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52. Vehicle excise duty (extension of old vehicles exemption from 1 April 2014)

Volume 578: debated on Tuesday 25 March 2014



(1) In Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1973” substitute “1974”.

(2) The amendment made by paragraph (1) comes into force on 1 April 2014.

(3) While a vehicle licence is in force in respect of a vehicle which is an exempt vehicle by virtue of paragraph (1)—

(a) nothing in that paragraph has the effect that a nil licence is required to be in force in respect of the vehicle, but

(b) for the purposes of section 33 of the Vehicle Excise and Registration Act 1994 the vehicle is to be treated as one in respect of which vehicle excise duty is chargeable.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.