Citation and commencement

1

These Regulations may be cited as the Vehicle Excise Duty (Immobilisation, Removal and Disposal of Vehicles) (Amendment) Regulations 2001 and shall come into force on 9th April 2001.

NOTES
Initial Commencement
Specified date

Specified date: 9 April 2001: see above.

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Amendment of Vehicle Excise Duty (Immobilisation, Removal and Disposal) Regulations 1997

2

Amendment of Vehicle Excise Duty (Immobilisation, Removal and Disposal) Regulations 19972

The Vehicle Excise Duty (Immobilisation, Removal and Disposal) Regulations 1997 shall be amended in accordance with the following regulations.

NOTES
Initial Commencement
Specified date

Specified date: 9 April 2001: see reg 1.

Customs & Excise Duties93 Excise Duties93 Tax Law93

3

3

(1)    In Schedule 1, Table 1 shall be amended as follows.

(2)    In relation to each item identified in columns (1) and (2) of the following Table, there shall be substituted for the amount specified in column (3) of that Table the amount specified in column (4) thereof.

TABLE

(1)(2)(3)(4)
ItemMatter for which charge may be madeExisting amountSubstituted amount
1Release of vehicle from immobilisation device£68£80
2Removal of a motorcycle, possession taken within the first 24 hours after such removal£68£80
3Removal of vehicle, including a motorcycle where item 2 does not apply£135£160
4Storage of vehicle—for each period of 24 hours or part thereof£12£15
NOTES
Initial Commencement
Specified date

Specified date: 9 April 2001: see reg 1.

4

4

In Schedule 1, for Table II shall be substituted the following Table.

Table II

(1)(2)(3)
ItemProvision of Schedule 1 to the 1994 ActAmount of Charge
1Part I (general)£120
Part 1A (light passenger vehicles: graduated rates of duty)
Part 1B (light goods vehicles)
Part II (motorcycles)
Part IV (special vehicles)
Part IVA (special concessionary vehicles)
Part VIII paragraph 9(2)(a) (showman's goods vehicle), (2)(b) (island goods vehicle) and (2)(c) (goods vehicle used for driver training)
2Part III (buses)£300
Part V (recovery vehicles)
Part VII (haulage vehicles)
Part VIII (goods vehicles) in so far as it relates to vehicles for which a charge is not prescribed in item 1 and which do not exceed 12,000 kg
3Part VI (vehicles used for exceptional loads)£600”
Part VIII (goods vehicles) in so far as it relates to vehicles for which a charge is not prescribed in items 1 and 2
NOTES
Initial Commencement
Specified date

Specified date: 9 April 2001: see reg 1.

Signature

Signed by the authority of the Secretary of State

Larry Whitty

Parliamentary Under Secretary of State,

Department of the Environment, Transport and the Regions

13th March 2001

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations amend the Vehicle Excise Duty (Immobilisation, Removal and Disposal of Vehicles) Regulations 1997 to increase the amounts of charges specified in Table I of Schedule 1 to those Regulations, and to substitute a new Table II in Schedule I both to increase the charges specified therein and to incorporate the two new classifications of appearing in Parts IA and IB of Schedule 1 to the 1994 Act, which were introduced by the Finance Act 2000.

Regulation 3 provides for increases in the prescribed charges for the release, removal and storage of vehicles specified in Table 1 to the 1997 Regulations.

Regulation 4 substitutes a new Table II specifying the new prescribed charges for surety payments in respect of vehicles.

The existing prescribed charges have been in place since 3rd November 1997. The following table shows that where the existing charge is that shown in column (1), the new charge will be that shown in column (2). The percentage increase is shown in column (3).

(1)(2)(3)
Existing ChargeNew ChargePercentage Increase
68.0080.0018%
£135.00£160.0019%
£12.00 per day£15.00 per day25%
£100.00£120.0020%
£250.00£300.0020%
£500.00£600.0020%

The charge payable for the disposal of a vehicle remains unchanged.

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