Vehicles that are used or kept on roads ‘maintainable at the public expense’ must be taxed according to their construction and use, unless exempt, under the terms of the Vehicle Excise and Registration Act 1994.
Information on the topics below is available to FTA members by clicking on any available links or by downloading the Vehicle excise licensing chapter of the Yearbook of Road Transport Law
If you are an FTA member and have a query regarding this topic, or need more information, contact our Member Advice Centre
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