HC Deb 02 May 1933 vol 277 cc687-96
687
§
17. "That—
- (a) as from the first day of January, nineteen hundred and thirty-four, Section thirteen of the Finance Act, 1920, which imposes duties of excise in respect of mechanically-propelled vehicles, shall, as amended by any subsequent enactment, have effect as if the rates of duties set out in the First, Second and Third Tables annexed to this Resolution were respectively substituted for the rates set out in paragraphs 3, 4 and 5 of the Second Schedule to the said Act;
- (b) for the purpose of the said Tables—
- (i) the expression "hackney carriage" has the meaning assigned to it by Section four of the Customs and Inland Revenue Act, 1888;
688
- (ii) the expression "goods vehicles" means 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;
- (iii) the expression "pneumatic tyres" means such tyres as are declared by regulations made under Section twelve of the Roads Act, 1920 (as amended by any subsequent enactment), to be pneumatic tyres;
- (iv) the expression "light oils" has the meaning assigned to it by Sub-section(3) of Section two of the Finance Act, 1928;
- (v) the expression "coal gas" means the inflammable gaseous product obtained by heating coal or coke with or without the addition of steam but with limitation of air, or such a product mixed with gaseous products derived from hydrocarbon oils as defined in Sub-section (9) of Section two of the Finance Act, 1928.
| TABLE I. |
| HACENEY CARRIAGES. |
| Description of vehicles. |
Rate of Duty. |
|
s. |
d. |
| (a) Hackney carriages being tramcars |
15 |
0 |
§
(b) Hackney carriages (other than tramcars) which are propelled by steam or which are not constructed or adapted to use as fuel any fuel other than light oils:
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
| Having a seating capacity for:— |
£ |
s. |
d. |
£ |
s. |
d. |
| Not more than 4 persons |
10 |
0 |
0 |
10 |
0 |
0 |
| More than 4 but not more than 8 persons. |
12 |
0 |
0 |
12 |
0 |
0 |
| More than 8 but not more than 14 persons. |
24 |
0 |
0 |
30 |
0 |
0 |
| More than 14 but not more than 20 persons. |
36 |
0 |
0 |
45 |
0 |
0 |
| More than 20 but not more than 26 persons. |
48 |
0 |
0 |
60 |
0 |
0 |
| More than 26 but not more than 32 persons. |
57 |
12 |
0 |
72 |
0 |
0 |
| More than 32 but not more than 40 persons. |
67 |
4 |
0 |
84 |
0 |
0 |
| More than 40 but not more than 48 persons. |
76 |
16 |
0 |
96 |
0 |
0 |
| More than 48 but not more than 56 persons. |
86 |
8 |
0 |
108 |
0 |
0 |
| More than 56 but not more than 64 persons. |
96 |
0 |
0 |
120 |
0 |
0 |
| More than 64 persons— |
|
|
|
|
|
|
| For the first 64 persons. |
96 |
0 |
0 |
120 |
0 |
0 |
| For each additional person in excess of 64. |
1 |
4 |
0 |
1 |
10 |
0 |
689
§
(c) Hackney carriages (other than tramcars) which are constructed or adapted to use coal gas as fuel:
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
| Having a seating capacity for:— |
£ |
s. |
d. |
£ |
s. |
d. |
| Not more than 4 persons |
10 |
0 |
0 |
10 |
0 |
0 |
| More than 4 but not more than 8 persons. |
12 |
0 |
0 |
12 |
0 |
0 |
| More than 8 but not more than 14 persons. |
28 |
0 |
0 |
35 |
0 |
0 |
| More than 14 but not more than 20 persons. |
40 |
0 |
0 |
50 |
0 |
0 |
| More than 20 but not more than 26 persons. |
56 |
0 |
0 |
70 |
0 |
0 |
| More than 26 but not more than 32 persons. |
72 |
0 |
0 |
90 |
0 |
0 |
| More than 32 but not more than 40 persons. |
88 |
0 |
0 |
110 |
0 |
0 |
| More than 40 but not more than 48 persons. |
104 |
0 |
0 |
130 |
0 |
0 |
| More than 48 but not more than 56 persons. |
116 |
0 |
0 |
145 |
0 |
0 |
| More than 56 but not more than 64 persons. |
128 |
0 |
0 |
160 |
0 |
0 |
| More than 64 persons— |
|
|
|
|
|
|
| For the first 64 persons. |
128 |
0 |
0 |
160 |
0 |
0 |
| For each additional person in excess of 64. |
1 |
12 |
0 |
2 |
0 |
0 |
§
(d) Hackney carriages not chargeable with duty under the foregoing provisions of this Table:—
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
| Having a seating capacity for:— |
£ |
s. |
d. |
£ |
s. |
d. |
| Not more than 4 persons |
10 |
0 |
0 |
10 |
0 |
0 |
| More than 4 but not more than 8 persons. |
12 |
0 |
0 |
12 |
0 |
0 |
| More than 8 but not more than 14 persons. |
32 |
0 |
0 |
40 |
0 |
0 |
| More than 14 but not more than 20 persons. |
48 |
0 |
0 |
60 |
0 |
0 |
| More than 20 but not more than 26 persons. |
68 |
0 |
0 |
85 |
0 |
0 |
| More than 26 but not more than 32 persons. |
88 |
0 |
0 |
110 |
0 |
0 |
| More than 32 but not more than 40 persons. |
108 |
0 |
0 |
135 |
0 |
0 |
| More than 40 but not more than 48 persons. |
128 |
0 |
0 |
160 |
0 |
0 |
| More than 48 but not more than 56 persons. |
148 |
0 |
0 |
185 |
0 |
0 |
| More than 56 but not more than 64 persons. |
164 |
0 |
0 |
205 |
0 |
0 |
690
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| More than 64 person— |
|
|
|
|
|
|
| For the first 64 persons. |
164 |
0 |
0 |
205 |
0 |
0 |
| For each additional person in excess of 64. |
2 |
0 |
0 |
2 |
10 |
0 |
§
For the purposes of this Table the number of persons mentioned does not include the driver of the vehicle, and the seating capacity of a vehicle shall be determined in accordance with provisions made by regulations under Section twelve of the Roads Act, 1920.
| TABLE II. |
| AGRICULTURAL ENGINES, TRACTORS, &C. |
| Description of vehicles. |
Rate of Duty. |
|
£ |
s. |
d. |
| (a) Locomotive ploughing engines, tractors, agricultural tractors, and other agricultural engines which are not used on roads for hauling any objects except their own necessary gear, threshing appliances, farming implements, or supplies of water or fuel required for the purposes of the vehicle or for agricultural purposes |
0 |
5 |
0 |
| (b) Vehicles designed, constructed, and used for the purpose of trench digging and other excavation work which are used on roads only for that purpose or for the purpose of proceeding to and from the place where they are to be used for that purpose, and when so proceeding carry or haul no load other than such as is necessary for their propulsion or equipment |
0 |
5 |
0 |
| (c) Mowing machines |
0 |
5 |
0 |
| (d) Tractors, agricultural tractors and agricultural engines (other than vehicles in respect of which a duty of five shillings is chargeable under the foregoing provisions of this Table) which are registered under the Roads Act, 1920, in the name of a person engaged in agriculture, and are not used on roads for hauling any objects except the produce of, or articles required for the purposes of, the agricultural land occupied by that person— |
|
|
|
691
| Not exceeding 5 tons in weight unladen |
12 |
0 |
0 |
| Exceeding 5 tons in weight unladen but not exceeding 10 tons in weight unladen |
20 |
0 |
0 |
| Exceeding 10 tons in weight unladen— |
|
|
|
| For the first 10 tons |
20 |
0 |
0 |
| For each additional ton or part of a ton in excess of 10 tons |
2 |
0 |
0 |
| (e) Vehicles (other than vehicles in respect of which duty is chargeable under the foregoing provisions of this Table) which are constructed and used upon roads for haulage solely and not for the purpose of carrying or having superimposed upon them any load except such as is necessary for their propulsion or equipment— |
|
|
|
| (i) Being vehicles registered under the Roads Act, 1920, in the name of a person following the business of a travelling showman and used solely by him for the purposes of his business and for no other purpose— |
|
|
|
| Not exceeding7¼ tons in weight unladen |
25 |
0 |
0 |
| Exceeding 7¼ tons in weight unladen but not exceeding 8 tons in weight unladen |
30 |
0 |
0 |
| Exceeding 8 tons in weight unladen but not exceeding 10 tons in weight unladen |
35 |
0 |
0 |
| Exceeding 10 tons in weight unladen— |
|
|
|
| For the first 10 tons |
35 |
0 |
0 |
| For each additional ton or part of a ton in excess of 10 tons |
5 |
0 |
0 |
| (ii) Other such vehicles— |
|
|
|
| Not exceeding 2 tons in weight unladen |
25 |
0 |
0 |
| Exceeding 2 tons in weight unladen but not exceeding 4 tons in weight unladen |
40 |
0 |
0 |
| Exceeding 4 tons in weight unladen but not exceeding 6 tons in weight unladen. |
55 |
0 |
0 |
| Exceeding 6 tons in weight unladen but not exceeding 7¼ tons in weight unladen. |
70 |
0 |
0 |
| Exceeding 7¼ tons in weight unladen but not exceeding 8 tons in weight unladen. |
85 |
0 |
0 |
| Exceeding 8 tons in weight unladen— |
|
|
|
| For the first 8 tons |
85 |
0 |
0 |
| For each additional ton or part of a ton in excess of 8 tons |
15 |
0 |
0 |
692
| TABLE III. |
| GOODS VEHICLES. |
| (a) Goods vehicles registered under the Roads Act, 1920, in the name of a person engaged in agriculture and used on roads solely by that person for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies and for no other purpose:— |
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| Not exceeding 12s cwt. in weight unladen. |
10 |
0 |
0 |
10 |
0 |
0 |
| Exceeding 12 cwts., but not exceeding 1 ton in weight unladen. |
11 |
0 |
0 |
11 |
0 |
0 |
| Exceeding 1 ton, but not exceeding 1½ tons in weight unladen. |
12 |
0 |
0 |
12 |
0 |
0 |
| Exceeding 1½ tons, but not exceeding 2 tons in weight unladen. |
13 |
0 |
0 |
13 |
0 |
0 |
| Exceeding 2 tons, but not exceeding 2½ tons in weight unladen. |
14 |
0 |
0 |
18 |
13 |
4 |
| Exceeding 2½ tons, but not exceeding 3 tons in weight unladen. |
16 |
0 |
0 |
21 |
6 |
8 |
| Exceeding 3 tons in weight unladen— |
|
|
|
|
|
|
| For the first 3 tons |
16 |
0 |
0 |
21 |
6 |
8 |
| For each additional ton or part of a ton in excess of 3 tons. |
2 |
0 |
0 |
2 |
13 |
4 |
§
(b) Goods vehicles registered under the Roads Act, 1920, in the name of a person following the business of a travelling showman, which are permanently fitted with a living van or some other special type of body or superstructure, forming part of the equipment of his show, and used solely by him for the purposes of his business, and for no other purpose:—
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| Not exceeding 12 cwt. in weight unladen. |
10 |
0 |
0 |
10 |
0 |
0 |
| Exceeding 12 cwt., but not exceeding 1 ton in weight unladen. |
12 |
0 |
0 |
12 |
0 |
0 |
| Exceeding 1 ton, but not exceeding 1½ tons in weight unladen. |
14 |
0 |
0 |
14 |
0 |
0 |
693
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| Exceeding 1½ tons, but not exceeding 2 tons in weight unladen. |
16 |
0 |
0 |
16 |
0 |
0 |
| Exceeding 2tons,but not exceeding 2½ tons in weight unladen. |
18 |
0 |
0 |
24 |
0 |
0 |
| Exceeding 2½ tons, but not exceeding 3 tons in weight unladen. |
20 |
0 |
0 |
26 |
13 |
4 |
| Exceeding 3 tons in weight unladen— |
|
|
|
|
|
|
| For the first 3 tons |
20 |
0 |
0 |
26 |
13 |
4 |
| For each additional ton or part of a ton in excess of 3 tons. |
4 |
0 |
0 |
5 |
6 |
8 |
§
(c) Goods vehicles other than vehicles chargeable with duty under paragraphs (a) and (b) of this Table—
§
(i) which are electrically propelled—
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| Not exceeding 12 cwt. in weight unladen. |
10 |
0 |
0 |
10 |
0 |
0 |
| Exceeding 12 cwt., but not exceeding 1 ton in weight unladen. |
15 |
0 |
0 |
15 |
0 |
0 |
| Exceeding 1 ton, but not exceeding 2 tons in weight unladen. |
20 |
0 |
0 |
20 |
0 |
0 |
| Exceeding 2 tons, but not exceeding 2½ tons in weight unladen. |
25 |
0 |
0 |
33 |
6 |
8 |
| Exceeding 2½ tons, but not exceeding 3 tons in weight unladen. |
30 |
0 |
0 |
40 |
0 |
0 |
| Exceeding 3 tons, but not exceeding 4 tons in weight unladen. |
35 |
0 |
0 |
46 |
13 |
4 |
| Exceeding 4 tons, but not exceeding 5 tons in weight unladen. |
40 |
0 |
0 |
53 |
6 |
8 |
| Exceeding 5 tons, but not exceeding 6 tons in weight unladen. |
45 |
0 |
0 |
60 |
0 |
0 |
| Exceeding 6 tons in weight unladen— |
|
|
|
|
|
|
| For the first 6 tons |
45 |
0 |
0 |
60 |
0 |
0 |
| For each additional ton or part of a ton in excess of 6 tons. |
10 |
0 |
0 |
13 |
6 |
8 |
694
§
(ii) which are propelled by steam—
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| Not exceeding 2 tons in weight unladen. |
25 |
0 |
0 |
25 |
0 |
0 |
| Exceeding 2 tons, but not exceeding 2½ tons in weight unladen. |
30 |
0 |
0 |
40 |
0 |
0 |
| Exceeding 2½ tons, but not exceeding 3 tons in weight unladen. |
35 |
0 |
0 |
46 |
13 |
4 |
| Exceeding 3 tons, but not exceeding 4 tons in weight unladen. |
50 |
0 |
0 |
66 |
13 |
4 |
| Exceeding 4 tons, but not exceeding 5 tons in weight unladen. |
70 |
0 |
0 |
93 |
6 |
8 |
| Exceeding 5 tons, but not exceeding 6 tons in weight unladen. |
90 |
0 |
0 |
120 |
0 |
0 |
| Exceeding 6 tons in weight unladen— |
|
|
|
|
|
|
| For the first 6 tons |
90 |
0 |
0 |
120 |
0 |
0 |
| For each additional ton or part of a ton in excess of 6 tons. |
15 |
0 |
0 |
20 |
0 |
0 |
§
(iii) which are not constructed or adapted to use as fuel any fuel other than light-oils—
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| Not exceeding 12 cwt. in weight unladen. |
10 |
0 |
0 |
10 |
0 |
0 |
| Exceeding 12 cwt., but not exceeding 1 ton in weight unladen. |
15 |
0 |
0 |
15 |
0 |
0 |
| Exceeding 1 ton, but not exceeding 1½ tons in weight unladen. |
20 |
0 |
0 |
20 |
0 |
0 |
| Exceeding 1½ tons, but not exceeding 2 tons in weight unladen. |
25 |
0 |
0 |
25 |
0 |
0 |
| Exceeding 2 tons, but not exceeding 2½ tons in weight unladen. |
30 |
0 |
0 |
40 |
0 |
0 |
| Exceeding 2½ tons, but not exceeding 3 tons in weight unladen. |
35 |
0 |
0 |
46 |
13 |
4 |
| Exceeding 3 tons, but not exceeding 4 tons in weight unladen. |
50 |
0 |
0 |
66 |
13 |
4 |
| Exceeding 4 tons in weight unladen— |
|
|
|
|
|
|
| For the first 4 tons |
50 |
0 |
0 |
66 |
13 |
4 |
| For each additional ton or part of a ton in excess of 4 tons. |
20 |
0 |
0 |
26 |
13 |
4 |
695
§
(iv) which are constructed or adapted to use coal gas as fuel—
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| Not exceeding 2 tons in weight unladen. |
30 |
0 |
0 |
30 |
0 |
0 |
| Exceeding 2 tons, but not exceeding 2½ tons in weight unladen. |
35 |
0 |
0 |
46 |
13 |
4 |
| Exceeding 2½ tons, but not exceeding 3 tons in weight unladen. |
40 |
0 |
0 |
53 |
6 |
8 |
| Exceeding 3 tons, but not exceeding 4 tons in weight unladen. |
60 |
0 |
0 |
80 |
0 |
0 |
| Exceeding 4 tons, but not exceeding 5 tons in weight unladen. |
80 |
0 |
0 |
106 |
13 |
4 |
| Exceeding 5 tons in weight unladen— |
|
|
|
|
|
|
| For the first 5 tons |
80 |
0 |
0 |
106 |
13 |
4 |
| For each additional ton or part of a ton in excess of 5 tons. |
25 |
0 |
0 |
33 |
6 |
8 |
§
(v) which are not chargeable with duty under the foregoing provisions of this paragraph—
| Description of Vehicles. |
Rate of Duty. |
| Vehicles fitted entirely with pneumatic tyres. |
Other vehicles. |
|
£ |
s. |
d. |
£ |
s. |
d. |
| Not exceeding 2½ tons in weight unladen. |
35 |
0 |
0 |
46 |
13 |
4 |
| Exceeding 2½ tons, but not exceeding 3 tons in weight unladen. |
40 |
0 |
0 |
60 |
0 |
0 |
| Exceeding 3 tons, but not exceeding 4 tons in weight unladen. |
65 |
0 |
0 |
86 |
13 |
4 |
| Exceeding 4 tons, but not exceeding 5 tons in weight unladen. |
90 |
0 |
0 |
120 |
0 |
0 |
| Exceeding 5 tons, but not exceeding 6 tons in weight unladen. |
120 |
0 |
0 |
160 |
0 |
0 |
| Exceeding 6 tons, but not exceeding 7 tons in weight unladen. |
150 |
0 |
0 |
200 |
0 |
0 |
| Exceeding 7 tons in weight unladen— |
|
|
|
|
|
|
| For the first 7 tons |
150 |
0 |
0 |
200 |
0 |
0 |
| For each additional ton or part of a ton in excess of 7 tons. |
25 |
0 |
0 |
33 |
6 |
8 |
696
| Description of Vehicles. |
Rate of Duty. |
|
£ |
s. |
d. |
| (d) Goods vehicles if used for drawing a trailer— |
|
|
|
| where the weight of the vehicle unladen does not exceed 2½ tons |
10 |
0 |
0 |
| where the weight of the vehicle unladen exceeds 2½ tons but does not exceed 4 tons |
15 |
0 |
0 |
| where the weight of the vehicle unladen exceeds 4 tons |
20 |
0 |
0 |
§
The duties chargeable under paragraph (d) of this Table in respect of any vehicle shall be chargeable in addition to the duty chargeable op the vehicle under paragraph (a), (b), or (c) of this Table.
§
For the purposes of this Table a vehicle registered under the Roads Act, 1920, in the name of a person engaged in agriculture shall not be deemed to be used otherwise than solely by that person for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, by reason only that on an occasion when the vehicle is being used by that person for that purpose it is also used for the conveyance for some other person engaged in agriculture of the produce of, or articles required for the purposes of, agricultural land occupied by that other person, if it is shown—
- (a) that the vehicle is so used only occasionally;
- (b) that the goods conveyed for that other person represent only a small proportion of the total amount of goods which the vehicle is conveying on that occasion;
- (c) that no payment or reward of any kind is, or is agreed to be, made or given for the conveyance of the goods of that other person."