§
Resolved,
That—
(1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994, in sub-paragraphs (2) and (2A) for "1,200 cubic centimetres" there shall be substituted "1,549 cubic centimetres".
This amendment shall apply to licences issued on or after 1st July 2001.
(2) Refunds shall be made by the Secretary of State, in accordance with the following provisions of this Resolution, in respect of licences—
- (a) issued in the period beginning with 1st November 2000 and ending with 30th June 2001, and
- (b) not surrendered before the end of that period,
where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in paragraph (1) of this Resolution had applied.
(3) The amount of the refund shall be—
- (a) £55 for a 12 month licence, and
- (b) £27.50 for a 6 month licence.
(4) The person entitled to the refund shall be—
- (a) in the case of a licence in force on 30th June 2001, the keeper of the vehicle on that date;
- (b) in the case of a licence that has ceased to be in force before that date, the keeper of the vehicle when the licence expired.
(5) For the purposes of paragraph (4) of this Resolution the keeper of the vehicle shall be taken to be—
- (a) the person registered as keeper of the vehicle on the date in question, or
- (b) if the Secretary of State has received notification of a change of ownership of the vehicle as a result of which another person is on that date entitled to be registered as the new keeper of the vehicle, that person.
(6) A refund shall only be made if an application is made for it in such form, and containing such particulars and supported by such documents, as the Secretary of State may require.
(7) The Secretary of State shall give notice in writing to any person appearing to him to be entitled to a refund—
- (a) informing him that he appears to be entitled to a refund,
- (b) enclosing an application form, and
- (c) specifying the particulars and supporting documents to be provided.
(8) An application for, or the making of, a refund under this Resolution in respect of a licence shall not affect the validity of the licence.
(9) For the purposes of section 19 of the Vehicle Excise and Registration Act 1994 as it applies to the surrender on or after 1st July 2001 of a licence in respect of which a refund under this Resolution has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in paragraph (1) of this Resolution had applied.
(10) Section 45 of that Act shall apply to a declaration in connection with an application for a refund under this Resolution as it applies to a declaration in connection with an application for a vehicle licence.
(11) In the application of this Resolution to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.
(12) This Resolution comes into force on 1st July 2001.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.