Vehicle Excise Duty ( VED ; also known as "vehicle tax", "car tax", and "road tax", and formerly as a "tax disc") is an annual tax levied as an excise duty , and which must be paid for most types of powered vehicles which are to be used or parked on public roads in the United Kingdom. Registered vehicles that are not being used or parked on public roads and which have been taxed since 31 January 1998 must be covered by a Statutory Off Road Notification ( SORN ) to avoid VED. In 2016, VED generated approximately £6 billion for the Exchequer .
76-522: A vehicle tax was first introduced in Britain in 1888. In 1920 , an excise duty was introduced that specifically applied to motor vehicles; initially it was hypothecated (ring-fenced or earmarked) for road construction and paid directly into a special Road Fund . After 1937, this reservation of vehicle revenue for roads was ended, and instead the revenue was paid into the Consolidated Fund –
152-764: A 1956 directory of electric vehicle manufacturers published in Commercial Motor, but the company closed in 1957. Morrison-Electricars had their origins in the 1890s in Leicester, when AE Morrison began producing bicycles, motorcycles and stationary engines. The company became AE Morrison and Sons in 1929, and produced their first battery electric vehicle in 1933. They moved to larger premises in 1935, and all other products were phased out. They were another major player in AEVM, and Electricars and Morrisons rationalised their product range, with Morrisons concentrating on
228-650: A 500–700 kg (10–14 cwt) model and a 900–1,100 kg (18–22 cwt) model. By 1943, a 1,300–1,500 kg (25–30 cwt) model had been added to the range. A more modern design of cab had been introduced in 1939, and as the Second World War ended, Metrovick ceased to make battery electric road vehicles, selling its designs and manufacturing rights to Brush. Consequently, early Brush designs are virtually indistinguishable from later Metrovick designs. Midland Electric milk floats were produced by Midland Vehicles Ltd of Leamington Spa. Their first design
304-438: A Davenset 3-phase group charger. Wilson Electric vehicles ceased to be produced in 1954, although the company continued to trade in Leicester until 1986. Other manufacturers included Smith's , Osborne , and Bedford . In 1941, Morrison-Electricar standardised three types of body which would become the basis for thousands of milk floats built after the war to deliver goods to the recovering population. By 2003, there were still
380-652: A centralised database and accessible using the vehicle registration plate details. There are three payment schedules in effect, depending on whether the car was first registered before or after 1 April 2017, or before 1 March 2001. Further changes will come into effect in April 2025, affecting new and existing electric vehicles. For cars registered before 1 March 2001 the excise duty is based on engine size. (single annual payment) For vehicles registered between 1 March 2001 and 31 March 2017 charges are based on theoretical CO 2 emission rates per kilometre. The price structure
456-483: A consultation document from the Scottish Government raised the possibility of a VED on all road users including cyclists , but there was a strong consensus against this. From 2010 a new first year rate is to be introduced – dubbed a showroom tax . This new tax was announced in the 2008 budget , and the level of tax payable will be based on the vehicle excise duty band, ranging from £ 0 for vehicles in
532-560: A large order to Russia in 1941. They expanded to producing battery electric road vehicles in 1945, when they bought designs and manufacturing rights from Metrovick. The Metrovick designs were for 4-wheeled vehicles, but they also produced 3-wheeled vehicles, which were marketed as the Brush Pony. In early 1949, they reduced the prices of their electric vehicles by around 25 per cent, in an attempt to make them more competitive with petrol vehicles. All of their road vehicles were sold through
608-522: A memo: "Entertainments may be taxed; public houses may be taxed ... and the yield devoted to the general revenue. But motorists are to be privileged for all time to have the tax on motors devoted to roads? This is an outrage upon ... common sense." Hypothecation came to an end in 1937 under the 1936 Finance Act, and the proceeds of the vehicle road taxes were paid directly into the Exchequer. The Road Fund itself, then funded by government grants,
684-533: A number of companies offering doorstep deliveries, but no companies supplying new vehicles. Bluebird Automotive attempted to fill the gap, but only succeeded in supplying two vehicles to Golden Vale Dairies in Bridgend and one to Express Dairies, which was trialled in Northampton, before becoming insolvent in 2007. Before BEVs, dairy supplies were delivered using horse-drawn milk floats . This lasted from
760-426: A rolling exemption applied to any vehicles over 25 years old; however, in 1997 the cutoff date was frozen at 1 January 1973. The change to "pre-1973" was unpopular in the classic motoring community, and a number of classic car clubs campaigned for a change back to the previous system. In 2006 there were 307,407 vehicles in this category. As of 1 April 2014, vehicles manufactured before 1 January 1974 became exempt from
836-472: A survey dubbed by right-wing journalists the " Lloyd George 's Domesday land-survey", in particular entailing the 1910–1915 valuation maps . Each property and related right under and over land (hereditament) in England and Wales was surveyed and valued, so Increment Value Duty based on land value could be levied when any property was sold. The initial rate was 20% of the increase in land-value between
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#1732801672175912-401: A time when the most common electric vehicles were milk floats ); today, they are not exempt, but are generally zero rated. Each year on 1 April, vehicles constructed more than forty years before the start of that year become eligible for a free vehicle licence under " historic vehicle " legislation. This is due to the age of the vehicle and a presumption of limited mileage. Initially this was
988-559: A type AER 4-wheeled float with a grocery box behind the cab at the 1955 Dairy Show. Their exhibits at the 1958 Dairy Show included a standard 1,300 kg (25 cwt) milk float with a walk-through cab and a vertical steering wheel. The company was acquired by Austin Crompton Parkinson, makers of Morrison Electricar floats, in 1961, and Morrisons continued to make two of their models, the Electruk Rider, which became
1064-602: A variety of industries, until it was bought for almost twice its share value by Fred W Davies, a Canadian who owned the Davies Magnet Group and York Trailers, in 1987. Production moved to Corby, but the venture was short-lived, and it was sold again to M&M Electric Vehicles of Atherstone in 1989. Lewis Electruks were built by TH Lewis Ltd of Watford, a company closely associated with London's Express Dairy Company. Lewis began building milk floats, milk carts and horse-drawn vehicles for Express Dairies in 1873, and
1140-444: A £10 discount from the below, except when zero-rated. Charges as applicable from 1 April 2022: The biggest changes from April 2017 are that hybrid vehicles are no longer be rated at £0, and that cars with a retail price of £40,000 and over pay a supplement for years 2 to 6. For cars with a "list price" over £40,000 an additional amount – the 'expensive car supplement' – is paid at the first five annual renewals, i.e. in years 2 to 6 of
1216-501: Is contained within Taxation of Chargeable Gains Act 1992 . The Finance Act details amendments to be made to each one of these Acts. The main taxes are Excise Duties , Value Added Tax , Income Tax , Corporation Tax , and Capital Gains Tax . Excise duties are inland duties levied on articles at the time of their manufacture. The Finance (1909–10) Act 1910 resulted in a significant net increase in taxation, and it also requisitioned
1292-506: Is estimated that evasion of the tax equated to a loss to the Exchequer of £206 million. In an attempt to reduce this, from 2004 an automatic £80 penalty (halved if paid within 28 days) is issued by the DVLA computer for failure to pay the tax within one month of expiry. A maximum fine of £1,000 applies for failure to pay the tax, though in practice fines are normally much lower. In June 2005
1368-639: Is the headline fiscal (budgetary) legislation enacted by the UK Parliament , containing multiple provisions as to taxes, duties, exemptions and reliefs at least once per year, and in particular setting out the principal tax rates for each fiscal year . In the UK , the Chancellor of the Exchequer delivers a Budget speech on Budget Day , outlining changes in spending, as well as tax and duty . The changes to tax and duty are passed as law, and each year form
1444-548: The Coalition Government reduced the headline rate of Capital Gains Tax to 18%. The act increased the general rate of VAT from 17.5% to 20% (while cutting it for imported goods and materials from 28.58% to 25%). Enacted on 16 December 2010 this Act extended foster care relief, extended the applicability of venture capital schemes to companies with a "permanent establishment" in the UK "in financial health", modified
1520-478: The Finance Act 2007 of the inheritance tax nil rate band threshold from £325,000 to £350,000 which would have applied from 6 April 2010, thus, emphasising a degree of redistribution , the tax instead continues to apply to death estates that do not benefit from any exemptions (such as spouse nil-rate-bands) and consist of a property valued at 25% above the national average. The Finance (No. 2) Act 2010 under
1596-525: The National Land Fund and much of National Savings and Investments . The 1948 act established the "Special Contribution", which was a one-off wealth tax . The 1963 act abolished Schedule A of income tax , which was a tax on the imputed rent of owner-occupiers . It also abolished the land tax . The 1965 act introduced corporation tax and capital gains tax . The 1972 act introduced value added tax . The Finance Act 1977 abolished
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#17328016721751672-616: The delivery of fresh milk . Today, milk floats are usually battery electric vehicles (BEV), but they were formerly horse-drawn floats . They were once common in many European countries, particularly the United Kingdom , and were operated by local dairies . However, in recent years, as the number of supermarkets , small independent grocers and petrol stations , and convenience stores stocking fresh milk has increased, many people have switched from regular home delivery to obtaining fresh milk from these other sources. Because of
1748-471: The 20th century. Brush Electrical Engineering Company had been established in 1889, and had manufactured electric cars between 1901 and 1905. In 1940, Brush required some small electric tractor units, but as none were commercially available, they asked AE Morrison and Sons to produce a design for one. Morrisons produced a 3-wheeled design, which Brush then used to manufacture a number of units for internal use. They then began selling them to customers, shipping
1824-444: The DVLA. The licence is issued upon payment of the appropriate VED amount (which may be zero). Owners of registered vehicles which have been licensed since 31 January 1998 and who do not now wish to use or store a vehicle on the public highway are not required to pay VED, but are required to submit an annual Statutory Off-Road Notification (SORN). Failure to submit a SORN is punishable in the same manner as failure to pay duty when using
1900-601: The Graiseley marque was used by Lister Graiseley in 1969 and by Gough Industrial Trucks Ltd of Hanley , Stoke-on-Trent in 1971. Harbilt electric vehicles were initially produced by the Market Harborough Construction Company, which was formed in 1935 as a manufacturer of aircraft components. After the end of the Second World War, they diversified, and electric vehicles were a part of their new product range. The first vehicle produced
1976-466: The Model 60, the Model 75, and the Model 90. Because the primary focus was on the dairy industry, the model numbers represented the number of imperial gallons of milk that could be carried. Between 1948 and 1952, the company sold a large number of Graiseley PCVs to United Dairies, and gradually diversified into stillage trucks and pallet trucks for use in factories. The company was liquidated in 1960, but
2052-499: The VED ( Finance Act 2014 , as set out in the 2013 Budget, 20 March 2013). In the 2014 Budget, the government introduced a forty-year rolling exemption, with vehicles built before 1 January 1975 becoming exempt on 1 April 2015 and so on. In 2008 it was reported that flaws in DVLA enforcement practices have meant that more than a million late-paying drivers per year have evaded detection, which lost £214 million in VED revenue during 2006. It
2128-419: The batteries mounted under a bonnet at the front. They were soon making three models of bonneted van, but in 1931, produced a forward control vehicle with a walk-through cab for the dairy industry. By 1935, they had a range of forward control vehicles in production, and ceased to make bonneted vans. In 1967, the company was acquired by Brook Motors, and became part of Brook Victor Electric Vehicles. This company
2204-617: The battery-driven vehicles licensed for UK road use were milk floats. Glasgow has one of the largest working milk float fleets in the UK. Most of the vehicles operate from the Grandtully Depot in Kelvindale . Some dairies in the UK, including Dairy Crest , have had to modernise and have replaced their electric milk floats with petrol or diesel fuel -powered vehicles to speed up deliveries and thus increase profit. There were many manufacturers of milk floats in Britain during
2280-456: The business became a limited company in 1899. It was taken over by Express in 1931, as part of a reorganisation of their business. TH Lewis designed two types of electric vehicle for Express, the first of which entered service in 1934. This was a 3-wheeled pedestrian controlled vehicle with a 180-kilogram ( 3 + 1 ⁄ 2 cwt) payload. They were one of the first companies to provide storage for dry goods on their vehicles, and demonstrated
2356-550: The business group Associated Electric Vehicle Manufacturers Limited (AEVM), but during the Second World War , few electric vehicles were built, due to a shortage of materials, and they ceased producing them in 1944. Graiseley Electric Vehicles were produced in Wolverhampton by Diamond Motors Ltd, a company which previously had made motorcycles, and which bought the sidecar business from AJS when that company
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2432-473: The business to Hawker Siddeley , better known for aircraft manufacture, and the company became Crompton Electricars Ltd. The Board of Trade refused to allow Morrisons to move to new premises in Leicester, because of a lack of skilled labour in the area, and instead offered to build them a new factory in a development area, so the manufacturing base moved to Tredegar , south Wales, in 1968. Morrison-Electricars ceased to be made in 1983, when Hawker Siddeley sold
2508-655: The business to M & M Electric Vehicles of Atherstone, Warwickshire, who subsequently adopted the Electricars name for their own vehicles. Victor Electrics was formed in 1923 when Outram's Bakery in Southport , Merseyside, wanted to buy some electric vehicles to replace horses and carts on local deliveries, but found that both home-produced and imported vehicles were considerably more expensive than they were prepared to pay. They started manufacturing their own electric bread vans, which looked like conventional vans, with
2584-548: The date of the survey and the date of sale (capital gain). Exemptions included farmland and plots smaller than 50 acres (20 ha; 200,000 m ). This tax was substantively altered by the repeal of s. 67 by the Finance Act 1920 which superseded it. As part of the survey, landowners had to fill in a form, and the resulting records are extremely useful for local history . The records today consist of: The valuation maps and books are kept in local record offices, and
2660-588: The general pot of money held by government. Since then, maintenance of the UK road network has been funded out of general taxation, of which VED is a part. VED across the United Kingdom is collected and enforced by the Driver and Vehicle Licensing Agency (DVLA). Until 2014, VED in Northern Ireland was collected by the Driver and Vehicle Agency there; responsibility has since been transferred to
2736-432: The government announced plans to adopt a road user charging scheme for all road vehicles, which would work by tracing the movement of vehicles using a telematics system. The idea raised objections on civil and human rights grounds that it would amount to mass surveillance . An online petition protesting this was started and reached over 1.8 million signatures by the closing date of 20 February 2007. In April 2009 there
2812-655: The last remaining tithes payable to the Church of England or Church in Wales . The Finance Act 2000 increased the Climate Change Levy . This act shortly before the 2010 United Kingdom general election , passed as set out by the Labour Party adjusted the rates of the main taxes, in particular introducing on income tax the 50% 'additional rate' band. The act also reversed a prospective rise enacted in
2888-540: The late 19th century until the 1950s. Today, with rounds expanding in coverage to ensure profitability in the face of falling levels of patronage, the limited range and speed of electric milk floats have resulted in many being replaced by diesel-powered converted vans . A collection of 29 milk floats and other BEVs dating from 1935 to 1982 and representing 14 different manufacturers is kept by The Transport Museum, Wythall at their museum, and an early Brush Pony, dating from 1947 and operated by United Dairies, can be seen at
2964-530: The latter normally larger. They are very quiet, suiting operations in residential areas during the early hours of the morning or during the night. Most electric milk floats do not have seat belts, and the law in the United Kingdom only requires wearing seat belts where these are fitted in the vehicle. While there was previously an exemption in the law meaning those making local deliveries were not required to wear seat belts, which would in theory have included drivers and passengers in milk floats with seat belts fitted,
3040-700: The law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance. Most Gracious Sovereign We, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty
3116-526: The law was changed in 2005 to deliveries less than 50 metres (160 ft) apart. In August 1967, the UK Electric Vehicle Association put out a press release stating that Britain had more battery-electric vehicles on its roads than the rest of the world combined. It is not clear what research the association had undertaken into the number of electric vehicles of other countries, but closer inspection disclosed that almost all of
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3192-428: The lower bands, up to £950 for vehicles in the highest band. VED can be automatically be collected from a bank account by Direct Debit , but this cannot be applied to vehicles with a £0 VED; for these, a paper reminder is sent to the registered keeper, who then has to renew at a post office or online. 34,000 drivers were fined in 2017/18 for not renewing. Finance Act#Finance Act 1920 A Finance Act
3268-636: The meaning of "distribution" in the Corporation Tax Acts, addressed the income tax treatment of seafarer's income, adjusted treatment of REITs:, modified rules as to EEA/UK consortium claims for group relief, introduced first-year allowances for zero-emission goods vehicles, adjusted for VAT purposes treatment of non-business use of business assets, amended penalties for failure to make payments on time and returns on time, proceduralised recovery of overpaid stamp duty and petroleum revenue tax, modified compliance checks as to excise duties, and clarified
3344-719: The model E15, and a pedestrian controlled vehicle, which became the model DPC3. Both Express Dairies and the London Co-operative Society had large fleets of the Electruk Rider, and continued to add to them with purchases of the E15. Metrovick electric vehicles were made by the Metropolitan-Vickers Electrical Company between the 1930s and 1945. In 1939, the Metrovick range consisted of a 350–450 kg (7–9 cwt) model,
3420-886: The month in which the application is made. Taxation for use of heavy goods vehicles on UK roads are based on the size, weight per axle. The HGV levy was suspended from 1 August 2020 to 31 July 2023 to support the haulage sector and aid pandemic recovery efforts. Previous rates were: 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 agricultural and land maintenance vehicles, road gritters and snow ploughs, vehicles undergoing statutory tests, vehicles imported by members of foreign armed forces, and crown vehicles. Electrically propelled vehicles were exempt until 1995 (at
3496-466: The motor trade, in order to achieve a good standard of after-sales service. Production of 4-wheeled battery electrics ceased in 1950, although the company continued to manufacture the 3-wheeled Brush Pony, and their range of industrial trucks. By 1969, Brush were owned by the Hawker Siddeley group, which also owned half of Morrison-Electricars, and manufacture of Brush electric vehicles moved to
3572-527: The need for annual renewal after the initial declaration has been made. In June 1999, a reduced VED band was introduced for cars with an engine capacity up to 1100cc. The cost of 12 months tax for cars up to 1100cc was £100, and for those above 1100cc was £155. During the 1990s, political arguments were put forward for the abolition of VED. Among the proposals was a suggestion that VED could be replaced by increased fuel duty as an incentive for consumers to purchase vehicles with lower emission ratings. The proposal
3648-499: The newly established Morrison factory at Tredegar. Most were industrial trucks, but the transfer also included the Brush Pony, and a number were manufactured at Tredegar subsequently. Electricars began trading in Birmingham in 1919, and although they initially made heavy duty electric vehicles, suitable for payloads up to 6 tons, they soon diversified into smaller vehicles suitable for doorstep delivery. In 1936, they became part of
3724-731: The other items are in the National Archives at Kew , London (field books in series IR58; working maps in series IR121 to IR135 according to region and each region has up to 22 different districts). This included a new "Duty on licences for mechanically propelled vehicles" ( Vehicle Excise Duty , which went into the Road Fund until 1936), repealed "customs duties on motor spirit and motor spirit dealers licence duties", and introduced "Provisions as to spirits used for generating mechanical power", along with other provisions related to income tax and tax on alcohol. The 1946 act established
3800-536: The pre-budget report of 27 November 2001 the Government announced that VED for HGVs could be replaced, by a new tax based on distance travelled, the Lorry Road-User Charge (LRUC). At the same time, the rate of fuel duty would be cut for such vehicles. As at the start of 2007 this scheme is still at a proposal stage and no indicated start date has been given. The primary aim of the proposed change
3876-472: The range considerably over the next few years. At some point in the early 1970s, prior to 1974, Harbilt and Morrison-Electricars reached an agreement for a product exchange and rationalisation. All milk floats would be built by Morrisons at their Tredegar works, while Morrison trucks would be handed over to Harbilt. The electric vehicle facility was taken over by a management buyout in 1975, and registered as Harbilt Electric Trucks. It continued to make trucks for
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#17328016721753952-442: The rate of 5 s ( £ 0.25) per wheel. In the budget of 1909 , the then Chancellor of the Exchequer , David Lloyd George announced that the roads system would be self-financing, and so from 1910 the proceeds of road vehicle excise duties were dedicated to fund the building and maintenance of the road system. Even during this period the majority of the cost of road building and improvement came from general and local taxation owing to
4028-503: The relatively small power output from its electric motor, a milk float travels fairly slowly, usually around 16 to 26 km/h (10 to 16 mph) although some have been modified to attain speeds of up to 130 km/h (80 mph). Operators often exit their vehicle before they have completely stopped to speed up deliveries; milk floats generally have sliding doors that can be left open when moving, or may have no doors at all. Electric milk floats come in three-wheel and four-wheel versions,
4104-409: The respective Finance Act . Additional Finance Acts are also common and are the result of a change in governing party due to a general election , a pressing loophole or defect in the law of taxation, or a backtrack with regard to government spending or taxation. The rules governing the various taxation methods are contained within the relevant taxation acts. Capital Gains Tax legislation, for example,
4180-411: The same budget was abandoned). The locomotive duty was levied at £ 5 (equivalent to £703.52 as of 2023), for each locomotive used on the public roads and the trade cart duty was introduced for all trade vehicles (including those which were mechanically powered) not subject to the existing carriage duty , with the exception of those used in agriculture and those weighing less than 10 cwt-imperial , at
4256-541: The several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be it enacted, and be it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows... Milk float A milk float is a vehicle specifically designed for
4332-806: The smaller vehicles suitable for milk delivery. The vehicles were marketed as Morrison-Electricars from mid-1942, and were so known despite a series of takeovers. The Austin Motor Company bought a 50 percent share in AEVM in 1948, and the company became Austin Crompton Parkinson Electric Vehicles Ltd. Austin merged into the British Motor Corporation in 1952, which in turn merged with Leyland Motors in 1969, to become British Leyland . The electric vehicle business became Crompton Leyland Electricars Ltd. In 1972, British Leyland sold their share of
4408-399: The tax being too low for the upkeep of the roads. The Roads Act 1920 required councils to "register all new vehicles and to allocate a separate number to each vehicle" and "make provision for the collection and application of the excise duties on mechanically propelled vehicles and on carriages". The Finance Act 1920 introduced a "Duty on licences for mechanically propelled vehicles" which
4484-505: The tax treatment of asbestos compensation settlements in relation to the three main taxes. The Finance (No. 2) Act 2017 (c. 14) was enacted on 16 November 2017. The Act implements tax measures laid out in the November 2017 United Kingdom budget . The Finance Act 2020 (c. 14) was enacted on 22 July 2020. Part 2 provides for the introduction of a Digital Services Tax. An Act to grant certain duties, to alter other duties, and to amend
4560-418: The vehicle on public roads. Until 1 October 2014 a vehicle licence (tax disc) had to be displayed on a vehicle (usually adhered inside the windscreen on the nearside, thus easily visible to officials patrolling roads on foot) as evidence of having paid the duty. Since that date, the circular paper discs have not been issued and there is no longer a requirement to display a disc as the records are now stored in
4636-944: The vehicle's life. In April 2022 this supplement was increased to £355. At first the supplement applied to all types of car, but the 2020 Budget provided an exemption for zero-emission vehicles (both new and existing), effective from 1 April 2020. In November 2022, the UK government announced that reduced tax rates for zero-emission vehicles would cease on 1 April 2025, making rates the same as for those with internal combustion engines. The changes affect new and existing vehicles as follows: Registered on or after 1 March 2001 and not over 3,500 kg revenue weight (also known as maximum or gross vehicle weight). Registered between 1 March 2003 and 31 December 2006, Euro 4 compliant and not over 3,500 kg revenue weight. Registered between 1 January 2009 and 31 December 2010, Euro 5 compliant and not over 3,500 kg revenue weight. Trade licences are available for between 6 and 12 months, depending on
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#17328016721754712-470: Was a 500–750 kg (10–15 cwt) chassis, which was launched in January 1937. It was designed by J Parker Garner, who at the time was a well-known designer, having been involved in the manufacturing of vehicles for a number of years. In early 1938, Midland added a model B20 to their range, which was designed for a 1,000 kg (20 cwt) payload, but was otherwise very similar to the earlier model. It
4788-492: Was a reclassification to the CO 2 rating based bandings with the highest set at £455 per year and the lowest at £0; the bandings have also been backdated to cover vehicles registered on or after 1 March 2001, meaning that vehicles with the highest emissions ratings registered after this date pay the most. Vehicles registered before 1 March 2001 will still continued to be charged according to engine size, above or below 1549cc. In 2009
4864-571: Was acquired by Smith Electric Vehicles in 1989. Wilson Electrics were made by Partridge Wilson Engineering , who were manufacturers of charging equipment for accumulators, and were based in Leicester . In 1934 they produced their first electric van, suitable for a payload of 250–300 kg (5–6 cwt), and went on to produce several larger models, including a 1,000–1,300 kg (20–25 cwt) version. In 1939 they were offering special deals for fleets of six vehicles, which were charged using
4940-583: Was an immediate success. An order for 1,500 vehicles followed, and a new manufacturing base was set up in Harlescott , a suburb to the north of Shrewsbury. Larger models followed, although the 3-wheeled design was retained for most of their subsequent output. Four-wheeled vehicles were introduced in 1966 for payloads which exceeded 1,500 kilograms ( 1 + 1 ⁄ 2 long tons), although they made eighteen 5-wheeled articulated milk floats from 1961, which could carry 2,000 kilograms (2 long tons). The company
5016-436: Was estimated that 6.7% of motorcycles were not taxed in 2007. Since then better systems reduced the loss to an estimated £33.9 million in 2009/2010. Automatic number plate recognition (ANPR) systems are being used to identify untaxed, uninsured vehicles and stolen cars. Following the 1888 budget , two new vehicle duties were introduced – the locomotive duty and the trade cart duty (a general wheel-tax also announced in
5092-491: Was itself acquired by Hawker Siddeley in 1970, and in 1973 it became Brook Crompton Parkinson Motors. Wales & Edwards was the name of a garage and car salesroom for Morris and Wolseley cars, based in Shrewsbury . Mervyn Morris designed an electric vehicle, and the first milk float was sold to Roddington Dairy in early 1951. A request from United Dairies saw the production of a 3-wheeled chain driven vehicle, which
5168-478: Was liquidated in 1931. Included in the sale was the Graiseley marque, and this was used for a range of three-wheeled battery-electric pedestrian controlled milk trucks. They soon found that they could sell into other industries as well. In 1937 they produced a ride-on four wheeled vehicle, suitable for a payload of 400–500 kilograms (8–10 long hundredweight). Nevertheless, it was for their pedestrian controlled vehicles that they were best known, and their range included
5244-462: Was not abolished until 1955. Since 1998, keepers of registered vehicles which had been licensed since 1998, but which were not currently using the public roads, have been required to submit an annual Statutory Off-Road Notification (SORN). Failure to submit a SORN is punishable in the same manner as failure to pay duty when using the vehicle on public roads. It was announced in the 2013 Budget that SORN declarations would become perpetual, thus removing
5320-474: Was politically unappealing, as it would increase costs for businesses and for people living in rural areas. Rather than abolish VED, the Labour government under Tony Blair introduced a new system for calculating of VED that was linked explicitly with a vehicle's carbon emissions ratings, as a means for vehicle emissions control . Since then, VED was levied in a system of tax bands based on CO 2 ratings. In
5396-432: Was revised from 1 April 2013 to introduce an alternative charge for the first year (the standard cost was not changed, and remained the same as for 2001 onwards). The "first year rate" only applies in the year the vehicle was first registered and is said by the government to be designed to send "a stronger signal to the buyer about the environmental implications of their car purchase". Alternative fuel cars (TC59) all warrant
5472-539: Was showcased at the British Industries Fair, held at Castle Bromwich in February. By 1943, Midland Electric were producing five models, which could be fitted with various types of bodywork, including a flat-bed truck for coal deliveries. They produced a new 500 kg (10 cwt) lightweight design in 1949, which featured an all-welded chassis with an integral body frame. The company was listed in
5548-472: Was spent on resurfacing, not the building of new roads), and became notorious for being used for other government purposes, a practice introduced by Winston Churchill when he was Chancellor of the Exchequer. In 1926, by which time the direct use of taxes collected from motorists to fund the road network was already opposed by many in government, the Chancellor, Winston Churchill is reported to have said in
5624-414: Was that HGVs from the UK and the continent would pay exactly the same to use British roads (removing the ability of foreign vehicles to pay no UK tax). However, it was also expected that the tax would be used to influence routes taken (charging lower rates to use motorways ), reduce congestion (by varying the charge with time of day), and encourage low emissions ratings vehicles. In tax year 2002–2003, it
5700-539: Was the 551 pedestrian controlled vehicle, which they supplied with a charger made by Partridge Wilson of Leicester, who were making their own range of Wilson battery vehicles. As well as milk delivery, the chassis was popular in Switzerland, with some 2000 vehicles supplied to the Swiss Post Office and to Swiss hotels. From 1956, they introduced ride-on vehicles, beginning with the model 735, and expanded
5776-402: Was to be hypothecated – that is, the revenue would be exclusively dedicated to a particular expenditure, namely the newly established Road Fund . Excise duties specifically for mechanically propelled vehicles were first imposed in 1921, along with the requirement to display a vehicle licence (tax disc) on the vehicle. The accumulated Road Fund was never fully spent on roads (most of it
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