Finance Bill - continued        House of Commons
PART I, WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22 PER CENT. - continued

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Vehicle excise duty
Threshold for reduced general rate.     20. - (1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (rate of duty applicable where no other rate specified), in sub-paragraphs (2) and (2A) for "1,100 cubic centimetres" (the reduced rate threshold) substitute "1,200 cubic centimetres".
 
  This amendment applies to licences issued on or after 1st March 2001.
 
      (2) Refunds shall be made by the Secretary of State, in accordance with the following provisions of this section, in respect of any vehicle having an engine with a cylinder capacity exceeding 1,100 cubic centimetres, but not exceeding 1,200 cubic centimetres, in respect of which a vehicle licence is in force on 28th February 2001.
 
      (3) A refund shall be made in respect of-
 
 
    (a) any licence in force on 28th February 2001;
 
    (b) if there is a 6 month licence in force on that date, any preceding licence that-
 
      (i) was in force in respect of the vehicle for any part of the period beginning with 1st March 2000 and ending with 28th February 2001, and
 
      (ii) did not expire as a result of surrender.
      (4) The amount of the refund is-
 
 
    (a) in the case of a licence in force on 28th February 2001-
 
      (i) £55 for a 12 month licence, and
 
      (ii) £27.50 for a 6 month licence;
 
    (b) in the case of a licence that has ceased to be in force before that date, £27.50.
      (5) The person entitled to the refund is-
 
 
    (a) in the case of a licence in force on 28th February 2001, the person then registered as the keeper of the vehicle;
 
    (b) in the case of a licence that has ceased to be in force before that date, the person who was so registered when the licence was issued.
      (6) A refund shall only be made if an application is made for it in such form, and containing such particulars and supported by such documents, as the Secretary of State may require.
 
      (7) The Secretary of State shall give notice in writing to any person appearing to him to be entitled to a refund-
 
 
    (a) informing him that he appears to be entitled to a refund,
 
    (b) enclosing an application form, and
 
    (c) specifying the particulars and supporting documents to be provided.
      (8) An application for, or the making of, a refund under this section does not affect the validity of any licence in force on 28th February 2001; but for the purposes of section 19 of the Vehicle Excise and Registration Act 1994 (surrender of licences) as it applies to the surrender of such a licence on or after 1st March 2001, the annual rate of duty chargeable on the licence shall be taken to be that applicable by virtue of subsection (1) above to a licence issued on or after that date.
 
      (9) Section 45 of that Act (offence of false or misleading declaration) applies to a declaration in connection with an application for a refund under this section as it applies to a declaration in connection with an application for a vehicle licence.
 
Increase in general rate.     21. - (1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (rate of duty applicable where no other rate specified)-
 
 
    (a) in sub-paragraph (2) (the standard rate), for "£155" substitute "£160"; and
 
    (b) in sub-paragraph (2A) (the reduced rate), for "£100" substitute "£105".
      (2) This section applies to licences issued on or after 1st March 2001.
 
Rates of duty for new cars and vans.     22. Schedule 3 to this Act has effect with respect to vehicle excise duty on light passenger vehicles and light goods vehicles first registered on or after 1st March 2001.
 
Enforcement provisions for graduated rates.     23. Schedule 4 to this Act has effect with respect to vehicle licences for vehicles in respect of which vehicle excise duty is chargeable at different rates.
 
Rates of duty for goods vehicles.     24. - (1) Schedule 5 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) has effect.
 
      (2) The provisions of that Schedule apply in relation to licences issued after 21st March 2000.
 
 
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