Legal A taxing issue Derek Millard-Smith and Paula Anderssen discuss the requirements for vehicles using our roads and car parks, and whether engagement with the parking sector could assist enforcement against those motorists who refuse to obey the rules T he payment of Vehicle Excise Duty (VED) more commonly known as road tax is a legal requirement for all vehicles used or kept on a public road. Charging of the fixed annual VED is enabled by section 1 of the Vehicle Excise and Registration Act 1994. Anyone who does not pay, but who uses a vehicle not exempt from the rates set out, commits an offence for which proceedings can be brought in the criminal courts and enforced by those with devolved powers. In 2017, an estimated 100m was lost in tax revenue over the year, and the proportion of unlicensed vehicles in traffic in the UK was estimated to be 1.8 per cent.* BPA Lawline is also aware of ongoing research in the parking sector that estimates as many as one in five vehicles on Britains roads is unlicensed, uninsured or without a valid MOT. The DVLA is responsible for pursuing the owners of unlicensed vehicles and for prosecutions. It has traditionally reacted to information of unlicensed/nuisance vehicles provided by civil enforcement officers (CEOs) and the police. Greater cooperation could assist this process further. Enforcement As we all know, clamping by a private company is illegal and constitutes a criminal offence. However, the Vehicle Excise Duty (Immobilisation, removal and disposal of vehicles) Regulations 1997 allows the DVLA to instruct licensed companies to clamp and remove untaxed vehicles. This power was strengthened in 2008, to include the power to clamp vehicles that are not on the public road if they are in breach of the continuous registration requirements. This covers It is likely that those who fail to pay or deliberately avoid paying their VED, insurance or for an MOT are the same individuals who fail to pay for parking, so causing a nuisance for all other law-abiding motorists 28 britishparking.co.uk PN Oct19 pp28-29 Legal.indd 28 23/09/2019 13:58