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DEPARTMENT
OF THE ENVIRONMENT, TRANSPORT AND THE REGIONS
RESOLUTION
11
CLAUSE 8:
VEHICLE EXCISE DUTY (GENERAL RATE)
SUMMARY
1.
This clause increases the engine size below which the lower rate of
vehicle excise duty is paid for cars registered before 1 March 2001
and other vehicles paying the general rate from 1200cc to 1549cc.
The change will take effect on 1 July 2001, and will be backdated
to November 2000; it provides that rebates will be paid against licences
taken out for vehicles between 1200cc and 1549cc during the period
between 1 November 2000 and 30 July 2001. The rebates will be £55
for 12-month licences and £27.50 for six-month licences.
DETAILS OF THE CLAUSE
2.
Subsection (1) provides that the engine size below which the
lower general rate applies shall be amended from 1200cc to 1549cc,
and that this change shall come into effect on 1 July 2001.
3.
Subsection (2) provides that the Secretary of State shall pay
refunds against licences taken out between 1 November 2000 and 30
June 2001 which have not been surrendered during that period, provided
that the rate of duty paid on those licences would have been lower
if paragraph 8(1) had been in force.
4.
Subsection (3) specifies the amount to be paid in refunds -
£55 in the case of 12-month licences and £27.50 in the case of six-month
licences.
5.
Subsection (4) specifies which vehicle keepers will be entitled
to a refund, namely the keeper of the vehicle for a licence in force
on 30 June 2001 or, where a licence has expired, the keeper of the
vehicle at the time of expiry.
6.
Subsection (5) defines the term "keeper" for the
purposes of clause 8(4), providing that this shall be the registered
keeper on the date in question or the new keeper where the Secretary
of State has received notification of a change of keepership.
7.
Subsection (6) provides that refunds will only be made once
keepers have furnished such information as the Secretary of State
may require.
8.
Subsection (7) requires the Secretary of State to notify
in writing all those who appear to be eligible for a refund, providing
them with an application form and specifying the information which
they must provide in order to receive a refund.
9.
Subsection (8) specifies that the validity of an existing licence
is not affected by the application for a refund.
10.
Subsection (9) provides that where the holder of a licence
against which a refund has been paid surrenders it, the refund payable
on surrender shall be calculated against the new rate rather than
the rate paid when the licence was taken out.
11.
Subsection (10) provides that offences in relation to false
declarations when applying for a vehicle licence shall also apply
to applications for refunds under this clause.
12.
Subsection (11) provides that the references to a vehicle keeper
in this clause will be read as applying to the owner in Northern Ireland.
13.
Subsection (12) states that the clause will come into effect
on 1 July 2001.
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