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Legislation
Finance Act 2014

Crossheading Vehicle excise duty

  • Section 81 VED rates for light passenger vehicles, light goods vehicles, motorcycles etc
  • Section 82 VED rates: rigid goods vehicle with trailers
  • Section 83 VED rates: use for exceptional loads, rigid goods vehicles and tractive units
  • Section 84 VED: extension of old vehicles exemption from 1 April 2014
  • Section 85 VED: extension of old vehicles exemption from 1 April 2015
  • Section 86 Abolition of reduced VED rates for meeting reduced pollution requirements
  • Section 87 Six month licence: tractive units
  • Section 88 Vehicles subject to HGV road user levy: amount of 6 month licence
  • Section 89 Payment of vehicle excise duty by direct debit
  • Section 90 Definition of “revenue weight”
  • Section 91 Vehicle excise and registration: other provisions
  1. Vehicle excise duty
  2. VED: extension of old vehicles exemption from 1 April 2015

Section 85 | VED: extension of old vehicles exemption from 1 April 2015

From legislation.gov.uk

(1)In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption for old vehicles) for “1974” (as substituted by section 84) substitute “ 1975 ”.

(2)The amendment made by subsection (1) comes into force on 1 April 2015; but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.

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