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VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972 - SECT 18

Trade licences.

18.(1) Subject to the provisions of this section, where a vehicle licence has
been taken out for a vehicle at any rate under this Act and the vehicle is at
any time while the licence is in force used in an altered condition or in a
manner or for a purpose which brings it within, or which if it was used solely
in that condition or in that manner or for that purpose would bring it within,
a description of vehicle to which a higher rate of duty is applicable under
this Act, duty at that higher rate shall become chargeable in respect of the
licence for the vehicle.

(2) Where duty at a higher rate becomes chargeable under subsection (1) in
respect of any vehicle licence, the licence may be exchanged for a new
vehicle licence, for the period beginning with and including the date on which
the higher rate of duty becomes chargeable and expiring at the end of the
period for which the original vehicle licence was issued, on payment of the
appropriate proportion of the difference between

(a)the amount payable under this Act on the original vehicle licence; and

(b)the amount payable under this Act on a vehicle licence taken out for the
period for which the original licence was issued but at the higher rate of
duty, that amount being calculated, if that rate has been changed since the
issue of the original licence, as if that rate had been in force at all
material times at the level at which it is in force when it becomes
chargeable.

(3) For the purposes of subsection (2), the appropriate proportion is the
proportion which the number of days in the period beginning when the higher
rate of duty becomes chargeable and ending with the end of the period for
which the original licence was issued bears to the number of days in the whole
of the last-mentioned period, that period being treated as three hundred and
sixty-five days in the case of a licence for twelve months and one hundred and
twenty days in the case of a licence for four months.

(4) Where a vehicle licence has been taken out for a vehicle, and by reason of
the vehicle being used as mentioned in subsection (1), a higher rate of duty
becomes chargeable and duty at the higher rate was not paid before the vehicle
was so used, the person so using the vehicle shall be guilty of an offence and
shall be liable on summary conviction to a fine not exceeding the greater of
the following fines

(a)a fine of #50; or

(b)a fine equal to five times the difference between the duty actually paid on
the licence and the amount of the duty at that higher rate.

(5) Where a vehicle licence has been taken out for a vehicle of a certain
description, duty at a higher rate applicable to vehicles of some other
description shall not become chargeable in respect of the vehicle by reason of
the vehicle being used as mentioned in subsection (1), unless the vehicle as
used while the said licence is in force satisfies all the conditions which
must be satisfied in order to bring the vehicle for the purposes of the charge
of duty under this Act into the said other description of vehicles.

(6) Where duty has been paid in respect of a vehicle at a rate applicable
under Schedule 4, then, so long as the vehicle is to a substantial extent
being used for the conveyance of goods or burden belonging to a particular
person (whether the person keeping the vehicle or not), duty at a higher rate
shall not become chargeable in respect of the vehicle by reason only that it
is used for the conveyance without charge in the course of their employment of
employees of the person aforesaid.

(7) Where duty has been paid in respect of a vehicle at a rate applicable to
farmers' goods vehicles under Schedule 4, duty at a higher rate shall not
become chargeable in respect of the vehicle by reason only that, on an
occasion when the vehicle is being used by the person in whose name it is
registered under this Act for the purpose of the conveyance of the produce of,
or of articles required for the purposes of, the agricultural land which he
occupies, it is also used for the conveyance for some other person engaged in
agriculture of the produce of, or of articles required for the purposes of,
the agricultural land occupied by that other person, if it is shown

(a)that the vehicle is so used only occasionally;

(b)that the goods conveyed for that other person represent only a small
proportion of the total amount of goods which the vehicle is conveying on that
occasion; and

(c)that no payment or reward of any kind is, or is agreed to be, made or given
for the conveyance of the goods of that other person.

(8) Where duty has been paid under this Act in respect of a vehicle either

(a)as an agricultural tractor under Schedule 3; or

(b)as a farmer's goods vehicle under Schedule 4;

Surrender of licences.



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© 1972 Crown Copyright

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