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Vehicle Excise Duty
(VED) (also commonly known as vehicle tax, car tax and road tax) is a vehicle road use tax levied as an excise duty which must be paid for most types of vehicle which are to be used (or parked) on the public roads in the United Kingdom. Up to October 2014 Vehicles used on public roads are requited to display a current vehicle licence (tax disc) as proof of payment which will not be issued without prior proof that the vehicle has valid MOT and insurance. A Statutory Off Road Notification (SORN) must be made for a registered vehicle that is not being used on the road, and which have been taxed since 31 January 1998.
VED, which raised GB£5.63 billion in 2009, is collected and enforced by the Driver and Vehicle Licensing Agency (DVLA). 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 for road construction and was paid directly into a special Road Fund from 1920 until 1937 after which it was treated as general taxation. 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.
Based on Ref: http://en.wikipedia.org/wiki/Car_tax_disc#History
Brief Overview of the History of the British Road Tax Disc
“Although vehicle excise duty was first introduced in the United Kingdom in 1889, it wasn't until 1 January 1921 that it became compulsory to display a tax disc on the vehicle. Initially, they were issued quarterly or annually. Early discs were made from plain paper, without perforations; the selvedge was cut or folded to create the main circular shape. Colour printing was introduced in 1923. Advertising on the reverse of the disc was allowed from 1924, with companies such as Shell Oil placing advertisements. This was abolished in 1926, after which the reverse showed text relating to the refund available for unexpired licenses. Perforations were used from 1938, enabling a better fit within the standard disc holders; however, the perforations were missing from 1942 to 1952, perhaps as a result of equipment damage during the war. In 1961 major changes occurred, with a redesign of the printed pattern – for better security – and a new system of monthly issues, rather than the standard December expiry of the past. From then on, the expiry month was displayed. From 2001, watermarking and embossing were added to prevent fraud.”
Ref: http://en.wikipedia.org/wiki/Velology#History_of_tax_discs
More Detailed History
“Hackney carriages were first licensed in 1637. In 1747 horse-drawn carriages attracted a similar annual tax or licence. Taxation of mechanically-propelled vehicles was introduced in 1770.
The Locomotive Acts (or Red Flag Acts) were a series of Acts of Parliament in the United Kingdom to control the use of mechanically propelled vehicles on British public highways during the latter part of the 19th century. The first three, 'The Locomotives on Highways Act 1861', 'The Locomotive Act 1865' (or 'Red Flag Act') and the 'Highways and Locomotives (Amendment) Act 1878' all contained very restrictive measures for road vehicles. The 'Locomotives on Highways Act 1896' provided legislation that allowed the automotive industry in the United Kingdom to develop soon after the development of the first practical automobile. The last 'locomotive act' was the 'Locomotives Act 1898'.
The 1865 act required all road locomotives, which included automobiles, to travel at a maximum of 4 mph (6 km/h) in the country and 2 mph (3 km/h) in towns and have a crew of three travel, one of whom should carry a red flag walking 60 yards (55 m) ahead of each vehicle. The 1896 Act removed the need for the crew of three and raised the speed to 14 mph (23 km/h).”
5. Detailed History of the Tax Disc
