The Vehicle Licences (Duration of First Licences and Rate of Duty) Order 1986

• Citation: S.I. 1986/1428
• Sections: 4

Section 1 Citation and commencement

This Order may be cited as the Vehicle Licences (Duration of First Licences and Rate of Duty) Order 1986 and shall come into operation on 1st October 1986.

Section 2 Application of Order

(1) Subject to paragraph (2) of this article, this Order applies to any vehicle in respect of which duty is chargeable under the Vehicles (Excise) Act 1971 when a licence for that vehicle is first issued under that Act.

(2) This Order does not apply to—

(a) any such vehicle as is mentioned in paragraph (1) of this article in respect of which a temporary licence is issued in pursuance of section 13 of the Act of 1971 ; or

(b) any such vehicle as aforesaid which is brought into Great Britain from Northern Ireland after having been registered under the Vehicles (Excise) Act (Northern Ireland) 1972.

Section 3 Commencement and duration of licences

(1) Vehicle Licences (other than licences for one calendar year) in respect of vehicles to which this Order applies may be taken out—

(a) in the case of any vehicle licence (other than a temporary licence), for any period consisting in the aggregate of 12 months commencing with the relevant month and the appropriate number of days; or

(b) in the case of any vehicle the annual rate of duty applicable to which exceeds £35, for any period consisting in the aggregate of 6 months commencing with the relevant month and the appropriate number of days.

(2) In paragraph (1) of this article, “ the relevant month ” means the month immediately following the month in which the vehicle licence first has effect .

(3) The appropriate number of days for the purposes of paragraph (1) of this article is the number of days between the tenth or seventeenth or twenty-fourth day (as appropriate) of the month in which the vehicle licence first has effect and the last day of that month (inclusive of both those days).

Section 4 Rate of Duty

The duty payable on a vehicle licence taken out pursuant to this Order shall consist of the aggregate of—

(a) an amount ascertained in accordance with regulation 4 of the Vehicle Licences (Duration and Rate of Duty) Order 1980; and

(b) a further amount ascertained by reference to the Table in the Schedule to this Order.