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vehicle excise duty
Vehicle Excise Duty (VED) (also known as vehicle tax, car tax and incorrectly as ''road tax), is a tax that is levied as an excise duty and which must be paid for most types of vehicle which are to be used (or parked) on the public roads in the United Kingdom.〔(【引用サイトリンク】title=The road user and the law )〕 A Statutory Off Road Notification (SORN) must be made for a registered vehicle that is not being used on the road, and which has been taxed since 31 January 1998. VED, which is collected and enforced by the Driver and Vehicle Licensing Agency (DVLA) in Great Britain and by the Driver and Vehicle Agency (DVA) in Northern Ireland, raised in 2009.
Vehicle tax was introduced in the 1888 budget and the current system of excise duty applying specifically to motor vehicles was introduced in 1920. This excise duty was ring-fenced (earmarked) for road construction and was paid directly into a special Road Fund from 1920 until 1937 after which it was treated as general taxation.〔(【引用サイトリンク】title=Vehicle Excise Duties )〕 Even during this period the majority of the cost of road building and improvement came from general and local taxation due to the tax being too low for the upkeep of the roads.
==Current regulations==
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 highway are not required to pay VED, but are required to submit an annual Statutory Off-Road Notification (SORN).〔(How to make a SORN (Statutory Off Road Notification) : Directgov - Motoring )〕 Failure to submit a SORN is punishable in the same manner as failure to pay duty when using the vehicle on public roads.
Up until 1 October 2014 a vehicle licence (tax disc) had to be displayed on a vehicle as evidence of having paid the duty. Since that date, there is no longer a requirement to display a disc as the records are now stored in a centralised database and accessible using the vehicle registration plate details.〔(【引用サイトリンク】url=https://www.gov.uk/government/news/direct-debit-and-abolition-of-the-tax-disc )〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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