Growing your goods vehicle fleet
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UK Act of Parliament
1994
United Kingdom
Vehicle Excise and Registration Act 1994
At a glance
Enforced by
What's here
30 compliance obligations, 2 practical guides · 1 journey
Penalty landscape
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.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 23
- Trader 2
- Manufacturer 1
Plus 4 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
1 guidesMentioned in related content
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 952 duties
- TULRCA 1992 1992 39 duties
- Companies Act 2006 2006 39 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
Manufacturers also bound by 82 other Acts (top 5 shown)
- Toys (Safety) Regulations 2011 2011 27 duties
- Radio Equipment Regulations 2017 2017 25 duties
- Medical Devices Regulations 2002 2002 23 duties
- Lifts Regulations 2016 2016 22 duties
- Electromagnetic Compatibility Regulations 2016 2016 21 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — Vehicle excise duty and licences
Duty and licences.
- Pay vehicle excise duty (road tax) for vehicles used or kept on public roads Any Person
Annual rates of duty.
- Pay Vehicle Excise Duty at the correct annual rate Any Person
Amount of duty.
- Pay the correct Vehicle Excise Duty (VED) for your vehicle Any Person
Collection etc. of duty.
Other duties (1) — Crown / regulator
- Secretary of State must collect vehicle excise duty and manage penalties Crown / Minister / Government department
Use of vehicles by holders of trade licences.
- Follow restrictions on the use of trade licences Trader
Trade licences: duration and amount of duty.
- Pay the correct duty for trade licences based on duration Any Person
Trade licences: supplementary.
Other duties (1) — Crown / regulator
- Secretary of State must review trade licence refusals upon request Crown / Minister / Government department
Vehicles becoming chargeable to duty at higher rate.
- Upgrade your vehicle licence if you modify your vehicle's use Trader
Vehicles for export becoming liable to VAT.
- Pay vehicle excise duty if an export-exempt vehicle stays in the UK Manufacturer
Issue of licences before payment of duty.
- Pay vehicle or trade licence duty as per your agreement with the DVLA Any Person
Fee for payment of duty by credit card
Other duties (1) — Crown / regulator
- Secretary of State must charge a fee for credit card payments Crown / Minister / Government department
Browse 17 other sections in this Part — procedural / definitional / commencement
Duration of licences.
Exempt vehicles.
Additional power to exempt foreign vehicles
Issue of vehicle licences.
Supplement payable on vehicle ceasing to be appropriately covered
Section 7A supplements: further provisions
Recovery of section 7A supplements: Scotland
Vehicles removed into UK.
Temporary vehicle licences.
Transfer ... of vehicle licences.
Issue of trade licences.
Exception for tractive units from charge at higher rate
Exceptions from charge at higher rate in case of tractive units.
Other exceptions from charge at higher rate.
Rebates
Payment for licences by cheque.
Combined road-rail transport of goods.
Part II — Registration of vehicles
Power of constables etc. to require production of registration documents
- Produce vehicle registration documents when requested by authorities Any Person
Browse 12 other sections in this Part — procedural / definitional / commencement
Registration of vehicles.
Registration regulations.
Vehicle identity checks
Registration of vehicles: certificates of conformity etc.
... Licences for vehicles for disabled persons: information
Registration marks.
Assignment of registration marks by motor dealers.
Charge on request for registration mark.
Retention of registration mark pending transfer.
Sale of rights to particular registration marks.
Registration plates
Marking of engines and bodies.
Part III — Offences
Penalty for using or keeping unlicensed vehicle.
Fine up to £2,500- Use or keep an unlicensed vehicle Any Person
Offence by registered keeper where vehicle unlicensed
Unlimited fine- Keep an unlicensed vehicle Any Person
Immobilisation, removal and disposal of vehicles.
Other duties (1) — Crown / regulator
- DVLA may immobilise, remove, or dispose of untaxed vehicles Statutory regulator
Trade licences: penalties.
- Misuse of motor trade licences Any Person
Additional liability for keeper of vehicle chargeable at higher rate.
- Pay additional back-duty if convicted of using an incorrectly taxed vehicle Any Person
Relevant higher rate of duty for purposes of section 38.
- Pay the correct higher rate of vehicle excise duty for heavy or modified vehicles Any Person
Not fixing registration mark.
Fine up to £1,000- Fail to display vehicle registration plates Any Person
Obscured registration mark.
Fine up to £1,000- Drive or keep a vehicle with an obscured registration mark Any Person
Failure to have nil licence for exempt vehicle.
Fine up to £500- Use or keep an exempt vehicle without a nil licence Any Person
Vehicle identity checks: impersonation of authorised examiners
Fine up to £1,000- Falsely claim to be a vehicle identity examiner Any Person
Offence of using an incorrectly registered vehicle
Fine up to £1,000- Use an incorrectly registered vehicle for business Any Person
Forgery and fraud.
2 years imprisonment- Forgery or fraudulent use of vehicle registration documents or plates Any Person
False or misleading declarations and information.
2 years imprisonment- Provide false or misleading vehicle registration information Any Person
Duty to give information.
Fine up to £1,000- Fail to identify the driver or keeper of a vehicle Any Person
Duty to give information: offences under regulations.
Fine up to £1,000- Fail to provide vehicle ownership or driver information Any Person
Browse 13 other sections in this Part — procedural / definitional / commencement
Additional liability for keeper of unlicensed vehicle.
Relevant period for purposes of section 30.
Exceptions to section 31A
Penalties for offences under section 31A
Sections 29 to 31C : supplementary.
Not exhibiting licence.
Not exhibiting licence: period of grace
Failure to return licence.
Failed payments.
Failed payments : additional liability.
Penalty for not paying duty chargeable at higher rate.
Relevant period for purposes of section 38.
Sections 37 to 40: supplementary.
Part IV — Legal proceedings
Admissions: offences under regulations.
Fine up to £1,000- Fail to provide vehicle ownership or registration details Any Person
Browse 10 other sections in this Part — procedural / definitional / commencement
Proceedings in England and Wales or Northern Ireland.
Proceedings in Scotland.
Authorised persons.
Time-limit for recovery of underpayments and overpayments.
Admissions.
Records.
Burden of proof.
Single witness sufficient in certain Scottish proceedings.
Guilty plea by absent accused.
Penalties and fines.
Part V — Supplementary
Regulations: offences.
Fine up to £1,000- Fail to comply with vehicle registration and licensing regulations Any Person
Browse 14 other sections in this Part — procedural / definitional / commencement
Regulations.
Fees prescribed by regulations.
Orders.
Meaning of “revenue weight”.
Vehicle weights.
Certificates etc. as to vehicle weight.
Certificates as to reduced pollution.
Other definitions.
Consequential amendments.
Transitionals etc.
Repeals and revocations.
Commencement.
Extent.
Short title.
Schedules
Annual rates of duty
- Pay annual Vehicle Excise Duty (Road Tax) for business vehicles Any Person
Browse 154 other Schedules — structural / supplementary
(1) The annual rate of vehicle excise duty applicable to...
(1) This paragraph applies to relevant rigid goods vehicles.
(1) Subject to sub-paragraphs (2) and (3), and paragraphs 11C...
. . . . . . . . . ....
Annual rates of duty
(1) This paragraph applies to a tractive unit that—
Annual rates of duty
Annual rates of duty
(1) The Secretary of State may by regulations provide that,...
A vehicle which— (a) is constructed or adapted for use...
Annual rates of duty
(1) This Part does not apply to—
(1) In this Part “trailer” does not include—
(1) In this Part “ island goods vehicle ” means...
(1) In this Part “ driving test ” means any...
(1) This Part of this Schedule applies to a vehicle...
The annual rate of vehicle excise duty applicable to a...
(1) A vehicle qualifies for the reduced rate of duty...
A vehicle is liable to the standard rate of duty...
(1) A vehicle is liable to the premium rate of...
In this Part of this Schedule “ prescribed ” means...
(1) References in this Part of this Schedule to an...
(1) This Part of this Schedule applies to a vehicle...
(1) No vehicle excise duty shall be paid on the...
(1) This paragraph applies for the purpose of determining the...
(1) For the purpose of determining the rate at which...
(1) Sub-paragraph (2) applies for the purpose of determining the...
(1) For the purposes of paragraph 1GE(1)(a) ... the price...
(1) The Secretary of State may by regulations make provision...
(1) This Part of this Schedule applies to a vehicle...
The annual rate of vehicle excise duty applicable to a...
For the purposes of paragraph 1J, a vehicle to which...
In paragraph 1K— “ Type I test ” means a...
For the purposes of paragraph 1J, a vehicle to which...
For the purposes of paragraph 1J, a vehicle to which...
(1) The annual rate of vehicle excise duty applicable to...
(1) The annual rate of vehicle excise duty applicable to...
(1) The annual rate of vehicle excise duty applicable to...
(1) The annual rate of vehicle excise duty applicable to...
Schedule 1 para.4A
Schedule 1 para.4B
Schedule 1 para.4C
Schedule 1 para.4D
Schedule 1 para.4E
Schedule 1 para.4EE
Schedule 1 para.4F
Schedule 1 para.4G
Schedule 1 para.4H
(1) The annual rate of vehicle excise duty applicable to...
(1) This paragraph applies to a vehicle which is—
(1) The annual rate of vehicle excise duty applicable to...
Annual rates of duty
(1) Subject to sub-paragraphs (2) and (3) and paragraph 11D,...
. . . . . . . . . ....
Annual rates of duty
Exempt vehicles
Exempt vehicles
A vehicle used solely— (a) as a mine rescue vehicle,...
A vehicle used or kept on a road for no...
Exempt vehicles
A road roller is an exempt vehicle.
A vehicle is an exempt vehicle when it is—
Exempt vehicles
Exempt vehicles
Exempt vehicles
A vehicle (including a cycle with an attachment for propulsion...
(1) A vehicle is an exempt vehicle when it is...
(1) Subject to sub-paragraph (2), a vehicle is an exempt...
A vehicle used on tram lines is an exempt vehicle....
(1) A vehicle (other than an ambulance within the meaning...
A vehicle is an exempt vehicle if—
(1) A vehicle is an exempt vehicle if it is—...
(1) A vehicle is an exempt vehicle if it is...
An agricultural engine is an exempt vehicle.
A mowing machine is an exempt vehicle.
A steam powered vehicle is an exempt vehicle.
(1) An electrically propelled vehicle is an exempt vehicle.
A vehicle is an exempt vehicle when it is—
A vehicle is an exempt vehicle if it is constructed...
Exempt vehicles
(1) A vehicle is an exempt vehicle when it is...
(1) A vehicle is an exempt vehicle if—
The Secretary of State may by regulations provide that, in...
(1) A vehicle is an exempt vehicle if—
(1) An electrically assisted pedal cycle is an exempt vehicle....
A vehicle which is not constructed or adapted for use,...
A vehicle is an exempt vehicle when it is being...
(1) A fire engine is an exempt vehicle.
A vehicle which is kept by a fire and rescue...
(1) An ambulance is an exempt vehicle.
(1) A vehicle is an exempt vehicle if—
A vehicle is an exempt vehicle when it is being...
A vehicle which is made available by the Secretary of...
(1) A veterinary ambulance is an exempt vehicle.
Immobilisation, removal and disposal of vehicles
(1) The Secretary of State may make regulations under this...
(1) The regulations may provide that they shall only apply...
(1) The regulations may make provision as to the meaning...
(1) The regulations may make provision as to the meaning...
In this Schedule— (a) references to an immobilisation device are...
(1) The regulations may provide that a person contravening provision...
(1) The regulations may make provision with respect to any...
(1) The regulations may provide that where—
(1) The regulations may make provision as regards a case...
(1) The regulations may provide that— (a) a person is...
Without prejudice to anything in paragraphs 5(4) and 6 the...
The regulations may make provision about the proceedings to be...
As regards anything falling to be done under the regulations...
Consequential amendments
In section 9(6) of the Scrap Metal Dealers Act 1964,...
In sections 23(4) and 27(5) of, and paragraph 1(c) of...
In Article 9(1)(c) of the Criminal Damage (Compensation) (Northern Ireland)...
In section 11(1) of the Refuse Disposal (Amenity) Act 1978,...
In sections 15(3) and 16(2) of the National Health Service...
In Article 36(1) of the Pollution Control and Local Government...
In section 102(3)(aa) of the Customs and Excise Management Act...
In Schedule 1 to the Hydrocarbon Oil Duties Act 1979—...
(1) In Articles . . . 31D(3), . . .188(1)...
(1) In sections 101(8) and 111(7) of the Road Traffic...
In section 4(1)(a) of the Police and Criminal Evidence Act...
In section 2(13)(a) of the Finance Act 1966—
In section 1A(5) of the Sporting Events (Control of Alcohol...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In sections 158(2B) and 168(5)(d) and (5A)(d) of the Income...
In section 19 of the Dartford-Thurrock Crossing Act 1988—
(1) In sections 43(1), 66(1)(a) and (3), 69A(3), 148(2)(h), 172(10)...
(1) In sections 71(9)(b), 85(5) and 89(2)(c) of the Road...
In Article 6(1)(a) of the Police and Criminal Evidence (Northern...
In section 79(7) of the Environmental Protection Act 1990, in...
In sections 13(2) and 36(2) of the New Roads and...
In sections 79(2)(a) and 82(3) of the Road Traffic Act...
In section 8 of the Wireless Telegraphy Act 1967—
In section 24(4) of the Criminal Justice Act 1991, in...
In section 8(5) of the Severn Bridges Act 1992, for...
In section 17(4) of the Finance Act 1994, for the...
In section 199(3) and (5) of the Port of London...
In section 7(4) of the Road Traffic (Foreign Vehicles) Act...
In Article 30(2)(c) of the Health and Personal Social Services...
In section 73(1) of the Control of Pollution Act 1974,...
In section 1(6) of the International Road Haulage Permits Act...
In section 19(4) of the International Carriage of Perishable Foodstuffs...
Transitionals etc
The substitution of this Act for the provisions repealed or...
Regulation 12(1) of the Road Vehicles (Registration and Licensing) Regulations...
The inclusion in this Act of subsection (2), and the...
(1) Anything done, or having effect as done, (including the...
Any reference (express or implied) in this Act or any...
Any reference (express or implied) in any enactment, or in...
Paragraphs 1 to 4 have effect in place of section...
(1) The repeal by this Act of an enactment previously...
(1) Where— (a) a vehicle is suitable for use by...
(1) On and after such day as the Secretary of...
Section 20 (and the references to it in sections 45(1)(b)...
Repeals and revocations
Other sections — not classified into a Part
These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.
Browse 1 other unclassified section
TABLE OF DERIVATIONS
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- HGV Road User Levy (opens in a new tab) Detailed Guidance
- Tax your vehicle (opens in a new tab) Detailed Guidance
- Check HGV tax rates (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Driver and Vehicle Licensing Agency
Maintains registers of drivers and vehicles in Great Britain. Issues driving licences and vehicle registration documents. Collects vehicle excise duty. Businesses operating …
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.