Finance Act, 1976

Chapter II

Liability for, and Consequences of Non-Payment of, Vehicle Excise Duty

Payment and recovery of vehicle excise duty.

68.—(1) Vehicle excise duty which is charged in respect of a vehicle and which is for the time being unpaid shall be payable to the relevant licensing authority by any person who, either at the time when the duty is charged or at any other time during the period to which the duty relates, is in relation to the vehicle the relevant person.

(2) In case vehicle excise duty charged in respect of a vehicle remains unpaid after the expiration of the period of fourteen days beginning on the day on which the duty is charged, the duty shall be recoverable by the relevant licensing authority as a simple contract debt and proceedings for its recovery may be taken in any court of competent jurisdiction by the authority, or by any person appointed by the authority for the purposes of this section (which appointment the authority is hereby authorised to make), against any person by whom, by virtue of subsection (1) of this section, the duty is payable to the authority.

(3) Where vehicle excise duty is chargeable on any vehicle, the relevant licensing authority may issue a certificate under this section certifying either or both of the following, namely;

(a) the amount (if any) of duty which is unpaid on the date of the certificate, and

(b) the name of the person standing entered on that date in relation to the registration of the vehicle.

(4) In any legal proceedings a certificate issued under subsection (3) of this section shall be prima facie evidence of the facts thereby certified, and any document purporting to be such a certificate shall be admitted as evidence without proof of the signature of the person purporting to sign the certificate or that the person was an officer of the licensing authority issuing the certificate, until the contrary is shown.

(5) In any proceedings for the recovery of vehicle excise duty charged on a vehicle, other than a vehicle to which section 70 of this Act applies, it shall be a defence for the defendant to prove that the vehicle was not at any time during the period to which the duty relates used either by him or by another person pursuant to a duly given authorisation.