Introduction Details of the Section
2.Subsection (2) amends section 7A of VERA which provides for a supplement to be payable if a vehicle at any point ceases to be appropriately covered for vehicle excise duty purposes. Specifically, the amendment removes reference to a requirement to renew statutory off-road notification annually in order for the vehicle to remain “appropriately covered”. With the removal of this reference, it will be possible to amend regulations made under VERA which set the requirements for statutory off-road notification. It is the intention to move from an annual notification requirement to a one-off indefinite notification.
3.Subsection (3) makes a similar amendment to Schedule 2A of VERA in relation to the provisions dealing with the release of vehicles immobilised for vehicle excise duty purposes. In certain circumstances, the Schedule provides for the release of vehicles which had a valid statutory off-road notification in place at the time the immobilisation device was fitted. This amendment specifically removes reference to the requirement to renew a statutory off-road notification annually. As above, this will permit the amendment of regulations made under the Act to provide for a one-off indefinite statutory off-road notification.