Vehicle Excise and Registration Act 1994

Valid from 24/07/2002

[F117A Supplement payable on late renewal of vehicle licenceU.K.

(1)Regulations may make provision for a supplement of a prescribed amount to be payable in prescribed cases where—

(a)a vehicle licence taken out for a vehicle expires, and

(b)no vehicle licence is issued for the vehicle—

(i)before the end of such period beginning with the expiry of the expired licence as may be prescribed, and

(ii)for a period beginning with that expiry.

(2)A supplement under this section—

(a)shall be payable by such person, or jointly and severally by such persons, as may be prescribed;

(b)shall become payable at such time as may be prescribed;

(c)may be of an amount that varies according to the length of the period between—

(i)the expiry of the licence by reason of whose non-renewal the supplement becomes payable, and

(ii)the time at which the supplement is paid or that licence is renewed.

(3)A supplement under this section that has become payable—

(a)is in addition to any vehicle excise duty charged in respect of the vehicle concerned;

(b)does not cease to be payable by reason of a vehicle licence being taken out for the vehicle after the supplement has become payable;

(c)may, without prejudice to section 6 or 7B(2) and (3) or any other provision of this Act, be recovered as a debt due to the Crown.

(4)In this section—

(a)references to the expiry of a vehicle licence include a reference to—

(i)its surrender, and

(ii)its being treated as no longer in force for the purposes of subsection (2) of section 31A by subsection (4) of that section;

(b)“prescribed” means prescribed by, or determined in accordance with, regulations;

(c)“regulations” means regulations made by the Secretary of State with the consent of the Treasury.

(5)No regulations to which subsection (6) applies shall be made under this section unless a draft of the regulations has been laid before, and approved by a resolution of, each House of Parliament.

(6)This subsection applies to regulations under this section that—

(a)provide for a supplement to be payable in a case where one would not otherwise be payable,

(b)increase the amount of a supplement,

(c)provide for a supplement to become payable earlier than it would otherwise be payable, or

(d)provide for a supplement to be payable by a person by whom the supplement would not otherwise be payable.]

Valid from 24/07/2002

[F117B Late-renewal supplements: further provisionsU.K.

(1)The Secretary of State may by regulations make provision for notifying the person in whose name a vehicle is registered under this Act about—

(a)any supplement under section 7A that may or has become payable on non-renewal of a vehicle licence for the vehicle;

(b)when failure to renew a vehicle licence may result in the person being guilty of an offence under section 31A.

(2)The Secretary of State may by regulations make provision—

(a)for assessing an amount of supplement due under section 7A from any person and for notifying that amount to that person or any person acting in a representative capacity in relation to that person;

(b)for an amount assessed and notified under such regulations to be deemed to be an amount of vehicle excise duty due from the person assessed and recoverable accordingly;

(c)for review of decisions under such regulations and for appeals with respect to such decisions or decisions on such reviews.

(3)Regulations under subsection (2) may, in particular, make provision that, subject to any modifications that the Secretary of State considers appropriate, corresponds or is similar to—

(a)any provision made by sections 12A and 12B of the Finance Act 1994 (assessments related to excise duty matters), or

(b)any provision made by sections 14 to 16 of that Act (customs and excise reviews and appeals).

(4)Sums received by way of supplements under section 7A shall be paid into the Consolidated Fund.]

Valid from 19/07/2006

[F127CRecovery of section 7A supplements: ScotlandS

(1)The Secretary of State may by regulations provide for the recovery of supplement that has become payable under section 7A by diligence authorised by summary warrant.

(2)Regulations under subsection (1) may, in particular, provide—

(a)for such summary warrants—

(i)to be granted by the sheriff on the application of the Secretary of State; and

(ii)to authorise any of the diligences mentioned in subsection (3);

(b)for such applications to be accompanied by a certificate mentioned in subsection (4); and

(c)for the fees and outlays of sheriff officers incurred in executing such summary warrants to be chargeable against the debtor.

(3)The diligences referred to in subsection (2)(a)(ii) are—

(a)an attachment;

(b)an earnings arrestment;

(c)an arrestment and action of furthcoming or sale.

(4)The certificate referred to in subsection (2)(b) is a certificate by the Secretary of State —

(a)stating that none of the persons specified in the application has paid the supplement due;

(b)stating that payment of the amount due from each such person has been demanded from him;

(c)stating whether in response to that demand any such person disputes liability to pay; and

(d)specifying the amount due from and unpaid by each such person.

(5)No fee shall be chargeable by the sheriff officer against the debtor for—

(a)collecting; or

(b)accounting to the Secretary of State for,

sums paid to him by the debtor in respect of the amount owing.

(6)No summary warrant for recovery of supplement payable under section 7A may be granted against a person if—

(a)he disputes liability to pay; or

(b)an action for payment to recover such supplement from him has already been raised.

(7)Failure to respond to a demand to pay shall not be taken to mean liability to pay is disputed.

(8)An action for payment to recover supplement payable under section 7A may be raised against a person notwithstanding that a summary warrant has already been granted for recovery of such supplement from him but only if none of the diligences mentioned in subsection (3) has been executed against him.

(9)Where such an action is raised, the summary warrant shall cease to have effect in relation to such person.

(10)This section extends to Scotland only.]