(1) The next following paragraph shall apply to a vehicle brought temporarily into United Kingdom by a person resident outside the United Kingdom if the person bringing that vehicle into United Kingdom —
(a) satisfies a registration authority that he is resident outside the United Kingdom and that the vehicle is only temporarily in United Kingdom , and
(b) complies with any regulations made under paragraph (4) of this Article.
(2) A vehicle to which this paragraph applies, and to which the temporary importation arrangements referred to in the Council Regulation on temporary importation from third countries do not apply and which would, but for this Order, be chargeable with excise duty under the Excise Act, shall be exempt from any duty of excise under that Act to the following extent:—
(a) in the case of a vehicle to which paragraph (2A) or (2B) applies, the vehicle shall be exempt from excise duty for a period, continuous or otherwise, of not more than six months in any period of twelve consecutive months;
(aa) in the case of a vehicle to which paragraph (2C) or (2D) applies, the vehicle shall be exempt from excise duty for as long as the criteria in paragraph (2C) or (2D) are met;
(b) in a case of a vehicle being used for or in connection with—
(i) international carriage or a cabotage operation within the scope of either the Road Transport (International Passenger Services) Regulations 2018 or the Regulation of the European Parliament and of the Council on common rules for access to the international market for coach and bus services or the Regulation of the European Parliament and of the Council on common rules for access to the international road haulage market, or
(ii) a type of carriage which is exempt from any Community authorisation and from any carriage authorisation under the Directive of the European Parliament and of the Council on the establishment of common rules for certain types of carriage of goods by road,
the vehicle shall be exempt from excise duty if and so long as the vehicle is being used in accordance with whichever of those instruments is applicable to the use of the vehicle;
(c) in a case of a vehicle being used for or in connection with a cabotage operation in Great Britain that is not exempt from excise duty under sub-paragraph (b), the vehicle shall be exempt from excise duty if and so long as—
(i) that cabotage operation consists of national carriage for hire or reward by a haulier who is a holder of a Community licence and whose driver, if a national of a country which is not a member State, holds a driver attestation;
(ii) the vehicle is being used only for or in connection with the carriage of vehicles which are—
(aa) designed and constructed primarily for the carriage of passengers and their luggage, which have no more than eight seats in addition to the driver's seat, and have no space for standing passengers, or
(bb) designed and constructed primarily for the carriage of goods and have a maximum authorised mass not exceeding 3.5 tonnes; and
(iii) the vehicle is being used at any time during a period beginning with—
(aa) 22nd February and ending with 31st March; or
(bb) 25th August and ending with 30th September.
(e) in a case of a vehicle being used for or in connection with operation in Great Britain that is not exempt from excise duty under sub-paragraph (b), (c) or (d), the vehicle shall be exempt from excise duty so long as—
(i) that operation consists of national carriage for hire or reward by a haulier who is a holder of a Community licence or an authorisation issued by the relevant authority in the country of establishment and whose driver, if a national of a country which is not a member State, holds a driver attestation;
(ii) the vehicle has been specifically designed or substantially modified to carry goods set out in subparagraph (iii);
(iii) the goods being carried are property, equipment or animals being carried to or from theatrical, musical, film or circus performances or sporting events, exhibitions or fairs, or to or from the making of radio or television broadcasts or films;” and”
(iv) the goods being carried are loaded or unloaded or reloaded within Great Britain in an unaltered state.
(2A) This paragraph applies to a private vehicle where—
(a) the person bringing the vehicle into the United Kingdom—
(i) has their normal residence in a member State, and
(ii) employs the vehicle in the United Kingdom for their private use, and
(b) the vehicle is not disposed of, or hired out, in the United Kingdom, or lent to a resident of the United Kingdom, provided that—
(i) a vehicle belonging to a car hire firm having its head office in a member State may be re-hired to a non-resident of the United Kingdom with a view to being re-exported, if the vehicle is in the United Kingdom as a result of a hire contract which ended in the United Kingdom, and
(ii) such a vehicle may be returned by an employee of the car hire firm to the member State from where it was originally hired, even if the employee is resident in the United Kingdom.
(2B) This paragraph applies to a private vehicle where—
(a) the person bringing the vehicle into the United Kingdom—
(i) has their normal residence in a member State,
(ii) employs the vehicle in the United Kingdom for business use, and
(iii) does not use the vehicle in the United Kingdom in order to carry passengers for hire or material reward of any kind, or for the industrial and or commercial transport of goods, whether for reward or not,
(b) the vehicle is not disposed of, hired out or lent in the United Kingdom, and
(c) the vehicle has been acquired or imported in accordance with the general conditions of taxation in force on the domestic market of the member State of normal residence of the vehicle user and is not subject by reason of its exportation to the United Kingdom to any exemption from or refund of turnover tax, excise duty or any other consumption tax and—
(i) subject to paragraph (ii), this sub-paragraph shall be presumed to be satisfied if the vehicle bears a standard registration plate of the member State of registration, other than any type of temporary plate;
(ii) where the vehicle is registered in a member State where the issue of a standard registration plate is not conditional upon compliance with the general conditions of taxation in force on the domestic market, the person bringing the vehicle into the United Kingdom produces appropriate evidence as proof of payment of consumption taxes.
(2C) This paragraph applies to a private vehicle where—
(a) paragraph (2B), other than sub-paragraph (a)(ii), applies,
(b) the vehicle is registered in the member State of normal residence of the person bringing it into the United Kingdom, and
(c) that person uses it regularly for the journey from their residence to their place of work in an undertaking in the United Kingdom and vice versa.
(2D) This paragraph applies to a private vehicle where—
(a) paragraph (2B), other than sub-paragraph (a)(ii), applies,
(b) the vehicle is registered in the member State of normal residence of the person bringing it into the United Kingdom,
(c) that person is a student and is the user of the vehicle, and
(d) that person resides in the United Kingdom for the sole purpose of pursuing their studies.
(3) A vehicle registered in the Isle of Man and brought temporarily into United Kingdom by a person resident outside the United Kingdom shall be exempt from any duty of excise under the Excise Act for a period not exceeding one year from the date of importation, if the person bringing that vehicle into United Kingdom —
(a) satisfies a registration authority that he is resident outside the United Kingdom and that the vehicle is only temporarily in United Kingdom , and
(b) complies with any regulations made under paragraph (4) of this Article.
(4) The Secretary of State may by regulations provide—
(a) for the furnishing to a registration authority by a person who imports a vehicle to which either of the two last preceding paragraphs applies of such particulars as may be prescribed, and
(b) for the recording by a registration authority of any particulars which the Secretary of State may by the regulations direct to be recorded, and for the manner of such recording, and for the making of any such particulars available for use by such persons as may be specified in the regulations on payment, in such cases as may be so specified, of such fee as may be prescribed, and
(c) for the production to a registration authority of prescribed documents, and
(d) for the registration of vehicles which by virtue of this Article are exempt from excise duty and for the assignment of registration marks to, and for the issue of registration cards for, such vehicles.
(5) The following provisions of the Excise Act, that is to say:—
(a) paragraphs (d) and (e) of section 23(1) as substituted by virtue of section 39(1) of, and paragraph 20 of Part I of Schedule 7 to, the Excise Act (which enable the Secretary of State to make regulations as respects registration books for vehicles in respect of which excise licences are issued), and
(b) paragraph (f) of the said section 23(1) (which enables the Secretary of State to make regulations as to the display on a vehicle of the registration mark assigned to it), and
(c) section 26(1) (which relates to forgery of licences, registration marks or registration documents),
shall apply in relation to a registration card issued, or a registration mark assigned, in pursuance of this Article as they apply in relation to a registration book or registration document issued, or a registration mark assigned, under the Excise Act.
(6) If regulations under this Article provide for the assignment of a registration mark on production of some document relating to a vehicle which is exempt from excise duty by virtue of this Article, then paragraph (d) of the said section 23(1) shall apply in relation to that document so as to authorise the Secretary of State to make regulations under that section requiring the production of that document for inspection by persons of classes prescribed by regulations made under that section.
(7) Paragraphs (d) and (f) of the said section 23(1), and section 26(1) of the Excise Act shall, in United Kingdom , apply in like manner in relation to a registration card issued, or a registration mark assigned, in pursuance of provisions corresponding to paragraph (4) of this Article in Northern Ireland.
(8) In relation to a motor vehicle brought temporarily into United Kingdom by a person resident outside the United Kingdom, references in section 19 of the Excise Act and in the said section 23(1) thereof to registration marks shall, where appropriate, include references to nationality signs.
(9) In this Article—
“the Directive of the European Parliament and of the Council on the establishment of common rules for certain types of carriage of goods by road” means Directive 2006/94 of the European Parliament and of the Council of 12th December 2006 on the establishment of common rules for certain types of carriage of goods by road;
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“the Council Regulation on temporary importation from third countries” means Council Regulation (EEC) No. 1855/89 of 14th June 1989 on the temporary importation of means of transport;
“ the Regulation of the European Parliament and of the Council on common rules for access to the international market for coach and bus services ” means Regulation (EC) No. 1073/2009 of 21 October 2009 of the European Parliament and of the Council on common rules for access to the international market for coach and bus services and amending Regulation (EC) No. 561/2006 ; and
“ the Regulation of the European Parliament and of the Council on common rules for access to the international road haulage market ” means Regulation (EC) No.1072/2009 of 21 October 2009 of the European Parliament and of the Council on common rules for access to the international road haulage market.
“business use” of a means of transport means the use of it in the direct exercise of an activity carried out for consideration or financial gain;
“ commercial vehicle ” means any road vehicle which, by its design or equipment, is suitable for and intended for transporting, whether for payment or not—
more than nine persons, including the driver, or
goods,
as well as any road vehicle for special use other than transport as such;
“ the Excise Act ” means the Vehicle Excise and Registration Act 1994 ;
“ the date of importation ”, in relation to a vehicle, means the date on which that vehicle was last brought into the United Kingdom;
“Community licence” and “driver attestation” have the same meanings as in the Regulation of the European Parliament and of the Council on common rules for access to the international road haulage market;
“ normal residence ” means—
the place where a person usually lives for a least 185 days in each calendar year because of personal and occupational ties,
in the case of a person with no occupational ties, the place where a person usually lives for a least 185 days in each calendar year because of personal ties which show close links between that person and that place, or
where a person's occupational ties are in a different place from their personal ties and who as a consequence lives in turn in different places in the United Kingdom and in a member State, or in two or more member States, the place of their personal ties provided they return there regularly, but—
the criterion of returning regularly need not be met if they live in the United Kingdom, or in a member State, in order to carry out a task of a definite duration, and
attendance at a University or school shall not imply transfer of normal residence;
“ private use ” means any use other than business use;
“ private vehicle ” means any road vehicle, including its trailer, if any, other than a commercial vehicle;
“ registration authority ” means the Automobile Association, the Royal Automobile Club, the Royal Scottish Automobile Club, or the Secretary of State;
and references to registration marks shall, where appropriate, include references to nationality signs.
(10) Nothing in regulations made or deemed to have been made under this Order shall apply to any person bringing a motor vehicle into Northern Ireland from the Republic of Ireland who complies with the provisions of the Motor Car (Irish Circulation) (Northern Ireland) Regulations 1925.