Car Tax Act 1983
| Jurisdiction | UK Non-devolved |
made or registered in the United Kingdom by a person registered under this Act, ormade or registered in, or imported into, the United Kingdom by any other person.in the case of a caravan, at the rate of F15 per cent. of three-fifths of its wholesale value, andin any other case, at the rate of F15 per cent. of the wholesale value of the vehicle.(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 (4) Schedule 1 to this Act (which contains provisions relating to the administration and collection of the tax) shall have effect.it is a vehicle of a kind normally used on public roads;it is propelled by an internal combustion engine;constructed or adapted solely or mainly for the carriage of passengers, orhas 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; andit is not a vehicle to which subsection (2) below applies.vehicles having three or more wheels and capable of accommodating only one person or suitable for carrying twelve or more persons;vehicles of not less than three tonnes unladen weight other than caravans;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;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 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;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.the price was the sole consideration for the sale; andthe vehicle was to be delivered to the retail trader at the seller’s place of business; andneither the tax nor value added tax was payable;(2) If in the opinion of the Commissioners a vehicle is not finished and complete, they shall determine its wholesale value as if it were finished and complete, having regard to the parts and accessories that remain to be provided and the processes that remain to be undergone for the vehicle to be in a state to be expected of a finished and complete chargeable vehicle.(3) Where the person by whom the tax is payable is dissatisfied with the determination of the wholesale value by the Commissioners he may, within such period from the time when their decision is communicated to him as may be prescribed by regulations under this Act or such further time as the Commissioners may allow, by notice in writing given to the Commissioners require the determination to be referred to the arbitration of a person appointed under this section, whose decision shall be final and conclusive; but no such reference shall be made unless, within that period or such further time as the Commissioners may allow, the person requiring the reference has deposited with the Commissioners the amount of tax which would be due on the basis of their determination.(4) If the tax chargeable as a result of a reference under subsection (3) above is less than the amount deposited with the Commissioners the excess shall be repaid with interest at such rate as the referee may determine.if the person by whom the tax is payable has his principal place of business in Scotland, the referee shall be appointed by the Lord President of the Court of Session; andif that person has his principal place of business in Northern Ireland, the referee shall be appointed by the Lord Chief Justice of Northern Ireland.(1) A person who, in any calendar year, makes or imports not less than ten chargeable vehicles is liable to be registered by the Commissioners.shall not make a person liable to be registered by reference to anything done in a calendar year falling after 1992;shall not make a person liable to be registered by reference to vehicles made or imported in 1992, unless he makes or imports not less than ten chargeable vehicles
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