HC Deb 25 March 1968 vol 761 cc1062-5

Motion made, and Question, That, in the case of licences taken out after 19th March 1968—

  1. (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;
  2. (b) the annual rates (section 12 of the said Act of 1962) of duty for general trade licences shall be increased from £45 to £60 and from £9 to £12, and for limited trade licences shall be increased from £9 to £12 and from £2 to £2 10s.;
  3. (c) in relation to any hackney carriage or goods vehicle which is partly used for private purposes, the duty chargeable by virtue of Schedule 2 or Schedule 4 to the said Act of 1962, as the case may be, shall (if apart from the provisions of this paragraph it would be less) be equal to the duty which would be chargeable in respect of that hackney carriage or goods vehicle if Schedule 5 to that Act, and not the said Schedule 2 or 4, were applicable thereto;
  4. (d) for the purposes of the said Schedule 4, but without prejudice to the provisions of the last foregoing paragraph, a vehicle shall be treated as a farmer's goods vehicle notwithstanding that it is partly used for private purposes if, apart from that use, it would be a farmer's goods vehicle within the meaning of that Schedule.

In paragraphs (c) and (d) of this Resolution "used for private purposes" means—

  1. (a) as respects a hackney carriage, used otherwise than for the purpose of carrying passengers for hire or reward or of being let for hire;
  2. (b) as respects a goods vehicle, used otherwise than for the conveyance of goods or burden for hire or reward or for or in connection with a trade or business (including the performance by a local or public authority of its functions).

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 1968.

TABLE
PART I
VEHICLES CHARGEABLE IN ACCORDANCE WITH SCHEDULE 1
Description of vehicle Rate of duty
£ s. d.
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres; electrically propelled bicycles; electrically propelled tricycles which do not exceed 165 pounds in weight unladen. 2 10 0
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger 5 0 0
3. Bicycles and tricycles not in the foregoing paragraphs. 10 0 0
PART II
VEHICLES CHARGEABLE IN ACCORDANCE WITH SCHEDULE 3
Weight unladen of vehicle Rate of Duty
1. 2. 3. 4. 5.
Description of vehicle 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; works trucks; mowing machines — — 5 0 0 —
2. Haulage vehicles, being showmen's vehicles — 7¼ tons 47 0 0 —
7¼ tons 8 tons 56 5 0 —
8 tons 10 tons 65 10 0 —
10 tons — 65 10 0 9 10 0
3. Haulage vehicles, not being showmen's — 2 tons 60 0 0 —
vehicles. 2 tons 4 tons 108 0 0 —
4 tons 6 tons 148 10 0 —
6 tons 7¼ tons 189 0 0 —
7¼ tons 8 tons 229 10 0 —
8 tons — 229 10 0 40 10 0
PART III
VEHICLES CHARGEABLE IN ACCORDANCE WITH SCHEDULE 4
TABLE A
General Rates of Duty
Weight unladen of vehicle Rate of Duty
1. 2. 3. 4. 5.
Description of vehicle Exceeding Not Exceeding 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. 17 10 0 —
12 cwt. 16 cwt. 19 5 0 —
16cwt. 1 ton 21 0 0 —
1 ton 1¼ tons 22 15 0 —
1¼ tons 2¼ tons 22 15 0 2 0 0
2½ tons 4¼ tons 32 15 0 2 10 0
4¼ tons 5¾ tons 50 5 0 1 0 0
5¾ tons 8¼ tons 56 5 0 1 5 0
8½ tons — 70 0 0 1 0 0
2. Showmen's goods vehicles … … … — 12 cwt. 17 10 0 —
12 cwt. 16 cwt. 19 5 0 —
16 cwt. 1 ton 21 0 0 —
1 ton 3 tons 21 0 0 2 0 0
3 tons 4 tons 37 0 0 2 5 0
4 tons 5 tons 46 0 0 2 0 0
5 tons 6 tons 54 0 0 1 15 0
6 tons — 61 0 0 2 0 0
3. Electrically propelled goods vehicles (other than farmers' goods vehicles or showmen's goods vehicles); tower wagons. — 12 cwt. 24 0 0 —
12cwt. 16 cwt. 26 5 0 —
16 cwt. 1 ton 29 10 0 —
1 ton 6 tons 29 10 0 3 0 0
6 tons 7 tons 89 10 0 2 10 0
7 tons 8¼ tons 99 10 0 2 15 0
8¼ tons — 113 5 0 3 0 0
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule. — 12 cwt. 24 0 0 —
12 cwt. 16 cwt. 30 0 0 —
16 cwt. 1 ton 36 10 0 —
1 ton 1½ tons 36 10 0 6 10 0
1½ tons 2 tons 49 10 0 6 15 0
2 tons 3 tons 63 0 0 7 10 0
3 tons 4 tons 93 0 0 10 10 0
4 tons — 135 0 0 13 10 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 — — 17 10 0
2. Electrically propelled goods vehicles (other than farmers' — 1½ tons 14 0 0
goods vehicles and showmen's goods vehicles); tower 1½ tons 3 tons 24 0 0
wagons. 3 tons — 27 0 0
3. Other goods vehicles — 1½ tons 14 0 0
14 tons 2½ tons 24 0 0
2½ tons 4 tons 40 0 0
4 tons — 54 0 0
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 18 0 0
2. Vehicles not included above 25 0 0

For the purposes of the Table above, weight, cylinder capacity and horse-power are to be determined, and other expressions interpreted, in accordance with the said Act of 1962.—[Mr. Roy Jenkins.]

put forthwith pursuant to Standing Order No. 90(2) (Ways and Means motions), and agreed to.