UK Act of Parliament 1994 United Kingdom

Vehicle Excise and Registration Act 1994

What this means for your business

2 guides
Enforced by
DVLA
Applies to
United Kingdom
On this page
2 practical guides
Read full text on legislation.gov.uk

Practical guidance

Our guides explain how to comply with the requirements above.

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 …

Compliance for van and light goods vehicle operators

What applies when operating vans and light goods vehicles under 3.5 tonnes. Vans do not need an operator licence but …

Sections and provisions

102 classified provisions from this legislation.

16 Duties 18 Offences and penalties 24 Powers 11 Definitions 12 Exemptions

Duties 16

  • s.1 Duty and licences.
  • s.2 Annual rates of duty.
  • s.4 Amount of duty.
  • s.6 Collection etc. of duty.
  • s.12 Use of vehicles by holders of trade licences.
  • s.13 Trade licences: duration and amount of duty. of the months February
  • s.14 Trade licences: supplementary. representations made
  • s.15 Vehicles becoming chargeable to duty at higher rate.
  • s.18 Vehicles for export becoming liable to VAT.
  • s.19C Fee for payment of duty by credit card
  • s.19B Issue of licences before payment of duty.
  • s.28A Power of constables etc. to require production of registration documents
  • s.32A Immobilisation, removal and disposal of vehicles.
  • s.38 Additional liability for keeper of vehicle chargeable at higher rate.
  • s.39 Relevant higher rate of duty for purposes of section 38.
  • Schedule 1 Annual rates of duty

Offences and penalties 18

  • s.7B Section 7A supplements: further provisions
  • s.29 Penalty for using or keeping unlicensed vehicle.
  • s.31C Penalties for offences under section 31A
  • s.31A Offence by registered keeper where vehicle unlicensed
  • s.34 Trade licences: penalties.
  • s.35A Failed payments.
  • s.37 Penalty for not paying duty chargeable at higher rate.
  • s.42 Not fixing registration mark.
  • s.43 Obscured registration mark.
  • s.43A Failure to have nil licence for exempt vehicle.
  • s.43B Vehicle identity checks: impersonation of authorised examiners
  • s.43C Offence of using an incorrectly registered vehicle
  • s.44 Forgery and fraud.
  • s.45 False or misleading declarations and information.
  • s.46A Duty to give information: offences under regulations.
  • s.46 Duty to give information.
  • s.51A Admissions: offences under regulations.
  • s.59 Regulations: offences.

Powers 24

  • s.3 Duration of licences.
  • s.5 Exempt vehicles.
  • s.5A Additional power to exempt foreign vehicles
  • s.7 Issue of vehicle licences.
  • s.7C Recovery of section 7A supplements: Scotland
  • s.8 Vehicles removed into UK.
  • s.9 Temporary vehicle licences.
  • s.11 Issue of trade licences.
  • s.19 Rebates
  • s.20 Combined road-rail transport of goods.
  • s.21 Registration of vehicles.
  • s.22ZA ... Licences for vehicles for disabled persons: information
  • s.22A Vehicle identity checks
  • s.22 Registration regulations.
  • s.23 Registration marks.
  • s.24 Assignment of registration marks by motor dealers.
  • s.25 Charge on request for registration mark.
  • s.27A Registration plates
  • s.28 Marking of engines and bodies.
  • s.48 Proceedings in Scotland.
  • ... and 4 more powers

Definitions 11

  • s.7A Supplement payable on vehicle ceasing to be appropriately covered the relevant prescribed period prescribed regulations
  • s.22B Registration of vehicles: certificates of conformity etc. EU State relevant Northern Ireland certificate relevant UK certificate
  • s.30 Additional liability for keeper of unlicensed vehicle.
  • s.31 Relevant period for purposes of section 30.
  • s.36 Failed payments : additional liability.
  • s.40 Relevant period for purposes of section 38.
  • s.49 Authorised persons.
  • s.55 Guilty plea by absent accused. appropriately proved single justice procedure notice
  • s.60A Meaning of “revenue weight”.
  • s.62 Other definitions. armed forces independence payment disability assistance for children and young people disability assistance for working age people
  • TABLE OF DERIVATIONS TABLE OF DERIVATIONS

Exemptions 12

  • s.15A Exception for tractive units from charge at higher rate
  • s.16 Exceptions from charge at higher rate in case of tractive units.
  • s.17 Other exceptions from charge at higher rate.
  • s.19A Payment for licences by cheque.
  • s.26 Retention of registration mark pending transfer.
  • s.27 Sale of rights to particular registration marks.
  • s.31B Exceptions to section 31A
  • s.47 Proceedings in England and Wales or Northern Ireland.
  • s.50 Time-limit for recovery of underpayments and overpayments.
  • s.56 Penalties and fines.
  • s.61 Vehicle weights.
  • Schedule 2 Exempt vehicles