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UK Vehicle Excise and Registration Act 1994: Vehicle Tax, Registration and Unlicensed-Vehicle Offences

The Vehicle Excise and Registration Act 1994 (c. 22) governs vehicle excise duty (vehicle tax) and the registration of vehicles in the UK, administered by…

What UK Vehicle Excise and Registration Act 1994: Vehicle Tax, Registration and Unlicensed-Vehicle Offences requires

The Vehicle Excise and Registration Act 1994 (c. 22) governs vehicle excise duty (vehicle tax) and the registration of vehicles in the UK, administered by the DVLA. Section 1 charges vehicle excise duty in respect of mechanically propelled vehicles used or kept on a public road and requires a licence (vehicle tax) to be taken out, and section 2 provides for annual rates of duty determined under Schedule 1. Section 5 and Schedule 2 set out exempt vehicles. Enforcement of the duty is through offences: section 29 makes it an offence to use or keep an unlicensed vehicle on a public road, section 30 imposes additional liability on the keeper of an unlicensed vehicle, section 31 defines the relevant period, and section 31A creates the continuous-registration offence committed by the registered keeper where a vehicle is unlicensed (subject to the exceptions in section 31B and the penalties in section 31C). Part II governs registration: section 21 requires the registration of vehicles, section 22 provides for registration regulations, and section 23 governs registration marks (number plates). Sections 44 and 45 create offences of forgery and fraud and of making false or misleading declarations or providing false information in connection with licences, registration and marks. The Act underpins the DVLA's vehicle register and the tax-and-register enforcement regime, including back duty recovery and additional liabilities for keepers of unlicensed vehicles.

Pillar: Automotive & Mobility · Authority: UK Parliament / Driver and Vehicle Licensing Agency (DVLA) · Version: 1.0.0 · Last updated:

Primary source: https://www.legislation.gov.uk/ukpga/1994/22/contents

SHA-256 integrity: bfbd688e8f541d02933c58e723b4fa22d54f0186c6e03588c4c8398a2fc39134

Primary Citations — 8 traced to source

  • Vehicle Excise and Registration Act 1994 (c. 22), Sections 1-2 - charge to vehicle excise duty, the requirement for a licence, and annual rates of duty under Schedule 1.
  • Vehicle Excise and Registration Act 1994, Section 5 and Schedule 2 - exempt vehicles.

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