Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

Subject to the provisions of this Act, a duty of excise shall be charged in respect of every mechanically propelled vehicle used or kept on any public road in the United Kingdom and shall be paid upon a licence to be taken out by the person keeping the vehicle.

The duty chargeable under this section in respect of a vehicle of any description shall be chargeable by reference to the annual rate applicable in accordance with the provisions of that one of Schedules 1 to 5 to this Act which relates to vehicles of that description.

For the purposes of the said duty, in so far as chargeable in respect of the keeping of a vehicle on a road, a vehicle shall be chargeable—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A vehicle licence may be taken out— and shall, subject to the provisions of section 13 of this Act, first have effect on the day specified by the applicant in the application for the licence.

A licence for a period of four months shall expire with such day in the fourth month after that in which the licence first has effect as corresponds to the day preceding that on which it first has effect, so however that a licence for that period shall—

A licence which first has effect before the day on which it is issued shall not affect any criminal liability incurred before that day.

The duty payable on a vehicle licence for a vehicle of any description shall— and in computing the rate of duty in accordance with paragraph (b) . . . above, any fraction of 5p shall be treated as 5p if it exceeds 2·5p and shall otherwise be disregarded.

Notwithstanding anything in this Act, the Secretary of State may, during the period of two years beginning with the day when this subsection first takes effect, provide by regulations that, in such cases as may be determined by or under the regulations, the duration of a licence taken out after the coming into force of the regulations shall be longer or shorter, by such period not exceeding thirty days as may be so determined, than its duration would have been apart from the regulations; and where the duration of a licence is altered by virtue of this subsection the duty payable upon the licence shall be increased or reduced proportionately.

At the expiration of the period of two years mentioned in subsection (5) above that subsection shall cease to have effect, but without prejudice to any licence issued or any payment made or falling to be made by virtue of any regulations in force under that subsection immediately before the expiration of that period.

The duty chargeable under this Act shall be levied by the Secretary of State.

Subject to the provisions of this Act the Secretary of State and his officers (including any body or person authorised by the Secretary of State to act as his agent for the purposes of this Act) shall have for the purpose of levying the duty aforesaid the same powers, duties and liabilities as the Commissioners of Customs and Excise and their officers have with respect to duties of excise (other than duties on imported goods) and to the issue and cancellation of licences on which duties of excise are imposed and to other matters (not being matters relating only to duties on imported goods) under the Acts relating to duties of excise and excise licences; and, subject to those provisions and in particular to section 28 or 29 and to section 35(3) of this Act, all enactments relating to those duties and to punishments and penalties in connection therewith (other than enactments relating only to duties on imported goods) shall apply accordingly.

Without prejudice to subsection (2) above, the Secretary of State shall, with respect to the duty of excise chargeable under this Act and the excise licences provided for thereby, have the powers given to the said Commissioners by the Acts relating to duties of excise and excise licences for . . .the mitigation or remission of any penalty or part thereof.

The duty levied by the Secretary of State under this Act shall be paid into the Consolidated Fund.

Any sums received by the Secretary of State by virtue of this Act by way of fees shall be paid into the Consolidated Fund.

No duty shall be chargeable under this Act in respect of mechanically propelled vehicles of any of the following descriptions, that is to say—

In this section— “street lighting authority” means any local authority or Minister having power under any enactment to provide or maintain materials or apparatus for lighting streets, roads or public places.

The Secretary of State shall recognise a body for the purposes of subsection (1)(kb) above if, on application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled persons.

The issue by the Secretary of State of a nil licence in respect of a mechanically propelled vehicle shall be treated, where the document is issued by virtue of paragraph (kb) of subsection (1) above, as recognition by him for the purposes of that paragraph of the body by reference to whose use of the vehicle the document is issued.

The Secretary of State may withdraw recognition of a body for the purposes of subsection (1)(kb) above if it appears to him that the body is no longer concerned with the care of disabled persons.

The reference in subsection (1B) above to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations under this Act of a document which—

In its application to Northern Ireland, this section shall have effect as if—

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use on public roads—

In paragraph (c) above the reference to work done or to be done on the vehicle to remedy the defects there mentioned is, in a case where the relevant certificate which is refused is a test certificate, a reference to work done or to be done to remedy those defects for a further compulsory test and includes, in a case where the relevant certificate which is refused is a goods vehicle test certificate, type approval certificate or Minister’s approval certificate, a reference to work done or to be done to alter the vehicle in some aspect of design, construction, equipment or marking on account of which the certificate was refused.

In this section—

In its application to Northern Ireland, this section shall have effect as if—

A mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been supplied to the person keeping it by a taxable person within the meaning of section 2C of the Value Added Tax Act 1983 and the supply has been zero-rated in pursuance of subsection (7) of section 16 of that Act; but if, at any time, the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (9) of that section, or would have become so payable but for any authorisation or waiver under that subsection, then the provisions of subsection (3) below shall apply in relation to that vehicle.

Where in the case of any mechanically propelled vehicle it is shown to the satisfaction of the Secretary of State— the Secretary of State may exempt the vehicle from duty under this Act for a period of twelve months subject to specified conditions, being such conditions as the Secretary of State may from time to time think necessary for the protection of the revenue; but if at any time during those twelve months any of the conditions subject to which the exemption is granted is not complied with, the provisions of subsection (3) below shall apply in relation to the vehicle.

Where under subsection (1) or (2) above the provisions of this subsection are to apply in relation to a vehicle, the vehicle shall be deemed never to have been exempted from duty under the said subsection (1) or (2) and, without prejudice to the provisions of section 9 of this Act, unless, or except to the extent that, the Secretary of State sees fit to waive payment of the whole or part of the duty, duty shall be payable— other than any part of that period by reference to which there was calculated an amount ordered to be paid by the person in question in respect of the vehicle in pursuance of section 9(1) of this Act.

If an applicant for a vehicle licence satisfies the Secretary of State that the vehicle is intended to be used on public roads— then, with the consent of the Treasury, the Secretary of State may exempt the vehicle from the duty chargeable under this Act in respect of the use of the vehicle on roads; but if a vehicle so exempted is used on public roads otherwise than for the purpose or to the extent specified above, the vehicle shall cease to be exempted.

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person (“a disabled person”) suffering from a physical or mental defect or disability or by reason of its being kept for such use if— and for the purposes of this subsection a vehicle shall be deemed to be registered in the name of a disabled person in receipt of a disability living allowance by virtue of such entitlement or ofor a mobility supplement if it is registered in the name of an appointee or in the name of a person nominated for the purposes of this subsection by the disabled person or by an appointee].

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or by reason of its being kept for such use or by reason of its use for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

An order under subsection (2A) above may provide that it shall be deemed to have come into force on any date after 20th November 1983.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations under this Act may provide that, in such cases, subject to such conditions and for such period as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been imported by —

A mechanically propelled vehicle shall not be chargeable with any duty under this Act at a time when it is used or kept on a road by a health service body, as defined in section 60(7) of the National Health Service and Community Care Act 1990 or a National Health Service trust established under Part I of that Act or the National Health Service (Scotland) Act 1978 or a health and social services body, as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991 or a Health and Social Services Trust established under that Order .

If any person uses or keeps on a public road any mechanically propelled vehicle for which a licence is not in force, not being a vehicle exempted from duty under this Act by virtue of any enactment (including any provision of this Act), he shall be liable to the greater of the following penalties, namely—

In any proceedings for an offence under this section it shall be a defence to prove that— For the purposes of paragraph (a) above an application for a further licence is made when the application is received by the Secretary of State.

For the purposes of this section— For the purposes of paragraph (b) above the offence shall, in the case of a conviction for a continuing offence, be taken to have been committed on the date or latest date to which the conviction relates.

Where a person convicted of an offence under section 8 of this Act is the person by whom the vehicle in respect of which the offence was committed was kept at the time it was committed, the court shall, in addition to any penalty which it may impose under that section, order him to pay an amount calculated in accordance with subsections (2) to (4) below.

The said amount shall, subject to subsection (3) below, be an amount equal to one three-hundred-and-sixty-fifth of the annual rate of duty appropriate to the vehicle in question for each day in the relevant period, and the relevant period shall be one ending with the date of the offence and beginning— Provided that, where the person convicted has been ordered to pay an amount under this section on the occasion of a previous conviction in respect of the same vehicle, and the offence then charged was committed after the date specified above for the beginning of the relevant period, that period shall begin instead with the day following that on which the former offence was committed.

Where the person convicted proves— the said amount shall be calculated as if that day were not comprised in the relevant period.

In relation to any day comprised in the relevant period, the reference in subsection (2) above to the annual rate of duty appropriate to the vehicle in question is a reference to the annual rate applicable to it on that day; and, except so far as it is proved to have fallen within some other description for the whole of any such day, a vehicle shall be taken for the purposes of this section to have belonged throughout the relevant period to that description of vehicle to which it belonged for the purposes of duty at the date of the offence or, if the prosecution so elect, the date when a vehicle licence for it was last issued.

Where an order has previously been made against a person under section 26A of this Act to pay an amount for a month or part of a month in the case of a vehicle, the amount which he is ordered to pay under this section in the case of the vehicle shall be calculated as if no part of that month were comprised in the relevant period.

Where, on a person’s conviction of an offence under section 8 of this Act, an order is made under Section 1C of the Powers of Criminal Courts Act 1973or the Probation Act (Northern Ireland) 1950placing him on probation or discharging him absolutely or conditionally, the foregoing provisions of this section shall apply as if the conviction were deemed to be a conviction for all purposes.

In the foregoing provisions of this section any reference to the expiry of a vehicle licence includes a reference to its surrender, and to its being treated as no longer in force for the purposes of section 8 of this Act by virtue of subsection (3)(a) of that section; and in the case of a conviction for a continuing offence, the offence shall be taken for the purposes of those provisions to have been committed on the date or latest date to which the conviction relates.

The foregoing provisions of this section shall have effect subject to the provisions (applying with the necessary modifications) of any enactment relating to the imposition of fines by magistrates’ courts, other than one conferring a discretion as to their amount; and any sum payable by virtue of an order under this section shall be treated as a fine, and the order as a conviction, for the purposes of Part III of the Magistrates’ Courts Act 1980 (including any enactment having effect as if contained in that Part) and of any other enactment relating to the recovery or application of sums ordered to be paid by magistrates’ courts.

In its application to Scotland, this section shall have effect as if for subsections (5) and (7) there were substituted the following subsections respectively:—

In its application to Northern Ireland, this section shall have effect as if for subsection (7) there were substituted the following subsection—

Subject to the provisions of this section and of section 11 of this Act, a person who for any period keeps a vehicle in respect of which duty under this Act has at any time become chargeable shall, whether or not it is still a mechanically propelled vehicle, be liable to pay duty under this Act in respect of the vehicle for that period.

Subject as aforesaid, a person shall not be liable by virtue of subsection (1) above to pay duty under this Act in respect of a vehicle—

A person shall not by virtue of subsection (2)(b) above be exempt from his liability for any period under subsection (1) above in respect of a vehicle if— and for the purposes of paragraph (a) above the consent there mentioned shall be presumed to have been given unless the contrary is shown, but any use or keeping of the vehicle in question as respects which the vehicle is exempt by virtue of any enactment for the time being in force from duty under this Act shall be disregarded.

Sums payable in pursuance of this section by way of duty in respect of a vehicle shall accrue due from day to day at one three-hundred-and-sixty-fifth of the annual rate of duty applicable to the vehicle on that day.

Without prejudice to any other mode of recovering sums payable by virtue of this section, where an application for a vehicle licence for twelve months or four months for a vehicle is made by a person by whom such sums are payable in respect of the vehicle and a vehicle licence other than a temporary licence is to be issued in pursuance of the application, the licence shall, if the Secretary of State so directs but subject to subsection (6) below, be made to have effect for a shorter period specified in the direction, being a period which is not less than thirty days and is such that the difference between the amount tendered in connection with the application and the amount chargeable upon the licence for the specified period does not exceed the aggregate amount of the sums aforesaid; and the amount so chargeable shall be equal to the number of days in the specified period multiplied by— and where a licence is made to have effect for a specified period in pursuance of this subsection the aggregate amount of the sums aforesaid shall be treated as reduced by the difference aforesaid.

A person to whom a licence is issued for a period specified in a direction under subsection (5) above may appeal to the county court, or in Scotland by way of summary application to the sheriff, on the ground that the Secretary of State was not authorised by that subsection to give the direction.

For the purposes of section 10 of this Act a vehicle in respect of which a vehicle licence has been issued and sums are payable by virtue of that section for any period shall, except so far as it is shown to have been a mechanically propelled vehicle of some other description during that period, be deemed to have belonged throughout that period to the description to which it belonged on the date when the last such licence was issued in respect of it.

When a vehicle in respect of which a notice has been given in pursuance of subsection (2)(c) of section 10 of this Act becomes a mechanically propelled vehicle, its keeper for the time being shall forthwith give to the Secretary of State a further notice revoking the first-mentioned notice; and where a person required to give such a further notice does not do so, then—

The Secretary of State may by regulations make such provision as he considers appropriate for the purposes of section 10(2)(b) or (c) of this Act or subsection (2) above including, without prejudice to the generality of the power conferred by this subsection, provision—

Every person applying for a vehicle licence shall make such a declaration and furnish such particulars with respect to the vehicle for which the licence is to be taken out or otherwise as may be prescribed.

Every vehicle licence shall be issued for the vehicle specified in the application for the licence and shall not entitle the person to whom it is issued to use or keep any other vehicle.

The Secretary of State shall not be required to issue any vehicle licence for which application is made unless he is satisfied—

Subject to the provisions of regulations under this Act, and without prejudice to section 8 thereof, any person who uses or keeps on a public road any mechanically propelled vehicle on which duty under this Act is chargeable without there being fixed to and exhibited on that vehicle in the prescribed manner a licence for, or in respect of the use of, that vehicle issued under this Act and for the time being in force shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

In any proceedings for an offence under subsection (4) above it shall be a defence to prove that— For the purposes of paragraph (a) above an application for a further licence is made when the application is received by the Secretary of State.

Regulations under this Act may provide for the issue of new licences in the place of licences which are or may be lost, stolen, destroyed or damaged, and for the fee to be paid on the issue of a new licence.

Any vehicle licence may be transferred in the prescribed manner.

Where an application is made for a vehicle licence for any period . . . , the Secretary of State may, if he thinks fit, instead of issuing forthwith a vehicle licence for that period—

Nothing in this section shall affect the amount of any duty payable in connection with an application for a vehicle licence.

Where an application is made for a vehicle licence for any period and a temporary licence is issued in pursuance of the application, subsection (3)(a) of section 8 of this Act shall not apply to the first-mentioned licence if on a transfer of the relevant vehicle during the currency of the temporary licence the temporary licence is delivered with the vehicle to the transferee.

Where an application for a vehicle licence is made to a body (other than a Northern Ireland department)authorised by the Secretary of State to act as his agent for the purpose of issuing licences, then, before the body issues a licence under subsection (1)(a) above, it may require the applicant to pay to it in connection with the issue a fee of £2 or such other sum as may be prescribed.

The Secretary of State may by regulations make such provision as he considers appropriate with respect to the allocation of temporary licences to motor dealers who apply for such allocations and appear to the Secretary of State suitable to receive them and with respect to the issue of the licences by motor dealers.

Without prejudice to the generality of subsection (1) above, regulations under this section may include provision—

Without prejudice to the generality of subsection (1) above, regulations under this section may also include provision for—

Any unissued licence allocated to a motor dealer in pursuance of section 14 of this Act may at any time be surrendered in the prescribed manner to the Secretary of State by the dealer or by any person to whom the licence has been transferred under regulations made in pursuance of subsection (2)(f) of that section.

A motor dealer and any other person having the custody of any unissued licence allocated to the dealer in pursuance of section 14 of this Act shall, if required to do so by the Secretary of State and subject to section 25(2) of this Act, forthwith surrender any such licence to the Secretary of State in such manner as the Secretary of State may direct; and a person who knowingly fails to comply with a requirement made by the Secretary of State under this subsection shall be liable on summary conviction to a fine of level 3 on the standard scale.

On the surrender of a licence in pursuance of this section the dealer or other person in question shall be entitled to be paid by the Secretary of State the amount paid by the dealer in respect of the licence under regulations made in pursuance of section 14(2)(d) of this Act.

Where a licence is issued by a motor dealer in contravention of regulations made in pursuance of section 14(3)(e) of this Act, the dealer shall be liable to pay to the Secretary of State a sum equal to the amount (if any) by which the amount paid by the dealer as mentioned in subsection (3) above is exceeded by the amount which would have been so paid if the allocation of the licence to the dealer had taken place at the time when the licence was issued.

Regulations shall be made under this section prescribing the conditions subject to which trade licences are to be issued and the purposes for which the holder of a trade licence may use a vehicle under the licence.

Subsection (1) above has effect in relation to an application made by a person who satisfies the Secretary of State that he intends to commence business as a motor trader or vehicle tester as it has effect in relation to an application made by a motor trader or vehicle tester.

The purposes which may be prescribed as those for which the holder of a trade licence may use a vehicle under the licence shall not include the conveyance of goods or burden of any description other than— and, for the purposes of this subsection, where a vehicle is so constructed that a trailer may by partial superimposition be attached to the vehicle in such a manner as to cause a substantial part of the weight of the trailer to be borne by the vehicle, the vehicle and the trailer shall be deemed to constitute a single vehicle.

Subject to subsections (4A) and (4B) below, a trade licence may be taken out— . . .

The rate of duty applicable to a trade licence taken out for a period of twelve months shall be the rate mentioned in subsection (5A)(a) below or, if the licence is to be used only for vehicles to which Schedule 1 to this Act relates, the rate mentioned in subsection (5A)(b) below; and the rate of duty applicable to a licence taken out for a period of six months shall be eleven twentieths of the rate applicable to the corresponding trade licence taken out for a period of twelve months, any fraction of 5p being treated as 5p if it exceeds 2·5p but otherwise being disregarded.

Nothing in this section shall operate to prevent a person entitled to take out a trade licence from holding two or more trade licences.

A trade licence taken out by a person who is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in subsection (1A) above) shall be for a period of six months only.

The Secretary of State may require that a trade licence taken out by a motor trader or vehicle tester who does not hold any existing trade licence shall be for a period of six months only.

The rates referred to in subsection (5) above are—

The holder of a licence (other than a licence for a tramcar)— Provided that no sum shall be payable under this subsection in a case where the relevant period is less than thirty days.

In this section “the relevant amount”, in relation to a surrendered licence, means one three-hundred-and-sixty-fifth of the annual rate by reference to which duty was charged upon the licence and “the relevant period”, in relation to a surrendered licence, means the period beginning with the day following that on which the licence is received by the Secretary of State in pursuance of paragraph (a) of subsection (1) above and ending with the day on which the licence would have expired by the effluxion of time. The Secretary of State may, for the purposes of this subsection, treat a surrendered licence delivered to him by post as received by him on the day on which it was posted.

If during the currency of a temporary licence issued in pursuance of an application for a vehicle licence for any period, the temporary licence is surrendered under this section, it shall be treated for the purposes of this section as issued for that period or, if the Secretary of State so directs but subject to subsection (4) below, for any other period specified in the direction being a period for which by virtue of section 10(5) of this Act a vehicle licence could be issued in pursuance of the application; and where a further vehicle licence issued in pursuance of the application is held by any person at the time of the surrender of the temporary licence or is received by him thereafter—

A person who in pursuance of this section is paid a sum which was calculated by reference to a period specified in a direction under subsection (3) above may appeal to the county court, or in Scotland by way of summary application to the sheriff, on the ground that the Secretary of State was not authorised by that subsection to give the direction.

Subject to the provisions of this section, where a vehicle licence has been taken out for a vehicle at any rate under this Act and the vehicle is at any time while the licence is in force used in an altered condition or in a manner or for a purpose which brings it within, or which if it was used solely in that condition or in that manner or for that purpose would bring it within, a description of vehicle to which a higher rate of duty is applicable under this Act, duty at that higher rate shall become chargeable in respect of the licence for the vehicle.

Where duty at a higher rate becomes chargeable under subsection (1) above in respect of any vehicle licence, the licence may be exchanged for a new vehicle licence, for the period beginning with the date on which the higher rate of duty becomes chargeable and expiring at the end of the period for which the original vehicle licence was issued, on payment of the appropriate proportion of the difference between—

For the purposes of subsection (2) above the appropriate proportion is the proportion which the number of days in the period beginning when the higher rate of duty becomes chargeable and ending with the end of the period for which the original licence was issued bears to the number of days in the whole of the last-mentioned period, that period being treated as 365 days in the case of a licence for twelve months and 120 days in the case of a licence for four months.

Where a vehicle licence has been taken out for a vehicle, and by reason of the vehicle being used as mentioned in subsection (1) above, a higher rate of duty becomes chargeable and duty at the higher rate was not paid before the vehicle was so used, the person so using the vehicle shall be liable to the greater of the following penalties, namely—

Where a vehicle licence has been taken out for a vehicle of a certain description, duty at a higher rate applicable to vehicles of some other description shall not become chargeable in respect of the vehicle by reason of the vehicle being used as mentioned in subsection (1) above, unless the vehicle as used while the said licence is in force satisfies all the conditions which must be satisfied in order to bring the vehicle for the purposes of the charge of duty under this Act into the said other description of vehicles.

Where duty has been paid in respect of a vehicle at a rate applicable under Schedule 4 to this Act, then, so long as the vehicle is to a substantial extent being used for the conveyance of goods or burden belonging to a particular person (whether the person keeping the vehicle or not), duty at a higher rate shall not become chargeable in respect of the vehicle by reason only that it is used for the conveyance without charge in the course of their employment of employees of the person aforesaid.

Where duty has been paid in respect of a vehicle at a rate applicable to farmers’ goods vehicles under Schedule 4 to this Act, duty at a higher rate shall not become chargeable in respect of the vehicle by reason only that, on an occasion when the vehicle is being used by the person in whose name it is registered under this Act for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, it is also used for the conveyance for some other person engaged in agriculture of the produce of, or of articles required for the purposes of, the agricultural land occupied by that other person, if it is shown—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In its application to Northern Ireland, this section shall have effect as if after subsection (7) there were inserted the following subsection— . . .

Where a person convicted of an offence under section 18 of this Act is the person by whom the vehicle in respect of which the offence was committed was kept at the time it was committed, the court shall, in addition to any penalty which it may impose under that section, order him to pay an amount (the “additional duty”) calculated in accordance with this section.

The additional duty shall, subject to subsections (7) and (8) below, be an amount equal to one three-hundred-and-sixty-fifth of the appropriate annual rate of duty for each day in the relevant period.

In this section “current licence” means the licence in relation to which the offence was committed.

In this section “appropriate annual rate of duty” means the difference between the rate of duty at which the current licence was taken out and—

In this section “relevant period” means the period ending with the day on which the offence was committed and beginning

Where the person convicted proves— the additional duty shall be calculated as if that day were not comprised in the relevant period.

Where a person is convicted of more than one contravention of section 18 of this Act in respect of the same vehicle (whether or not in the same proceedings) the court shall, in calculating the additional duty payable in respect of any one of those offences, reduce the amount calculated in accordance with the preceding provisions of this section in relation to a particular period by the amount of the additional duty ordered to be paid under this section in relation to that period in respect of the other offence or, as the case may be, offences.

Except so far as it is proved to have fallen within some other description for the whole of any day comprised in the relevant period, the vehicle in question shall be taken for the purposes of this section to have belonged throughout the relevant period to that description of vehicle to which it belonged for the purposes of duty at the date of the offence.

Where, on a person’s conviction of an offence under section 18 of this Act, an order is made under Part I of the Powers of Criminal Courts Act 1973 or the Probation Act (Northern Ireland) 1950placing him on probation or discharging him absolutely or conditionally, this section shall apply as if the conviction were deemed to be a conviction for all purposes.

This section shall have effect subject to the provisions (applying with the necessary modifications) of any enactment relating to the imposition of fines by magistrates’ courts, other than one conferring a discretion as to their amount; and any sum payable by virtue of an order under this section shall be treated as a fine, and the order as a conviction, for the purposes of Part III of the Magistrates’ Courts Act 1980 (including any enactment having effect as if contained in that Part) and of any other enactment relating to the recovery or application of sums ordered to be paid by magistrates’ courts.

In its application to Scotland, this section shall have effect as if for subsections (10) and (11) there were substituted the following subsections)—

In its application to Northern Ireland, this section shall have effect as if—

This section is subject to Schedule 7 to this Act.

It shall be the duty of the Secretary of State— to register the vehicle in such manner as the Secretary of State thinks fit without any further application in that behalf by the person taking out the licence and, except where the Secretary of State registers the vehicle on receiving the said particulars, to assign to the vehicle a registration mark indicating the registered number of the vehicle.

The registration mark for the time being assigned to a vehicle under this section shall be fixed in the prescribed manner on the vehicle, or on any other vehicle drawn by that vehicle, or on both.

The Secretary of State may, in such circumstances as he may determine—

The Secretary of State may by regulations make such provision as he considers appropriate with respect to the allocation of registration marks for vehicles to motor dealers who apply for such allocations and appear to the Secretary of State suitable to receive them and with respect to the assigning of the marks to vehicles by motor dealers.

Without prejudice to the generality of subsection (1) above, regulations under this section may include provision—

Without prejudice to the generality of subsection (1) above, regulations under this section may also include provision for—

A registration mark assigned to a vehicle in pursuance of this section shall be deemed to be assigned to it under section 19 of this Act.

If any mark to be fixed . . . on a vehicle in accordance with section 19 . . . of this Act is not so fixed . . ., the person driving the vehicle, or, where the vehicle is not being driven, the person keeping the vehicle, shall be guilty of an offence: Provided that it shall be a defence for a person charged under this subsection with failing to fix a mark on a vehicle to prove—

If any mark fixed . . . on a vehicle as aforesaid is in any way obscured or rendered or allowed to become not easily distinguishable, the person driving the vehicle, or, where the vehicle is not being driven, the person keeping the vehicle, shall be guilty of an offence: Provided that it shall be a defence for a person charged with such an offence to prove that he took all steps reasonably practicable to prevent the mark . . . being obscured or rendered not easily distinguishable.

Any person guilty of an offence under this section shall be liable on summary conviction—

In its application to Northern Ireland, subsection (1) above shall have effect as if for paragraph (b) of the proviso there were substituted the following paragraph—

If any mark to be fixed . . . on a vehicle in accordance with section 19 . . . of this Act is not so fixed . . ., the person driving the vehicle, or, where the vehicle is not being driven, the person keeping the vehicle, shall be guilty of an offence: Provided that it shall be a defence for a person charged under this subsection with failing to fix a mark on a vehicle to prove—

If any mark fixed . . . on a vehicle as aforesaid is in any way obscured or rendered or allowed to become not easily distinguishable, the person driving the vehicle, or, where the vehicle is not being driven, the person keeping the vehicle, shall be guilty of an offence: Provided that it shall be a defence for a person charged with such an offence to prove that he took all steps reasonably practicable to prevent the mark . . . being obscured or rendered not easily distinguishable.

Any person guilty of an offence under this section shall be liable on summary conviction—

In its application to Northern Ireland, subsection (1) above shall have effect as if for paragraph (b) of the proviso there were substituted the following paragraph—

This section applies to any goods vehicle which—

Where in the course of the transport of goods between member States by means of combined transport a goods vehicle to which this section applies is transported by rail in the United Kingdom at a time when a vehicle licence for it is in force, the holder of the licence shall, on making a claim, be entitled to receive from the Secretary of State, by way of rebate of the duty paid upon the licence, a sum of an amount calculated in accordance with the method prescribed for the purpose by the Secretary of State.

The Secretary of State may by regulations prescribe when and how a claim for a rebate under this section is to be made and the evidence to be provided in support of such a claim.

For the purposes of this section—

In its application to Northern Ireland, this section shall have effect as if—

The Secretary of State may by regulations make such provision as he thinks appropriate with respect to the marking of the engines and bodies of mechanically propelled vehicles.

Without prejudice to the generality of subsection (1) above regulations under this section may include provision—

If the Secretary of State— and the person in question requests the Secretary of State within the prescribed period to review his decision, it shall be the duty of the Secretary of State to comply with the request and, in doing so, to consider any representations made to him in writing within the period aforesaid by the person who made the request.

Such a . . . cancellation as is mentioned in subsection (1)(b) above shall not take effect before the expiration of the period aforesaid and, where during that period a request is made in pursuance of that subsection in respect of the . . . cancellation, shall not take effect before the Secretary of State gives notice in writing of the result of the review to the person who made the request. For the purposes of this subsection a notice may be given to any person by delivering it to him or by leaving it at his proper address or by sending it to him by post; and for the purposes of this subsection and section 7 of the Interpretation Act 1978 in its application to this subsection the proper address of any person shall be his latest address as known to the person giving the notice.

If any person forges or fraudulently alters or uses, or fraudulently lends or allows to be used by any other person— he shall be liable on summary conviction to a fine not exceeding £200 or on conviction on indictment to imprisonment for a term not exceeding two years.

Any person who— shall be liable on summary conviction to a fine not exceeding £200 or on conviction on indictment to imprisonment for a term not exceeding two years.

Where it is alleged that a mechanically propelled vehicle has been used or kept in contravention of section 8, 16(7) or 18(4) of this Act—

The following persons shall be treated for the purposes of subsection (1)(a) and (b) above as persons concerned, that is to say—

A person guilty of an offence under subsection (1) of this section shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

In its application to Northern Ireland, subsection (1)(a) above shall have effect as if for “a chief officer of police” there were substituted “the Chief Constable of the Royal Ulster Constabulary”.

Where a person has been convicted of an offence under section 102 of the Customs and Excise Management Act 1979 (payment for licence by dishonoured cheque) in relation to a licence issued under this Act, the court shall, in addition to any penalty which it may impose under that section, order him to pay an amount equal to one twelfth of the appropriate annual rate of duty for each month or part of a month in the relevant period.

The relevant period for the purposes of this section is the period which—

The appropriate annual rate of duty for the purposes of this section is the annual rate of duty which, at the beginning of the relevant period—

Where an order has previously been made against a person under section 9 of this Act to pay an amount for a month or part of a month in the case of a vehicle, the amount which he is ordered to pay under this section in the case of a vehicle licence forthe vehicle shall be calculated as if no part of that month were comprised in the relevant period.

Subject to the provisions of this section, summary proceedings for an offence under section 8, . . . 16(7) or 18(4) of this Act or under regulations made in pursuance of this Act may be instituted in England and Wales by the Secretary of State or a constable (in this section severally referred to as “the authorised prosecutor”) at any time within six months from the date on which evidence sufficient in the opinion of the authorised prosecutor to warrant the proceedings came to his knowledge; but no proceedings for any offence shall be instituted by virtue of this subsection more than three years after the commission of the offence.

No proceedings for an offence under section 8, 16(7) or 18(4) of this Act shall be instituted in England and Wales except by the authorised prosecutor; and no proceedings for such an offence shall be so instituted by a constable except with the approval of the Secretary of State.

A certificate stating— and signed by or on behalf of the authorised prosecutor, or as the case may be, the Secretary of State shall for the purposes of this section be conclusive evidence of the date or approval in question; and a certificate purporting to be given in pursuance of this subsection and to be signed as aforesaid shall be deemed to be so signed unless the contrary is proved.

In a magistrates’ court or before the registrar of a county court any proceedings by or against the Secretary of State under this Act may be conducted on behalf of the Secretary of State by a person authorised by him for the purposes of this subsection.

Section 145 of the Customs and Excise Management Act 1979 (which restricts the bringing of proceedings under that Act) and section 146A of that Act (which extends the time for bringing such proceedings) shall not apply to proceedings in England or Wales for offences under this Act.

Subject to the provisions of this section, summary proceedings for an offence under this Act except under section 26(1) or (2) thereof may be instituted in Scotland by the Secretary of State.

Notwithstanding the provisions of any enactment, the Secretary of State may institute proceedings by virtue of subsection (1) above in any court of summary jurisdiction in Scotland.

Any proceedings in any court in Scotland, other than the High Court of Justiciary or the Court of Session, by or against the Secretary of State under this Act may be conducted on behalf of the Secretary of State by any person authorised by him for the purposes of this subsection.

Summary proceedings in Scotland in respect of an offence under section 8, . . . 16(7), 18(4) or 26(1) or (2) of this Act or under regulations made in pursuance of this Act shall not be commenced more than three years after the commission of the offence, but subject to the foregoing limitation and notwithstanding anything in section 331 of the Criminal Procedure (Scotland) Act 1975 (limitation of time for proceedings in statutory offences) any such proceedings may be commenced— and subsection (2) of the said section 23 shall apply for the purposes of this subsection as it applies for the purposes of that section.

For the purposes of subsection (4) above a certificate signed— and stating the date on which such information or, as the case may be, such evidence as aforesaid came to his knowledge shall be conclusive evidence of that fact; and a certificate stating that matter and purporting to be signed by or on behalf of the Secretary of State or that person shall be deemed to be so signed unless the contrary is proved.

Where the amount of the duty which has been paid on a vehicle licence for a vehicle is less than the amount payable on the licence appropriate to that vehicle, the Secretary of State may take proceedings for the recovery of that amount at any time before the expiration of the twelve months beginning with the end of the period in respect of which the licence was taken out.

No proceedings shall be brought for enforcing any repayment of duty to which a person may be entitled in respect of any overpayment of duty made on a vehicle licence taken out by him, unless the proceedings are brought before the expiration of the twelve months beginning with the end of the period in respect of which the licence was taken out.

A statement contained in a document purporting to be— and to be authenticated by a person authorised in that behalf by the Secretary of State shall be admissible in any proceedings as evidence of any fact stated therein to the same extent as oral evidence of that fact is admissible in those proceedings.

In subsection (1) above “document” and “statement” have the same meanings as in subsection (1) of section 10 of the Civil Evidence Act 1968, and the reference to a copy of a document shall be construed in accordance with subsection (2) of that section; but nothing in this subsection shall be construed as limiting to civil proceedings the references to proceedings in subsection (1) above.

Nothing in the foregoing provisions of this section shall enable evidence to be given with respect to any matter other than a matter of the prescribed description.

In its application to Scotland this section shall have effect as if—

In its application to Northern Ireland, this section shall have effect as if in subsection (2) for “subsection (1) of section 10 of the Civil Evidence Act 1968” there were substituted “subsection (1) of section 6 of the Civil Evidence Act (Northern Ireland) 1971”.

Where in any proceedings in England and Wales for an offence under section 8 or section 16(7) of this Act— the court may accept the statement as evidence that the accused was the driver of, or the person using or keeping, that vehicle on that occasion.

Subsection (1) above shall apply in Northern Ireland as if—

Where in pursuance of section 12(2) of the Magistrates’ Courts Act 1980 a person is convicted in his absence of an offence under section 8 of this Act , or under section 102 of the Customs and Excise Management Act 1979 in relation to a licence issued under this Act, and it is proved to the satisfaction of the court, on oath or in the manner prescribed by rules made under section 144 of the Magistrates’ Courts Act 1980, that there was served on the accused with the summons a notice stating that, in the event of his being convicted of the offence, it will be alleged that an order requiring him to pay an amount specified in the notice falls to be made by the court in pursuance of section 9(1) or, as the case may be, 26A(1) of this Act then, unless in the notification purporting to be given by or on behalf of the accused in pursuance of the said section 12(2) it is stated that the amount so specified is inappropriate, the court shall proceed in pursuance of the said section 9(1) or, as the case may be, 26A(1) as if that amount had been calculated as required by that subsection.

In its application to Northern Ireland, subsection (1) above shall have effect as if—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

All fines imposed and penalties . . .recovered under or in pursuance of this Act in England and Wales otherwise than by or before a magistrates’ court, and all fines imposed, and penalties . . . recovered, under or in pursuance of this Act in Scotland or Northern Ireland, shall be paid into the Consolidated Fund.

Section 151 of the Customs and Excise Management Act 1979 (which relates to the application of penalties) shall not apply to penalties recovered under or in pursuance of this Act.

Subject to subsection (2) below, for the purpose of calculating any amount due on or after 15th February 1971 from or to any person under any provision of this Act any fraction of a new penny in that amount shall be disregarded.

Subsection (1) above shall not apply for the purpose of calculating any amount due under any provision of section 2(4) or 16(5) of this Act relating to the duty on a vehicle licence or trade licence for a period of less than twelve months.

Regulations under this Act may be made generally for the purpose of carrying this Act (except section 31) into effect and may— and nothing in any other provision of this Act shall be construed as prejudicing the generality of the foregoing provisions of this subsection.

Regulations under this Act may contain provisions prescribing any matter which is to be prescribed under this Act, but any fee prescribed under this Act, except a fee for which provision is made by section 13(2A) or section 23(2)(c) thereof, shall be of an amount approved by the Treasury.

Regulations under this Act except regulations under section 2(5) or 11(3) may provide that a person who contravenes or fails to comply with any specified provision of the regulations shall be guilty of an offence and a person guilty of such an offence shall be liable on summary conviction to a fine of an amount not exceeding—

Any power to make regulations which is exercisable by the Secretary of State by virtue of section . . . 18B(3),20, 23 or 24 of this Act includes power to provide by the regulations that any document for which provision is made by the regulations shall be in such form and contain such particulars as may be specified by a person specified in the regulations.

The prescribing of regulations for the purposes of subsection (3)(a) shall not affect the punishment for a contravention of or failure to comply with those regulations before they were so prescribed.

Any power to make regulations conferred on the Secretary of State by this Act shall be exercisable by statutory instrument which, except in the case of a statutory instrument containing only regulations made under section 7(4) or (5) or 38(5) of this Act, shall be subject to annulment in pursuance of a resolution of either House of Parliament.

In this Act, unless the context otherwise requires—

For the purposes of any provision of this Act and any subsequent enactment relating to the keeping of mechanically propelled vehicles on public roads, a person keeps such a vehicle on a public road if he causes it to be on such a road for any period, however short, when it is not in use there.

A mechanically propelled vehicle shall not be treated as an electrically propelled vehicle for the purposes of this Act unless the electrical motive power is derived either from a source external to the vehicle or from any electrical storage battery which is not connected to any source of power when the vehicle is in motion.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The unit of horse-power or cylinder capacity for the purposes of any rate of duty under this Act shall be calculated in accordance with regulations under this Act.

References in this Act to any enactment shall be construed, unless the context otherwise requires, as references to that enactment as amended by or under any other enactment.

This Act shall have effect subject to the modifications specified in Part I of Schedule 7 thereto (being modifications required during the transition to the provisions of this Act from the law in force at the passing of this Act relating to the system of vehicle licensing and registration).

The modifications of this Act so specified shall cease to have effect on such day as the Secretary of State may appoint by order made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament; and different days may be appointed under this subsection for different modifications so specified or for different modifications so far as they apply to such cases only as may be specified in the order.

Where during the period between the passing and the commencement of this Act any provision of the Vehicle and Driving Licences Act 1969 is brought into force and either— the Secretary of State may, without prejudice to section 13 of the Interpretation Act 1978 (exercise of statutory powers before commencement of Acts), exercise the power given him by subsection (2) above at any time after the passing of this Act.

The other transitional provisions and savings contained in Part II of Schedule 7 to this Act shall have effect.

The enactments specified in Part I of Schedule 8 to this Act are hereby repealed to the extent specified in the third column of that Schedule; and the order specified in Part II of that Schedule is hereby revoked.

The provisions of Part II of Schedule 7 to this Act shall not be taken as prejudicing the operation of sections 16(1) and 17(2)(a) of the Interpretation Act 1978 (which relate to the effect of repeals).

This Act may be cited as the Vehicles (Excise) Act 1971.

This Act except section 39(2) and (3) and this section shall come into force on the transfer date.

This Act extends to Northern Ireland.

Subject to the provisions of this Act, a duty of excise shall be charged in respect of every mechanically propelled vehicle used or kept on any public road in the United Kingdom and shall be paid upon a licence to be taken out by the person keeping the vehicle.

The duty chargeable under this section in respect of a vehicle of any description shall be chargeable by reference to the annual rate applicable in accordance with the provisions of that one of Schedules 1 to 5 to this Act which relates to vehicles of that description.

For the purposes of the said duty, in so far as chargeable in respect of the keeping of a vehicle on a road, a vehicle shall be chargeable—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A vehicle licence may be taken out— and shall, subject to the provisions of section 13 of this Act, first have effect on the day specified by the applicant in the application for the licence.

A licence for a period of four months shall expire with such day in the fourth month after that in which the licence first has effect as corresponds to the day preceding that on which it first has effect, so however that a licence for that period shall—

A licence which first has effect before the day on which it is issued shall not affect any criminal liability incurred before that day.

The duty payable on a vehicle licence for a vehicle of any description shall— and in computing the rate of duty in accordance with paragraph (b) . . . above, any fraction of 5p shall be treated as 5p if it exceeds 2·5p and shall otherwise be disregarded.

Notwithstanding anything in this Act, the Secretary of State may, during the period of two years beginning with the day when this subsection first takes effect, provide by regulations that, in such cases as may be determined by or under the regulations, the duration of a licence taken out after the coming into force of the regulations shall be longer or shorter, by such period not exceeding thirty days as may be so determined, than its duration would have been apart from the regulations; and where the duration of a licence is altered by virtue of this subsection the duty payable upon the licence shall be increased or reduced proportionately.

At the expiration of the period of two years mentioned in subsection (5) above that subsection shall cease to have effect, but without prejudice to any licence issued or any payment made or falling to be made by virtue of any regulations in force under that subsection immediately before the expiration of that period.

The duty chargeable under this Act shall be levied by the Secretary of State.

Subject to the provisions of this Act the Secretary of State and his officers (including any body or person authorised by the Secretary of State to act as his agent for the purposes of this Act) shall have for the purpose of levying the duty aforesaid the same powers, duties and liabilities as the Commissioners of Customs and Excise and their officers have with respect to duties of excise (other than duties on imported goods) and to the issue and cancellation of licences on which duties of excise are imposed and to other matters (not being matters relating only to duties on imported goods) under the Acts relating to duties of excise and excise licences; and, subject to those provisions and in particular to section 28 or 29 and to section 35(3) of this Act, all enactments relating to those duties and to punishments and penalties in connection therewith (other than enactments relating only to duties on imported goods) shall apply accordingly.

Without prejudice to subsection (2) above, the Secretary of State shall, with respect to the duty of excise chargeable under this Act and the excise licences provided for thereby, have the powers given to the said Commissioners by the Acts relating to duties of excise and excise licences for . . .the mitigation or remission of any penalty or part thereof.

The duty levied by the Secretary of State under this Act shall be paid into the Consolidated Fund.

Any sums received by the Secretary of State by virtue of this Act by way of fees shall be paid into the Consolidated Fund.

No duty shall be chargeable under this Act in respect of mechanically propelled vehicles of any of the following descriptions, that is to say—

In this section— “street lighting authority” means any local authority or Minister having power under any enactment to provide or maintain materials or apparatus for lighting streets, roads or public places.

The Secretary of State shall recognise a body for the purposes of subsection (1)(kb) above if, on application made to him in such manner as he may specify, it appears to him that the body is concerned with the care of disabled persons.

The issue by the Secretary of State of a nil licence in respect of a mechanically propelled vehicle shall be treated, where the document is issued by virtue of paragraph (kb) of subsection (1) above, as recognition by him for the purposes of that paragraph of the body by reference to whose use of the vehicle the document is issued.

The Secretary of State may withdraw recognition of a body for the purposes of subsection (1)(kb) above if it appears to him that the body is no longer concerned with the care of disabled persons.

The reference in subsection (1B) above to the issue by the Secretary of State of a nil licence is a reference to the issue by him in accordance with regulations under this Act of a document which—

In its application to Northern Ireland, this section shall have effect as if—

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use on public roads—

In paragraph (c) above the reference to work done or to be done on the vehicle to remedy the defects there mentioned is, in a case where the relevant certificate which is refused is a test certificate, a reference to work done or to be done to remedy those defects for a further compulsory test and includes, in a case where the relevant certificate which is refused is a goods vehicle test certificate, type approval certificate or Minister’s approval certificate, a reference to work done or to be done to alter the vehicle in some aspect of design, construction, equipment or marking on account of which the certificate was refused.

In this section—

In its application to Northern Ireland, this section shall have effect as if—

A mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been supplied to the person keeping it by a taxable person within the meaning of section 2C of the Value Added Tax Act 1983 and the supply has been zero-rated in pursuance of subsection (7) of section 16 of that Act; but if, at any time, the value added tax that would have been chargeable on the supply but for the zero-rating becomes payable under subsection (9) of that section, or would have become so payable but for any authorisation or waiver under that subsection, then the provisions of subsection (3) below shall apply in relation to that vehicle.

Where in the case of any mechanically propelled vehicle it is shown to the satisfaction of the Secretary of State— the Secretary of State may exempt the vehicle from duty under this Act for a period of twelve months subject to specified conditions, being such conditions as the Secretary of State may from time to time think necessary for the protection of the revenue; but if at any time during those twelve months any of the conditions subject to which the exemption is granted is not complied with, the provisions of subsection (3) below shall apply in relation to the vehicle.

Where under subsection (1) or (2) above the provisions of this subsection are to apply in relation to a vehicle, the vehicle shall be deemed never to have been exempted from duty under the said subsection (1) or (2) and, without prejudice to the provisions of section 9 of this Act, unless, or except to the extent that, the Secretary of State sees fit to waive payment of the whole or part of the duty, duty shall be payable— other than any part of that period by reference to which there was calculated an amount ordered to be paid by the person in question in respect of the vehicle in pursuance of section 9(1) of this Act.

If an applicant for a vehicle licence satisfies the Secretary of State that the vehicle is intended to be used on public roads— then, with the consent of the Treasury, the Secretary of State may exempt the vehicle from the duty chargeable under this Act in respect of the use of the vehicle on roads; but if a vehicle so exempted is used on public roads otherwise than for the purpose or to the extent specified above, the vehicle shall cease to be exempted.

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use by or for the purposes of a person (“a disabled person”) suffering from a physical or mental defect or disability or by reason of its being kept for such use if— and for the purposes of this subsection a vehicle shall be deemed to be registered in the name of a disabled person in receipt of a disability living allowance by virtue of such entitlement or ofor a mobility supplement if it is registered in the name of an appointee or in the name of a person nominated for the purposes of this subsection by the disabled person or by an appointee].

A mechanically propelled vehicle shall not be chargeable with any duty under this Act by reason of its use for clearing snow from public roads by means of a snow plough or similar contrivance, whether forming part of the vehicle or not, or by reason of its being kept for such use or by reason of its use for the purpose of going to or from the place where it is to be used for clearing snow from public roads by those means.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

An order under subsection (2A) above may provide that it shall be deemed to have come into force on any date after 20th November 1983.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations under this Act may provide that, in such cases, subject to such conditions and for such period as may be prescribed, a mechanically propelled vehicle shall not be chargeable with any duty under this Act if it has been imported by —

A mechanically propelled vehicle shall not be chargeable with any duty under this Act at a time when it is used or kept on a road by a health service body, as defined in section 60(7) of the National Health Service and Community Care Act 1990 or a National Health Service trust established under Part I of that Act or the National Health Service (Scotland) Act 1978 or a health and social services body, as defined in Article 7(6) of the Health and Personal Social Services (Northern Ireland) Order 1991 or a Health and Social Services Trust established under that Order .

If any person uses or keeps on a public road any mechanically propelled vehicle for which a licence is not in force, not being a vehicle exempted from duty under this Act by virtue of any enactment (including any provision of this Act), he shall be liable to the greater of the following penalties, namely—

In any proceedings for an offence under this section it shall be a defence to prove that— For the purposes of paragraph (a) above an application for a further licence is made when the application is received by the Secretary of State.

For the purposes of this section— For the purposes of paragraph (b) above the offence shall, in the case of a conviction for a continuing offence, be taken to have been committed on the date or latest date to which the conviction relates.

Where a person convicted of an offence under section 8 of this Act is the person by whom the vehicle in respect of which the offence was committed was kept at the time it was committed, the court shall, in addition to any penalty which it may impose under that section, order him to pay an amount calculated in accordance with subsections (2) to (4) below.

The said amount shall, subject to subsection (3) below, be an amount equal to one three-hundred-and-sixty-fifth of the annual rate of duty appropriate to the vehicle in question for each day in the relevant period, and the relevant period shall be one ending with the date of the offence and beginning— Provided that, where the person convicted has been ordered to pay an amount under this section on the occasion of a previous conviction in respect of the same vehicle, and the offence then charged was committed after the date specified above for the beginning of the relevant period, that period shall begin instead with the day following that on which the former offence was committed.

Where the person convicted proves— the said amount shall be calculated as if that day were not comprised in the relevant period.

In relation to any day comprised in the relevant period, the reference in subsection (2) above to the annual rate of duty appropriate to the vehicle in question is a reference to the annual rate applicable to it on that day; and, except so far as it is proved to have fallen within some other description for the whole of any such day, a vehicle shall be taken for the purposes of this section to have belonged throughout the relevant period to that description of vehicle to which it belonged for the purposes of duty at the date of the offence or, if the prosecution so elect, the date when a vehicle licence for it was last issued.

Where an order has previously been made against a person under section 26A of this Act to pay an amount for a month or part of a month in the case of a vehicle, the amount which he is ordered to pay under this section in the case of the vehicle shall be calculated as if no part of that month were comprised in the relevant period.

Where, on a person’s conviction of an offence under section 8 of this Act, an order is made under Section 1C of the Powers of Criminal Courts Act 1973or the Probation Act (Northern Ireland) 1950placing him on probation or discharging him absolutely or conditionally, the foregoing provisions of this section shall apply as if the conviction were deemed to be a conviction for all purposes.

In the foregoing provisions of this section any reference to the expiry of a vehicle licence includes a reference to its surrender, and to its being treated as no longer in force for the purposes of section 8 of this Act by virtue of subsection (3)(a) of that section; and in the case of a conviction for a continuing offence, the offence shall be taken for the purposes of those provisions to have been committed on the date or latest date to which the conviction relates.

The foregoing provisions of this section shall have effect subject to the provisions (applying with the necessary modifications) of any enactment relating to the imposition of fines by magistrates’ courts, other than one conferring a discretion as to their amount; and any sum payable by virtue of an order under this section shall be treated as a fine, and the order as a conviction, for the purposes of Part III of the Magistrates’ Courts Act 1980 (including any enactment having effect as if contained in that Part) and of any other enactment relating to the recovery or application of sums ordered to be paid by magistrates’ courts.

In its application to Scotland, this section shall have effect as if for subsections (5) and (7) there were substituted the following subsections respectively:—

In its application to Northern Ireland, this section shall have effect as if for subsection (7) there were substituted the following subsection—

Subject to the provisions of this section and of section 11 of this Act, a person who for any period keeps a vehicle in respect of which duty under this Act has at any time become chargeable shall, whether or not it is still a mechanically propelled vehicle, be liable to pay duty under this Act in respect of the vehicle for that period.

Subject as aforesaid, a person shall not be liable by virtue of subsection (1) above to pay duty under this Act in respect of a vehicle—

A person shall not by virtue of subsection (2)(b) above be exempt from his liability for any period under subsection (1) above in respect of a vehicle if— and for the purposes of paragraph (a) above the consent there mentioned shall be presumed to have been given unless the contrary is shown, but any use or keeping of the vehicle in question as respects which the vehicle is exempt by virtue of any enactment for the time being in force from duty under this Act shall be disregarded.

Sums payable in pursuance of this section by way of duty in respect of a vehicle shall accrue due from day to day at one three-hundred-and-sixty-fifth of the annual rate of duty applicable to the vehicle on that day.

Without prejudice to any other mode of recovering sums payable by virtue of this section, where an application for a vehicle licence for twelve months or four months for a vehicle is made by a person by whom such sums are payable in respect of the vehicle and a vehicle licence other than a temporary licence is to be issued in pursuance of the application, the licence shall, if the Secretary of State so directs but subject to subsection (6) below, be made to have effect for a shorter period specified in the direction, being a period which is not less than thirty days and is such that the difference between the amount tendered in connection with the application and the amount chargeable upon the licence for the specified period does not exceed the aggregate amount of the sums aforesaid; and the amount so chargeable shall be equal to the number of days in the specified period multiplied by— and where a licence is made to have effect for a specified period in pursuance of this subsection the aggregate amount of the sums aforesaid shall be treated as reduced by the difference aforesaid.

A person to whom a licence is issued for a period specified in a direction under subsection (5) above may appeal to the county court, or in Scotland by way of summary application to the sheriff, on the ground that the Secretary of State was not authorised by that subsection to give the direction.

For the purposes of section 10 of this Act a vehicle in respect of which a vehicle licence has been issued and sums are payable by virtue of that section for any period shall, except so far as it is shown to have been a mechanically propelled vehicle of some other description during that period, be deemed to have belonged throughout that period to the description to which it belonged on the date when the last such licence was issued in respect of it.

When a vehicle in respect of which a notice has been given in pursuance of subsection (2)(c) of section 10 of this Act becomes a mechanically propelled vehicle, its keeper for the time being shall forthwith give to the Secretary of State a further notice revoking the first-mentioned notice; and where a person required to give such a further notice does not do so, then—

The Secretary of State may by regulations make such provision as he considers appropriate for the purposes of section 10(2)(b) or (c) of this Act or subsection (2) above including, without prejudice to the generality of the power conferred by this subsection, provision—

Every person applying for a vehicle licence shall make such a declaration and furnish such particulars with respect to the vehicle for which the licence is to be taken out or otherwise as may be prescribed.

Every vehicle licence shall be issued for the vehicle specified in the application for the licence and shall not entitle the person to whom it is issued to use or keep any other vehicle.

The Secretary of State shall not be required to issue any vehicle licence for which application is made unless he is satisfied—

Subject to the provisions of regulations under this Act, and without prejudice to section 8 thereof, any person who uses or keeps on a public road any mechanically propelled vehicle on which duty under this Act is chargeable without there being fixed to and exhibited on that vehicle in the prescribed manner a licence for, or in respect of the use of, that vehicle issued under this Act and for the time being in force shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

In any proceedings for an offence under subsection (4) above it shall be a defence to prove that— For the purposes of paragraph (a) above an application for a further licence is made when the application is received by the Secretary of State.

Regulations under this Act may provide for the issue of new licences in the place of licences which are or may be lost, stolen, destroyed or damaged, and for the fee to be paid on the issue of a new licence.

Any vehicle licence may be transferred in the prescribed manner.

Where an application is made for a vehicle licence for any period . . . , the Secretary of State may, if he thinks fit, instead of issuing forthwith a vehicle licence for that period—

Nothing in this section shall affect the amount of any duty payable in connection with an application for a vehicle licence.

Where an application is made for a vehicle licence for any period and a temporary licence is issued in pursuance of the application, subsection (3)(a) of section 8 of this Act shall not apply to the first-mentioned licence if on a transfer of the relevant vehicle during the currency of the temporary licence the temporary licence is delivered with the vehicle to the transferee.

Where an application for a vehicle licence is made to a body (other than a Northern Ireland department)authorised by the Secretary of State to act as his agent for the purpose of issuing licences, then, before the body issues a licence under subsection (1)(a) above, it may require the applicant to pay to it in connection with the issue a fee of £2 or such other sum as may be prescribed.

The Secretary of State may by regulations make such provision as he considers appropriate with respect to the allocation of temporary licences to motor dealers who apply for such allocations and appear to the Secretary of State suitable to receive them and with respect to the issue of the licences by motor dealers.

Without prejudice to the generality of subsection (1) above, regulations under this section may include provision—

Without prejudice to the generality of subsection (1) above, regulations under this section may also include provision for—

Any unissued licence allocated to a motor dealer in pursuance of section 14 of this Act may at any time be surrendered in the prescribed manner to the Secretary of State by the dealer or by any person to whom the licence has been transferred under regulations made in pursuance of subsection (2)(f) of that section.

A motor dealer and any other person having the custody of any unissued licence allocated to the dealer in pursuance of section 14 of this Act shall, if required to do so by the Secretary of State and subject to section 25(2) of this Act, forthwith surrender any such licence to the Secretary of State in such manner as the Secretary of State may direct; and a person who knowingly fails to comply with a requirement made by the Secretary of State under this subsection shall be liable on summary conviction to a fine of level 3 on the standard scale.

On the surrender of a licence in pursuance of this section the dealer or other person in question shall be entitled to be paid by the Secretary of State the amount paid by the dealer in respect of the licence under regulations made in pursuance of section 14(2)(d) of this Act.

Where a licence is issued by a motor dealer in contravention of regulations made in pursuance of section 14(3)(e) of this Act, the dealer shall be liable to pay to the Secretary of State a sum equal to the amount (if any) by which the amount paid by the dealer as mentioned in subsection (3) above is exceeded by the amount which would have been so paid if the allocation of the licence to the dealer had taken place at the time when the licence was issued.

Regulations shall be made under this section prescribing the conditions subject to which trade licences are to be issued and the purposes for which the holder of a trade licence may use a vehicle under the licence.

Subsection (1) above has effect in relation to an application made by a person who satisfies the Secretary of State that he intends to commence business as a motor trader or vehicle tester as it has effect in relation to an application made by a motor trader or vehicle tester.

The purposes which may be prescribed as those for which the holder of a trade licence may use a vehicle under the licence shall not include the conveyance of goods or burden of any description other than— and, for the purposes of this subsection, where a vehicle is so constructed that a trailer may by partial superimposition be attached to the vehicle in such a manner as to cause a substantial part of the weight of the trailer to be borne by the vehicle, the vehicle and the trailer shall be deemed to constitute a single vehicle.

Subject to subsections (4A) and (4B) below, a trade licence may be taken out— . . .

The rate of duty applicable to a trade licence taken out for a period of twelve months shall be the rate mentioned in subsection (5A)(a) below or, if the licence is to be used only for vehicles to which Schedule 1 to this Act relates, the rate mentioned in subsection (5A)(b) below; and the rate of duty applicable to a licence taken out for a period of six months shall be eleven twentieths of the rate applicable to the corresponding trade licence taken out for a period of twelve months, any fraction of 5p being treated as 5p if it exceeds 2·5p but otherwise being disregarded.

Nothing in this section shall operate to prevent a person entitled to take out a trade licence from holding two or more trade licences.

A trade licence taken out by a person who is not a motor trader or vehicle tester (having satisfied the Secretary of State as mentioned in subsection (1A) above) shall be for a period of six months only.

The Secretary of State may require that a trade licence taken out by a motor trader or vehicle tester who does not hold any existing trade licence shall be for a period of six months only.

The rates referred to in subsection (5) above are—

The holder of a licence (other than a licence for a tramcar)— Provided that no sum shall be payable under this subsection in a case where the relevant period is less than thirty days.

In this section “the relevant amount”, in relation to a surrendered licence, means one three-hundred-and-sixty-fifth of the annual rate by reference to which duty was charged upon the licence and “the relevant period”, in relation to a surrendered licence, means the period beginning with the day following that on which the licence is received by the Secretary of State in pursuance of paragraph (a) of subsection (1) above and ending with the day on which the licence would have expired by the effluxion of time. The Secretary of State may, for the purposes of this subsection, treat a surrendered licence delivered to him by post as received by him on the day on which it was posted.

If during the currency of a temporary licence issued in pursuance of an application for a vehicle licence for any period, the temporary licence is surrendered under this section, it shall be treated for the purposes of this section as issued for that period or, if the Secretary of State so directs but subject to subsection (4) below, for any other period specified in the direction being a period for which by virtue of section 10(5) of this Act a vehicle licence could be issued in pursuance of the application; and where a further vehicle licence issued in pursuance of the application is held by any person at the time of the surrender of the temporary licence or is received by him thereafter—

A person who in pursuance of this section is paid a sum which was calculated by reference to a period specified in a direction under subsection (3) above may appeal to the county court, or in Scotland by way of summary application to the sheriff, on the ground that the Secretary of State was not authorised by that subsection to give the direction.

Subject to the provisions of this section, where a vehicle licence has been taken out for a vehicle at any rate under this Act and the vehicle is at any time while the licence is in force used in an altered condition or in a manner or for a purpose which brings it within, or which if it was used solely in that condition or in that manner or for that purpose would bring it within, a description of vehicle to which a higher rate of duty is applicable under this Act, duty at that higher rate shall become chargeable in respect of the licence for the vehicle.

Where duty at a higher rate becomes chargeable under subsection (1) above in respect of any vehicle licence, the licence may be exchanged for a new vehicle licence, for the period beginning with the date on which the higher rate of duty becomes chargeable and expiring at the end of the period for which the original vehicle licence was issued, on payment of the appropriate proportion of the difference between—

For the purposes of subsection (2) above the appropriate proportion is the proportion which the number of days in the period beginning when the higher rate of duty becomes chargeable and ending with the end of the period for which the original licence was issued bears to the number of days in the whole of the last-mentioned period, that period being treated as 365 days in the case of a licence for twelve months and 120 days in the case of a licence for four months.

Where a vehicle licence has been taken out for a vehicle, and by reason of the vehicle being used as mentioned in subsection (1) above, a higher rate of duty becomes chargeable and duty at the higher rate was not paid before the vehicle was so used, the person so using the vehicle shall be liable to the greater of the following penalties, namely—

Where a vehicle licence has been taken out for a vehicle of a certain description, duty at a higher rate applicable to vehicles of some other description shall not become chargeable in respect of the vehicle by reason of the vehicle being used as mentioned in subsection (1) above, unless the vehicle as used while the said licence is in force satisfies all the conditions which must be satisfied in order to bring the vehicle for the purposes of the charge of duty under this Act into the said other description of vehicles.

Where duty has been paid in respect of a vehicle at a rate applicable under Schedule 4 to this Act, then, so long as the vehicle is to a substantial extent being used for the conveyance of goods or burden belonging to a particular person (whether the person keeping the vehicle or not), duty at a higher rate shall not become chargeable in respect of the vehicle by reason only that it is used for the conveyance without charge in the course of their employment of employees of the person aforesaid.

Where duty has been paid in respect of a vehicle at a rate applicable to farmers’ goods vehicles under Schedule 4 to this Act, duty at a higher rate shall not become chargeable in respect of the vehicle by reason only that, on an occasion when the vehicle is being used by the person in whose name it is registered under this Act for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, it is also used for the conveyance for some other person engaged in agriculture of the produce of, or of articles required for the purposes of, the agricultural land occupied by that other person, if it is shown—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In its application to Northern Ireland, this section shall have effect as if after subsection (7) there were inserted the following subsection— . . .

Where a person convicted of an offence under section 18 of this Act is the person by whom the vehicle in respect of which the offence was committed was kept at the time it was committed, the court shall, in addition to any penalty which it may impose under that section, order him to pay an amount (the “additional duty”) calculated in accordance with this section.

The additional duty shall, subject to subsections (7) and (8) below, be an amount equal to one three-hundred-and-sixty-fifth of the appropriate annual rate of duty for each day in the relevant period.

In this section “current licence” means the licence in relation to which the offence was committed.

In this section “appropriate annual rate of duty” means the difference between the rate of duty at which the current licence was taken out and—

In this section “relevant period” means the period ending with the day on which the offence was committed and beginning