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2016.02.23
3.8 The Connétable of St. John of the Minister for Treasury and Resources regarding the level of Vehicle Emission Duty payable on cars with no engine:
Can the Minister advise what vehicle emission duty is payable on a car with no engine, in other words just the physical structure and chassis?
Connétable J.M. Refault of St. Peter (Assistant Minister for Treasury and Resources -
rapporteur):
I am pleased to advise the Constable of St. John that there will be no V.E.D. (Vehicle Emission Duty) payable on an imported chassis or body without an engine although G.S.T. (Goods and Services Tax) would be. Thank you.
- The Connétable of St. John :
I have here an acquaintance who has approached me who did precisely that. He is a rally driver who, unfortunately, had an incident with his car. He bought a new chassis from the U.K. (United Kingdom) without an engine and put the engine from his old car into the new chassis and was charged £255 vehicle emission duty. Can the Minister assure him that his money will be refunded?
The Connétable of St. Peter :
I am afraid not. The position is that if a chassis is brought in without an engine and then an engine is fitted, it then becomes liable for vehicle emission duty because it will be a vehicle that will be used on the Island roads. So I am afraid I cannot give the Constable's friend any comfort in that area.
- The Connétable of St. John :
The vehicle emission duty, I understand, is on a vehicle imported into the Island. The engine was already here and had already paid the necessary duties. How can this be when a double taxation is taking place? You clearly answered there was no V.E.D. applicable to an empty chassis. Can you please give this acquaintance of mine some comfort? Thank you.
The Connétable of St. Peter :
Thank you to the Constable of St. John . He raises a very good point and I will give some comfort but only insofar as it raises a very interesting question, particularly as the engine has already been imported into Jersey on another car and therefore has already been paid. This is something I am quite happy to take forward to Customs and Excise and see if they will consider whether there should be an exemption for this type of situation but I cannot say that I will get his acquaintance's money back in this case but I will do my utmost to get a resolution. Thank you.