147Downgrade of registration and refund of motor tax

147 Downgrade of registration and refund of motor tax

(1)  If there is an alteration to a registered vehicle, or its configuration or use, that reduces its liability to motor tax, the Registrar may, on application under this regulation, downgrade the registration of the vehicle and refund an appropriate proportion of the motor tax last paid on the application for the grant or the renewal of the registration.

(2)  An application to downgrade the registration of a vehicle and refund an appropriate proportion of motor tax must –

(a) be made to the Registrar in an approved form; and

(b) contain the information required in the approved form.

(3)  The amount of the refund payable under this regulation is to be calculated as follows:

where –

A is the amount of the refund;

B is the amount of the motor tax actually paid for the last period of registration of the vehicle;

C is the amount of the motor tax that would have been payable for the last period of registration of the vehicle if the alteration had been effected before that period commenced;

D is the number of days in the period of registration for which motor tax was paid;

E is the number of days remaining in the period of registration.

(4)  The Registrar may require the applicant –

(a) to provide further information or evidence to assist with the determination of the application; or

(b) to produce the vehicle for inspection at a nominated time and place.