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Motoring taxation in the United Kingdom consists primarily of vehicle excise duty (commonly known as VED, vehicle tax, car tax, and road tax), which is levied on vehicles registered in the UK, and hydrocarbon oil duty (normally referred to as fuel tax), which is levied on the fuel used by motor vehicles. VED and fuel tax raised approximately £ ...
Various classes and uses of vehicle are exempt, including vehicles older than 40 years (see below), trams, vehicles which cannot convey people, police vehicles, fire engines, ambulances and health service vehicles, mine rescue vehicles, lifeboat vehicles, certain road construction and maintenance vehicles, vehicles for disabled people, certain ...
In the UK the document is the V5C, also commonly called the "log book". [2] The document is issued by the DVLA and tracks the registered keeper of the vehicle. When a vehicle is transferred, exported, scrapped or had major modification (new engine, chassis or factors affecting the taxation class) the form is returned to the DVLA with details of the required changes, who then issue a new ...
Pre-2012 logo of DVLA. The vehicle register held by DVLA is used in many ways. For example, by the DVLA itself to identify untaxed vehicles, and by outside agencies to identify keepers of cars entering central London who have not paid the congestion charge, or who exceed speed limits on a road that has speed cameras by matching the cars to their keepers utilising the DVLA database.
Black number plates with white or silver characters are permitted on older vehicles, if registered under the Historic Vehicle taxation class and constructed prior to 1973 (subsequently amended to those constructed prior to 1980). This vehicle was registered in Truro. The front plate of a vehicle registered in County Down issued prior to 2021.
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Category Description 2.1 L Motor vehicles with less than four wheels [but does include light four-wheelers] : 2.1.1 L1 A two-wheeled vehicle with an engine cylinder capacity in the case of a thermic engine not exceeding 50 cm³ and whatever the means of propulsion a maximum design speed not exceeding 50 km/h.
The 'tax gap' is the difference between the amount of tax that should, in theory, be collected by HMRC, against what is actually collected. The tax gap for the UK in 2013–14 was £34 billion, or 6.4 per cent of total tax liabilities. [71] It can be broken down by tax type