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DEPARTMENT OF ENVIRONMENT,
TRANSPORT AND THE REGIONS
CLAUSE 13: EXEMPTION
FROM VEHICLE EXCISE DUTY FOR SPECIAL CONCESSIONARY AND ELECTRIC VEHICLES
SUMMARY
1. This
clause and schedule provide for Special Concessionary and electric
vehicles to be exempted from VED. The vehicles included are tractors,
agricultural engines, light agricultural vehicles, mowing machines,
snow ploughs, gritters, steam and electrically propelled vehicles.
Provision is also given for a rebate of duty to be paid to all eligible
keepers.
DETAILS
OF THE CLAUSE
2.
Subsection 1 specifies the vehicles that will become exempt
from VED. It also repeats existing definitions set out currently in
Schedule 1 to the Vehicle Excise and Registration Act (VERA) 1994.
3.
Subsection 2 removes references to electrically propelled vehicles
from Part II of Schedule 1 of the Act.
4.
Subsection 3 omits Part IVA of Schedule 1 from the Act.
5.
Subsection 4 makes provision for all relevant vehicles to become
exempt from VED from 1 April 2001.
6.
Subsections 5 and 6 make provision for a licence in force on
1 April 2001 to be regarded as a nil licence.
7.
Subsection 7 allows for a refund of duty to be paid from 1
March 2001 provided the licence is not surrendered prior to 1 April
2001.
8.
Subsection 8 sets out the amount of refund payable as one-twelfth
of the annual duty payable for each complete month remaining, backdated
to March 2001.
9.
Subsection 9 provides for the rebate to be paid to the person
registered as keeping the vehicle on 30 April 2001.
10.
Subsection 10 removes the provisions set out in sections 10(2)
and 19 of the Act. Where a refund has been paid, the keeper will not
be entitled to a further refund in the event that the licence is subsequently
surrendered.
11.
Subsection 11 makes specific provision for the definition of
vehicle keeper as it applies in Northern Ireland, where there is separate
secondary legislation.
12.
Subsection 12 defines a ‘relevant vehicle’ as one of those
listed in sub section 1.
13.
Subsection 13 deals with consequential provisions, in the Finance
Act 1996, following the repeal of Part IVA of VERA.
14.
Subsection 14 makes the provisions of this clause effective
from 1 April 2001.
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