

s.061 Vehicle weights.

s.061 Certificates etc. as to vehicle weight.

s.061 Certificates as to reduced pollution.

s.062 Other definitions.

s.063 Consequential amendments.

s.064 Transitionals etc.

s.065 Repeals and revocations.

s.066 Commencement.

s.067 Extent.

s.068 Short title.

Schedules

1 of 155 shown

s.sch001 Annual rates of duty Regulated

Pay annual Vehicle Excise Duty (Road Tax) for business vehiclesAny Person

154 other schedules

s.sch001 (1) The annual rate of vehicle excise duty applicable to...

s.sch001 (1) This paragraph applies to relevant rigid goods vehicles.

s.sch001 (1) Subject to sub-paragraphs (2) and (3), and paragraphs 11C...

s.sch001 . . . . . . . . . ....

s.sch001 Annual rates of duty

s.sch001 (1) This paragraph applies to a tractive unit that—

s.sch001 Annual rates of duty

s.sch001 (1) The Secretary of State may by regulations provide that,...

s.sch001 A vehicle which— (a) is constructed or adapted for use...

s.sch001 Annual rates of duty

s.sch001 (1) This Part does not apply to—

s.sch001 (1) In this Part “trailer” does not include—

s.sch001 (1) In this Part “ island goods vehicle ” means...

s.sch001 (1) In this Part “ driving test ” means any...

s.sch001 (1) This Part of this Schedule applies to a vehicle...

s.sch001 The annual rate of vehicle excise duty applicable to a...

s.sch001 (1) A vehicle qualifies for the reduced rate of duty...

s.sch001 A vehicle is liable to the standard rate of duty...

s.sch001 (1) A vehicle is liable to the premium rate of...

s.sch001 In this Part of this Schedule “ prescribed ” means...

s.sch001 (1) References in this Part of this Schedule to an...

s.sch001 (1) This Part of this Schedule applies to a vehicle...

s.sch001 (1) No vehicle excise duty shall be paid on the...

s.sch001 (1) This paragraph applies for the purpose of determining the...

s.sch001 (1) For the purpose of determining the rate at which...

s.sch001 (1) Sub-paragraph (2) applies for the purpose of determining the...

s.sch001 (1) For the purposes of paragraph 1GE(1)(a) ... the price...

s.sch001 (1) The Secretary of State may by regulations make provision...

s.sch001 (1) This Part of this Schedule applies to a vehicle...

s.sch001 The annual rate of vehicle excise duty applicable to a...

s.sch001 For the purposes of paragraph 1J, a vehicle to which...

s.sch001 In paragraph 1K— “ Type I test ” means a...

s.sch001 For the purposes of paragraph 1J, a vehicle to which...

s.sch001 (1) The annual rate of vehicle excise duty applicable to...

s.sch001 Schedule 1 para.4A

s.sch001 Schedule 1 para.4B

s.sch001 Schedule 1 para.4C

s.sch001 Schedule 1 para.4D

s.sch001 Schedule 1 para.4E

s.sch001 Schedule 1 para.4EE

s.sch001 Schedule 1 para.4F

s.sch001 Schedule 1 para.4G

s.sch001 Schedule 1 para.4H

s.sch001 (1) The annual rate of vehicle excise duty applicable to...

s.sch001 (1) This paragraph applies to a vehicle which is—

s.sch001 (1) The annual rate of vehicle excise duty applicable to...

s.sch001 Annual rates of duty

s.sch001 (1) Subject to sub-paragraphs (2) and (3) and paragraph 11D,...

s.sch001 . . . . . . . . . ....

s.sch001 Annual rates of duty

s.sch002 Exempt vehicles

s.sch002 A vehicle used solely— (a) as a mine rescue vehicle,...

s.sch002 A vehicle used or kept on a road for no...

s.sch002 Exempt vehicles

s.sch002 A road roller is an exempt vehicle.

s.sch002 A vehicle is an exempt vehicle when it is—

s.sch002 Exempt vehicles

s.sch002 A vehicle (including a cycle with an attachment for propulsion...

s.sch002 (1) A vehicle is an exempt vehicle when it is...

s.sch002 (1) Subject to sub-paragraph (2), a vehicle is an exempt...

s.sch002 A vehicle used on tram lines is an exempt vehicle....

s.sch002 (1) A vehicle (other than an ambulance within the meaning...

s.sch002 A vehicle is an exempt vehicle if—

s.sch002 (1) A vehicle is an exempt vehicle if it is—...

s.sch002 (1) A vehicle is an exempt vehicle if it is...

s.sch002 An agricultural engine is an exempt vehicle.

s.sch002 A mowing machine is an exempt vehicle.

s.sch002 A steam powered vehicle is an exempt vehicle.

s.sch002 (1) An electrically propelled vehicle is an exempt vehicle.

s.sch002 A vehicle is an exempt vehicle when it is—

s.sch002 A vehicle is an exempt vehicle if it is constructed...

s.sch002 Exempt vehicles

s.sch002 (1) A vehicle is an exempt vehicle when it is...

s.sch002 (1) A vehicle is an exempt vehicle if—

s.sch002 The Secretary of State may by regulations provide that, in...

s.sch002 (1) A vehicle is an exempt vehicle if—

s.sch002 (1) An electrically assisted pedal cycle is an exempt vehicle....

s.sch002 A vehicle which is not constructed or adapted for use,...

s.sch002 A vehicle is an exempt vehicle when it is being...

s.sch002 (1) A fire engine is an exempt vehicle.

s.sch002 A vehicle which is kept by a fire and rescue...

s.sch002 (1) An ambulance is an exempt vehicle.

s.sch002 (1) A vehicle is an exempt vehicle if—

s.sch002 A vehicle is an exempt vehicle when it is being...

s.sch002 A vehicle which is made available by the Secretary of...

s.sch002 (1) A veterinary ambulance is an exempt vehicle.

s.sch002a Immobilisation, removal and disposal of vehicles

s.sch002a (1) The Secretary of State may make regulations under this...

s.sch002a (1) The regulations may provide that they shall only apply...

s.sch002a (1) The regulations may make provision as to the meaning...

s.sch002a In this Schedule— (a) references to an immobilisation device are...

s.sch002a (1) The regulations may provide that a person contravening provision...

s.sch002a (1) The regulations may make provision with respect to any...

s.sch002a (1) The regulations may provide that where—

s.sch002a (1) The regulations may make provision as regards a case...

s.sch002a (1) The regulations may provide that— (a) a person is...

s.sch002a Without prejudice to anything in paragraphs 5(4) and 6 the...

s.sch002a The regulations may make provision about the proceedings to be...

s.sch002a As regards anything falling to be done under the regulations...

s.sch003 Consequential amendments

s.sch003 In section 9(6) of the Scrap Metal Dealers Act 1964,...

s.sch003 In sections 23(4) and 27(5) of, and paragraph 1(c) of...

s.sch003 In Article 9(1)(c) of the Criminal Damage (Compensation) (Northern Ireland)...

s.sch003 In section 11(1) of the Refuse Disposal (Amenity) Act 1978,...

s.sch003 In sections 15(3) and 16(2) of the National Health Service...

s.sch003 In Article 36(1) of the Pollution Control and Local Government...

s.sch003 In section 102(3)(aa) of the Customs and Excise Management Act...

s.sch003 In Schedule 1 to the Hydrocarbon Oil Duties Act 1979—...

s.sch003 (1) In Articles . . . 31D(3), . . .188(1)...

s.sch003 (1) In sections 101(8) and 111(7) of the Road Traffic...

s.sch003 In section 4(1)(a) of the Police and Criminal Evidence Act...

s.sch003 In section 2(13)(a) of the Finance Act 1966—

s.sch003 In section 1A(5) of the Sporting Events (Control of Alcohol...

s.sch003 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.sch003 In sections 158(2B) and 168(5)(d) and (5A)(d) of the Income...

s.sch003 In section 19 of the Dartford-Thurrock Crossing Act 1988—

s.sch003 (1) In sections 43(1), 66(1)(a) and (3), 69A(3), 148(2)(h), 172(10)...

s.sch003 (1) In sections 71(9)(b), 85(5) and 89(2)(c) of the Road...

s.sch003 In Article 6(1)(a) of the Police and Criminal Evidence (Northern...

s.sch003 In section 79(7) of the Environmental Protection Act 1990, in...

s.sch003 In sections 13(2) and 36(2) of the New Roads and...

s.sch003 In sections 79(2)(a) and 82(3) of the Road Traffic Act...

s.sch003 In section 8 of the Wireless Telegraphy Act 1967—

s.sch003 In section 24(4) of the Criminal Justice Act 1991, in...

s.sch003 In section 8(5) of the Severn Bridges Act 1992, for...

s.sch003 In section 17(4) of the Finance Act 1994, for the...

s.sch003 In section 199(3) and (5) of the Port of London...

s.sch003 In section 7(4) of the Road Traffic (Foreign Vehicles) Act...

s.sch003 In Article 30(2)(c) of the Health and Personal Social Services...

s.sch003 In section 73(1) of the Control of Pollution Act 1974,...

s.sch003 In section 1(6) of the International Road Haulage Permits Act...

s.sch003 In section 19(4) of the International Carriage of Perishable Foodstuffs...

s.sch004 Transitionals etc

s.sch004 The substitution of this Act for the provisions repealed or...

s.sch004 Regulation 12(1) of the Road Vehicles (Registration and Licensing) Regulations...

s.sch004 The inclusion in this Act of subsection (2), and the...

s.sch004 (1) Anything done, or having effect as done, (including the...

s.sch004 Any reference (express or implied) in this Act or any...

s.sch004 Any reference (express or implied) in any enactment, or in...

s.sch004 Paragraphs 1 to 4 have effect in place of section...

s.sch004 (1) The repeal by this Act of an enactment previously...

s.sch004 (1) Where— (a) a vehicle is suitable for use by...

s.sch004 (1) On and after such day as the Secretary of...

s.sch004 Section 20 (and the references to it in sections 45(1)(b)...

s.sch005 Repeals and revocations

2 other provisions

s.022 ... Licences for vehicles for disabled persons: information

s.table of derivations TABLE OF DERIVATIONS

Help complying

Guvnor’s practical routes through this instrument.

Growing your goods vehicle fleet

What changes when you grow your goods vehicle fleet, from O-licence variations to OCRS scrutiny

Vehicle excise duty and HGV Levy for goods vehicles

Current VED rates for heavy goods vehicles by weight band and axle configuration, and the status of the HGV Road User Levy.

1 more guide that reference this instrument

Compliance for van and light goods vehicle operators

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Vehicle Excise and Registration Act 1994

Does it bind you?

Other Acts binding the same actors

What it requires

Vehicle excise duty and licences

Registration of vehicles

Offences

Legal proceedings

Supplementary

Schedules

Help complying

Growing your goods vehicle fleet

Vehicle excise duty and HGV Levy for goods vehicles