Car Tax Act 1983 (c. 53)

(1) A tax, to be known as car tax, shall be charged in accordance with the provisions of this Act on all chargeable vehicles— (a) made or registered in the United Kingdom by a person registered under this Act, or (b) made or registered in, or imported into, the United Kingdom by any other person. (2) The tax on any vehicle shall be charged— (a) in the case of a caravan, at the rate of [ F1 5 per cent. ] of three-fifths of its wholesale value, and (b) in any other case, at the rate of [ F1 5 per cent. ] of the wholesale value of the vehicle. [ F2 (2A) Where (apart from this subsection) car tax on a vehicle would become due on or after 13th November 1992, it shall not become due and shall be deemed never to have been charged. ] (3) For the purposes of this section a vehicle is registered if it is registered under the M1 Vehicles (Excise) Act 1971 or the M2 Vehicles (Excise) Act (Northern Ireland) 1972. (4) Schedule 1 to this Act (which contains provisions relating to the administration and collection of the tax) shall have effect. Textual Amendments F1 Words in s. 1(2)(a)(b) substituted (16.3.1992) by Finance Act 1992 (c. 20) , s. 8(1)(2) , which substitution shall apply in relation to vehicles on which car tax becomes due after 10th March 1992. F2 S. 1(2A) inserted (retrospective to 13.11.1992) by Car Tax (Abolition) Act 1992 (c. 58) , ss.1 , 5 . Modifications etc. (not altering text) C1 Certain prospective amendments and repeals affecting provisions of this Act (including this provision) were made by Finance (No. 2) Act 1992 (c. 48) , s. 18(1) , Sch. 4 , Sch 18 Pt. VI , and by Car Tax (Abolition) Act 1992 (c. 58) , s. 4 (with s. 5 ), it is provided (retrospective to 13.11.1992) that s. 18(1), Sch. 4, and Pt. VI of Sch. 18 of that 1992 Act should be deemed never to have been enacted. Marginal Citations M1 1971 c. 10 . M2 1972 c. 10 (N.I.) .

(1) For the purposes of this Act a vehicle is a chargeable vehicle if— (a) it is a vehicle of a kind normally used on public roads; (b) it is propelled by an internal combustion engine; (c) it is either— (i) constructed or adapted solely or mainly for the carriage of passengers, or (ii) has to the rear of the driver’s seat roofed accommodation which is fitted with side windows or which is constructed or adapted for the fitting of side windows; and (d) it is not a vehicle to which subsection (2) below applies. (2) This subsection applies to the following vehicles— (a) vehicles having three or more wheels and capable of accommodating only one person or suitable for carrying twelve or more persons; (b) vehicles of not less than three tonnes unladen weight other than caravans; [ F3 (c) prison vans, ambulances and vehicles designed or substantially and permanently adapted for the carriage of a chronically sick or disabled person in a wheelchair or on a stretcher and of no more than five other persons; ] (d) vehicles of a type approved by the Assistant Commissioner of Police of the Metropolis as conforming to the conditions of fitness for the time being laid down by him for the purposes of the M3 London Cab Order 1934; (e) vehicles (other than caravans) constructed for a special purpose other than the carriage of persons and having no other accommodation for carrying persons than such as is incidental to that purpose; (f) vehicles more than twenty years old. (3) The Treasury may by order delete or vary any description of vehicle for the time being specified in paragraphs (a) to (e) of subsection (2) above or add a description of vehicle to those specified in that subsection; and any such order may contain such transitional provisions as appear to the Treasury to be necessary or expedient. (4) For the purposes of the tax, a vehicle which is not finished and complete but which, if finished and complete, would be a chargeable vehicle shall be treated as a chargeable vehicle. Textual Amendments F3 S. 2(2)(c) substituted by S.I. 1984/488 , art. 2 Marginal Citations M3 1934 S.R. & O. No. 1346.