HC Deb 06 April 1965 vol 710 cc302-7
302
§
Motion made, and Question,
8. That in the case of licences taken out after 6th
April 1965—
- (a) the annual rates of duty for licences (other
than trade licences) for vehicles chargeable in accordance
with Schedules 1, 3, 4 and 5 to the Vehicles (Excise) Act
1962 shall be those respectively specified in Parts I to IV
of the following Table;
- (b) the annual rates (section 12 of the said Act of 1962) of duty for general trade licences shall be increased from £30 to £45 and from £6 to £9, and for limited trade licences shall be increased from £6 to £9 and from £1 5s. 0d. to £2.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1913.
303
PART II |
VEHICLES CHARGEABLE IN ACCORDANCE WITH SCHEDULE 3 |
|
|
Weight unladen of vehicle |
Rate of duty |
|
1. |
2. |
3. |
4. |
5. |
Description |
Exceeding |
Not Exceeding |
Initial |
Additional for each ton or part of a ton in excess of the weight in column 2 |
|
|
|
|
£ |
s. |
d. |
£ |
s. |
d. |
1. |
Agricultural machines; digging machines; mobile cranes; mowing machines. |
— |
— |
3 |
15 |
0 |
|
— |
|
2. |
Haulage vehicles, being showmen's vehicles |
— |
7¼tons |
45 |
0 |
0 |
|
— |
|
|
|
7¼tons |
8 tons |
54 |
0 |
0 |
|
— |
|
|
|
8 tons |
10 tons |
63 |
0 |
0 |
|
— |
|
|
|
10 tons |
— |
63 |
0 |
0 |
9 |
0 |
0 |
3. |
Haulage vehicles, not being showmen's vehicles. |
— |
2 tons |
45 |
0 |
0 |
|
— |
|
|
|
2 tons |
4 tons |
72 |
0 |
0 |
|
— |
|
|
|
4 tons |
6 tons |
99 |
0 |
0 |
|
— |
|
|
|
6 tons |
7¼tons |
126 |
0 |
0 |
|
— |
|
|
|
7¼tons |
8 tons |
153 |
0 |
0 |
|
— |
|
|
|
8 tons |
— |
153 |
0 |
0 |
27 |
0 |
0 |
305
PART III |
VEHICLES CHARGEABLE IN ACCORDANCE WITH SCHEDULE 4 |
Tables showing annual rates of duty on goods vehicles |
TABLE A |
General Rates of Duty |
|
|
Weight unladen of vehicle |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Description of vehicle |
Exceeding |
Not Edceeding |
Initial |
Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2 |
|
|
|
|
£ |
s. |
d. |
£ |
s. |
d. |
1. |
Farmers'goods vehicles |
— |
12 cwt. |
18 |
0 |
0 |
|
— |
|
|
|
12 cwt. |
16 cwt. |
19 |
5 |
0 |
|
— |
|
|
|
16 cwt. |
1ton |
20 |
5 |
0 |
|
— |
|
|
|
1ton |
l ¼ tons |
21 |
10 |
0 |
|
— |
|
|
|
1 ¼ tons |
2 tons |
21 |
10 |
0 |
|
15 |
0 |
|
|
2 tons |
3 ½ tons |
23 |
15 |
0 |
1 |
5 |
0 |
|
|
3½ tons |
— |
31 |
5 |
0 |
|
15 |
0 |
2. |
Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons. |
— |
12 cwt. |
18 |
0 |
0 |
|
— |
|
|
|
12 cwt. |
16 cwt. |
19 |
15 |
0 |
|
— |
|
|
|
16 cwt. |
1ton |
21 |
10 |
0 |
|
— |
|
|
|
1ton |
2 tons |
21 |
10 |
0 |
1 |
15 |
0 |
|
|
2 tons |
3 tons |
28 |
10 |
0 |
2 |
0 |
0 |
|
|
3 tons |
4 tons |
36 |
10 |
0 |
1 |
15 |
0 |
|
|
4 tons |
6 tons |
43 |
10 |
0 |
2 |
0 |
0 |
|
|
6 tons |
8 tons |
59 |
10 |
0 |
1 |
15 |
0 |
|
|
8 tons |
— |
73 |
10 |
0 |
2 |
0 |
0 |
3. |
Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule. |
— |
12 cwt. |
18 |
0 |
0 |
|
— |
|
|
|
12 cwt. |
16 cwt. |
22 |
10 |
0 |
|
— |
|
|
|
16 cwt. |
1ton |
27 |
0 |
0 |
|
— |
|
|
|
1ton |
3 tons |
27 |
0 |
0 |
4 |
10 |
0 |
|
|
3 tons |
4 tons |
63 |
0 |
0 |
6 |
15 |
0 |
|
|
4 tons |
— |
90 |
0 |
0 |
9 |
0 |
0 |
TABLE B |
RATES OF DUTY ON GOODS VEHICLES USED FOR DRAWING TRAILERS |
|
|
Weight unladen of vehicle |
|
|
|
1. |
2. |
3. |
4. |
Description of vehicle |
Exceeding |
Not Exceeding |
Rate of Duty |
|
|
|
|
£ |
s. |
d. |
1. |
Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons. |
— |
— |
18 |
0 |
0 |
2. |
Other goods vehicles |
— |
2 ½ tons |
18 |
0 |
0 |
|
|
2 ½ tons |
4 tons |
27 |
0 |
0 |
|
|
4 tons |
— |
36 |
0 |
0 |
307
PART IV |
VEHICLES CHARGEABLE IN ACCORDANCE WITH SCHEDULE 5 |
Description of vehicle |
Rate of duty |
|
|
£ |
s. |
d. |
1. |
Electrically propelled vehicles; vehicles not exceeding seven horse-power, if registered under the Roads Act 1920 for the first time before 1st January 1947 |
12 |
10 |
0 |
2. |
Vehicles not included above |
17 |
10 |
0 |
§
For the purposes of this Resolution, weight, cylinder capacity and horse-power are to be determined, and other expressions interpreted in accordance with, the said Act of 1962.—[Mr. Callaghan.]
§
put and agreed to.