(1) Where a distance recorder fitted to a motor vehicle has recorded distance travelled by the motor vehicle while not on a road and—
(a) A distance licence relating to the motor vehicle was current at the time; or
(b) A debt is constituted under section 8(3) of this Act and a distance licence relating to that motor vehicle was not required at the time,—
application may be made (after the expiry or surrender of the licence where applicable) to the chief executive for a refund or remission of the appropriate portion of the road user charge paid or debt incurred in respect of the licence.
(2) Every application under subsection (1) of this section shall be in a form prescribed by the chief executive, and shall contain such information as the chief executive requires to substantiate the application and enable the refund or remission to be made.
(3) The chief executive shall, as soon as practicable after being satisfied as to the accuracy of the application, refund or remit, or cause to be refunded or remitted, the appropriate portion of the road user charge paid or debt incurred.
(4) For the purposes of subsection (1) of this section—
(a) The proportion of a road user charge to be refunded shall be the proportion arrived at by dividing the distance recorded by the distance recorder while the motor vehicle was not on a road by the distance to which the distance licence relates; and
(b) The proportion of a debt to be remitted shall be the proportion that relates to the distance travelled while not on a road.
(5) No refund of a road user charge shall be made under this section after the expiry of 2 years from the date of issue of the distance licence, unless the chief executive otherwise determines in any particular case.
The original section 16 was amended, as from 23 November 1979, by section 8 Road User Charges Amendment Act 1979 (1979 No 65) by substituting the word “him”
for the words “an issuing officer”
. Subsection (4) was inserted, as from 28 October 1986, by section 6 Road User Charges Amendment Act 1986 (1986 No 77).
Section 16 was substituted, as from 1 October 1989, by section 7(1) Road User Charges Amendment Act 1989 (1989 No 79).