HC Deb 26 April 1926 vol 194 cc1782-5
1782
§
Resolved,
That in lieu of the Excise Duties now chargeable in respect of mechanically-
1783
propelled vehicles under paragraphs 3, 4 and 5 of the Second Schedule to the Finance Act, 1920, there shall, on and after the first day of January, nineteen hundred and twenty-seven, be charged the Duties of Excise specified in the following paragraphs 3, 4 and 5, and references in any other enactment to the full amount of the duties chargeable in respect of such vehicles shall be construed accordingly.
| Description of Vehicle |
Rate of Duty. |
| 3. Vehicles, "being hackney carriages as denned in Section four of the Customs and Inland Revenue Act, 1888: |
|
| Tramcars |
15s. |
| Other vehicles having a seating capacity for— |
|
| Not more than 8 persons |
£15 |
| More than 8, but not more than 14 persons |
£30 |
| More than 14, but not more than 20 persons |
£45 |
| More than 20, but not more than 26 persons |
£60 |
| More than 26, but not more than 32 persons |
£72 |
| More than 32, but not more than 40 persons |
£84 |
| More than 40, but not more than 48 persons |
£96 |
| More than 48, but not more than 56 persons |
£108 |
| More than 56, but not more than 64 persons |
£120 |
| More than 64 persons |
£120 |
| With an additional £1 10s. for each person in excess of 64 persons. |
|
| For the purposes of this paragraph the number of persons mentioned docs not include the driver of the vehicle and the seating capacity of a vehicle shall be determined in accordance with provisions to be made by Regulations under Section twelve of the Roads Act, 1920. |
|
| 4.—(1) Locomotive ploughing engines, tractors, 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 required for the purposes of the vehicle or for agricultural purposes |
5s. |
| (2) Tractors, agricultural tractors, and agricultural engines, other than such tractors or engines in respect of which a duty of 5s. is chargeable, used for haulage solely in connection with agriculture— |
|
| Not exceeding 5 tons in weight unladen |
£6 |
| Exceeding 5 tons in weight unladen |
£10 |
1784
| Description of Vehicle |
Rate of Duty. |
| (3) Road locomotives used solely in agriculture and agricultural engines, other than such engines in respect of which duty is chargeable under paragraph (1) or paragraph (2)— |
|
| 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 |
| (4) Vehicles of the following descriptions, used at any time otherwise than in connection with agriculture, that is to say, vehicles which are constructed for haulage solely and not for the purpose of carrying or having super-imposed upon them any load except such as is necessary for their propulsion or equipment and which are not used for that purpose— |
|
| Not exceeding 2 tons in weight unladen |
£21 |
| Exceeding 2 tons but not exceeding 4 tons in weight unladen |
£25 |
| Exceeding 4 tons but not exceeding 6 tons in weight unladen |
£30 |
| Exceeding 6 tons but not exceeding 7¼tons in weight unladen |
£35 |
| Exceeding 7£ tons but not exceeding 8 tons in weight unladen |
£40 |
| Exceeding 8 tons but not exceeding 10 tons in weight unladen |
£50 |
| Exceeding 10 tons in weight unladen |
£60 |
| 5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or otherwise: |
|
| Being vehicles which are electrically-propelled and which do not exceed 25 cwt. in weight unladen |
£6 |
| Being vehicles other than such electrically-propelled vehicles as aforesaid— |
|
| 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 |
£26 |
| Exceeding 2 tons but not exceeding 3 tons in weight unladen |
£40 |
| Exceeding 3 tons but not exceeding 4 tons in weight unladen |
£48 |
| Exceeding 4 tons but not exceeding 5 tons in weight unladen |
£54 |
| Exceeding 5 tons in weight unladen |
£60 |
1785
| Description of Vehicle |
Rate of Duty. |
| With an additional duty, in any case if used for drawing a trailer, of |
£10." |