§ "9. That—
§ (a) the duties of excise for motor-cars now payable in the United Kingdom shall cease to be payable on and after the first day of January, nineteen 1076 hundred and twenty-one, and that on and after that date there shall be charged annually in the United Kingdom the following duties of excise in respect of mechanically propelled vehicles used on roads:—
| Description of Vehicle. | Rate of Duty. | ||
| (1) Cycles (including motor scooters) not exceeding 7 cwt. in weight unladen:— | |||
| £ | s. | d. | |
| Bicycles— | |||
| Not exceeding 200 lbs. In weight unladen | 1 | 10 | 0 |
| Exceeding 200 lbs. In weight unladen | 3 | 0 | 0 |
| Bicycles if used for drawing a trailer or side-car, and tricycles | 4 | 0 | 0 |
| (2) Vehicles not exceeding 5 cwt. in weight unladen adapted and used for invalids | 0 | 5 | 0 |
| (3) Vehicles being hackney carriages. |
| In the Metropolitan Police area and such other districts as the Minister of Transport may fix. | In all other districts. | |
| Tramcars | 15s. | 15s. |
| Other vehicles: | ||
| Seating not more than 5 persons | £15 | £12 |
| Seating more than 5 but not more than 14 persons | £30 | £24 |
| Seating more than 14 but not more than 20 persons | £45 | £36 |
| Seating more than 20 but not more than 26 persons | £60 | £48 |
| Seating more than 26 but not more than 32 persons | £72 | £60 |
| Seating more than 32 | £84 | £70 |
§ (4) Vehicles of the following descriptions used in the course of trade, otherwise than for the conveyance of goods, and in agriculture, that is to say:—
| Locomotive ploughing engines, agricultural tractors, and other agricultural engines, not being engines or tractors used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements, or supplies of fuel or water | 5s. |
| Road locomotives, and agricultural engines, other than such engines in respect of which a duty of 5s. is chargeable— | |
| Not exceeding 8 tons in weight unladen | £25 |
| Exceeding 8 tons but not exceeding 12 tons in weight unladen | £28 |
| Exceeding 12 tons in weight unladen | £30 |
§ Agricultural tractors, other than such tractors in respect of which a duty of 5s. is chargeable, used for haulage solely in connection with agriculture—
| Exceeding 2½ tons but not exceeding 5 tons in weight unladen | £6 |
| Exceeding 5 tons in weight unladen | £10 |
| Tractors of any other description | £21 |
§ (5) Vehicles (including tricycles weighing more than 7 cwt. unladen) used for the conveyance of goods in the course of trade—
| Not exceeding 12 cwt. in weight unladen | £10 |
| Exceeding 12 cwt. but not exceeding 1 ton in weight unladen | £16 |
| Exceeding 1 ton but not exceeding 2 tons in weight unladen | £21 |
| Exceeding 2 tons but not exceeding 3 tons in weight unladen | £25 |
| Exceeding 3 tons but not exceeding 4 tons in weight unladen | £28 |
| Exceeding 4 tons in weight unladen | £30 |
| With an additional duty in any case if used for drawing a trailer of | £2 |
§ (6) Any vehicles other than those charged with duty under the foregoing provisions—
| Not exceeding 6 horse power or electrically propelled | £6 |
| Exceeding 6 horse power | £1 for each unit or part of a unit of horse power |
§ (b) the unit of horse power for the purpose of duty under this Resolution shall be calculated in accordance with Regulations made by the Minister of Transport;
§ (c) on licences for vehicles (other than cycles and tramcars, and vehicles in respect of which an annual duty of 5s. is chargeable) taken out for any quarter of the year duty shall be charged at the rate of thirty per centum of the full annual duty; and
§ (d)the abatement of duty granted in the case of motor cars used by medical practitioners or veterinary surgeons for the purpose of their professions shall cease.