HC Deb 21 April 1975 vol 890 cc1145-55

Motion made, and Question, That the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972 shall have effect with the amendments set out below. But this Resolution shall not authorise the making of amendments that would result in

PROVISIONS SUBSTITUTED FOR PART H OF SCHEDULE I TO ACT OF 1971 AND ACT OF 1972
Description of vehicle Rate of duty
£
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 4.00
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 8.00
3. Bicycles and tricycles not in the foregoing paragraphs 16.00

different provisions being in force in different parts of Great Britain. 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.

  1. (1) In the said Acts of 1971 and 1972—
    1. (a) for the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out below;
    2. (b) in paragraph 1 of Part I of Schedule I (annual rates of duty for certain vehicles not exceeding 8 cwt.) for the words "8 hundredweight" there shall be substituted the words "8¼ hundredweight";
    3. (c) in section 16 (trade licences) for "£15" and "£2.50" there shall be substituted respectively "£20" and "£3.35".
  2. (2) No duty shall be chargeable under the said Act of 1971 in respect of tramcars used for the conveyance of passengers and accordingly there shall be omitted
    1. (a) in section 4(1)(e) of that Act the words "not being tramcars used for the conveyance of passengers";
    2. (b) in paragraph 1 of Part I of Schedule 2 to that Act the words "of any description" and "in relation to carriages of that description".
  3. (3) Paragraph (1) above has effect in relation to licences taken out after 15th April 1975 and paragraph (2) above has effect as from 16th April 1975.

PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 3 TO ACT OF 1971
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 ton on part of a ton in excess of the weight in column 2
£ £
1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines. — — 6.65 —
2. Haulage vehicles, being showmen's vehicles — 7½tons 62.65 —
7½ tons 8 tons 75.00 —
8 tons 10 tons 87.35 —
10 tons — 87.35 12.65
3. Haulage vehicles, not being showmen's vehicles. — 2 tons 80.00 —
2 tons 4 tons 144.00 —
4 tons 6 tons 198.00 —
6 tons 7½ tons 252.00 —
7½ tons 8 tons 306.00 —
8 tons — 306.00 54.00
TABLE B
RATES OF DUTY ON GOODS VEHICLES USED FOR DRAWING TRAILERS
1. Weight unladen of vehicle 4.
Description of vehicle 2. Exceeding 3. Not exceeding Rate of duty
£
1. Showmen's goods vehicles — — 23.35
2. Electrically propelled goods vehicles (other than farmers goods vehicles and showmen's goods vehicles); towers wagons. — 1½ tons 18.65
1½ tons 3 tons 32.00
3 tons — 36.00
3. Other goods vehicles — 1½ tons 18.65
1½ tons 2½ tons 32.00
2 ½ tons 4 tons 53.35
4 tons — 72.00
TABLE B
RATES OF DUTY ON GOODS VEHICLES USED FOR DRAWING TRAILERS
1. Weight unladen of vehicle 4.
Description of vehicle 2. Exceeding 3. Not exceeding Rate of duty
£
1. Showmen's goods vehicles — — 23.35
3. Other goods vehicles — 1½ tons 18.65
1½ tons 2½ tons 38.35
2½ tons 4 tons 48.00
4 tons — 64.00
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 5 TO ACT OF 1971
Description of vehicle Rate of duty
£
1. Electrically propelled vehicles; vehicles not exceeding 7 horse-power, if registered under the Roads Act 1920 for the first time before 1st January 1947 28.80
2. Vehicles not included above 40.00
PROVISIONS SUBSISTITUTED FOR PART II OF SCHEDULE 5 TO ACT OF 1972
Descirption of vehicle Rate of duty
£
1. Electricity propelled 28.80
2. Not electrically propelled—
(a) if first registered under the Roads Act 1920 before 1st January 1947, or which, if its first registration for taxation purposes had been effected in Northern Ireland, would have been so first registered as aforesaid under that Act as in force in Northern Ireland—
(i) not exceeding 6 horse-power 24.00
(ii) exceeding 6 horse-power but not exceeding 9 horse-power—for each unit or part of a unit of horse-power 4.00
(b) other vehicles 40.00

put forthwith pursuant to Standing Order No. 94 (Ways and Means motions):—

Division No. 174.] AYES [10.53 p.m.
Abse, Leo Bishop, E. S. Callaghan, Jim (Middleton & P)
Anderson, Donald Blenkinsop, Arthur Campbell, Ian
Archer, Peter Boardman H. Canavan, Dennis
Armstrong, Ernest Booth, Albert Cant, R. B.
Ashton, Joe Boothroyd, Miss Betty Carson, John
Atkins, Ronald (Preston N) Bottomley, Rt Hon Arthur Carter-Jones, Lewis
Atkinson, Norman Boyden, James (Dish Auck) Cartwright, John
Bagier, Gordon A. T. Bradley, Tom Castle, Rt Hon Barbara
Barnett, Guy (Greenwich) Bray, Dr Jeremy Clemitson, Ivor
Barnett, Rt Hon Joel (Heywood) Broughton, Sir Alfred Cocks, Michael (Bristol S)
Bates, All Brown, Robert C. (Newcastle W) Coleman, Donald
Bean, R. E. Buchan, Norman Colquhoun, Mrs Maureen
Benn, Rt Hon Anthony Wedgwood Buchanan, Richard Concannon, J. D.
Bennett, Andrew (Stockport N) Butler, Mre Joyce (Wood Green) Conlon, Bernard
Bidwell, Sydney Callaghan, Rt Hon J. (Cardiff SE) Cook, Robin F. (Edin C)

The House divided: Ayes 287, Noes 267.

Corbett, Robin Jackson, Colin (Brighouse) Phipps, Dr Colin
Cox, Thomas (Tooting) Jackson, Miss Margaret (Lincoln) Powell, Rt Hon J. Enoch
Craigen, J. M. (Maryhill) Janner, Greville Prentice, Rt Hon Reg
Crawshaw, Richard Jay, Rt Hon Douglas Price, C. (Lewisham W)
Cronin, John Jeger, Mrs Lena Price, William (Rugby)
Cryer, Bob Jenkins, Hugh (Putney) Radice, Giles
Cunningham, G. (Islington S) Jenkins, Rt Hon Roy (Stechford) Rees, Rt Hon Merlyn (Leeds S)
Cunningham, Dr J. (Whiteh) John, Brynmor Richardson. Miss Jo
Dalyell, Tam Johnson, James (Hull West) Roberts, Albert (Normanton)
Davidson, Arthur Johnson, Walter (Derby S) Roberts, Gwilym (Cannock)
Davies, Bryan (Enfield N) Jones, Alec (Rhondda) Robertson, John (Paisley)
Davies, Denzil (Llanelli) Jones, Barry (East Flint) Roderick, Caerwyn
Davies, Ifor (Gower) Jones, Dan (Burnley) Rodgers, George (Chorley)
Davis, Clinton (Hackney C) Judd, Frank Rodgers, William (Stockton)
Deakins, Eric Kaufman, Gerald Rooker, J. W.
Dean, Joseph (Leeds West) Kelley, Richard Rose, Paul B.
de Freitas, Rt Hon Sir Geoffrey Kerr, Russell Ross, Rt Hon W. (Kilmarnock)
Delargy, Hugh Kilroy-Silk, Robert Rowlands, Ted
Dell, Rt Hon Edmund Lambie, David Ryman, John
Dempsey, James Lamborn, Harry Sandelson, Neville
Doig, Peter Lamond, James Sedgemore, Brian
Dormand, J. D. Leadbitter, Ted Selby, Harry
Douglas-Mann, Bruce Lee, John Shaw, Arnold (Ilford South)
Dunlop, John Lestor, Miss Joan (Eton & Slough) Sheldon, Robert (Ashton-u-Lyne)
Dunn, James A. Lever, Rt Hon Harold Shore, Rt Hon Peter
Dunnett, Jack Lewis, Ron (Carlisle) Short, Rt Hon E. (Newcastle C)
Dunwoody, Mrs Gwyneth Lipton, Marcus Short, Mrs Renee (Wolv NE)
Eddie, Alex Lomas, Kenneth Silkin, Rt Hon John (Deptford)
Edelman, Maurice Loyden, Eddie Silkin, Rt Hon S. C. (Dulwich)
Edge, Geoff Luard, Evan Silverman, Julius
Ellis, John (Brigg & Scun) Lyon, Alexander (York) Skinner, Dennis
Ellis, Tom (Wrexham) Lyons, Edward (Bradford W) Small, William
English, Michael McCusker, H. Smith, John (N Lanarkshire)
Ennals, David McElhone, Frank Spearing, Nigel
Evans, Fred (Caerphilly) MacFarquhar, Roderick Spriggs, Leslie
Evans, loan (Aberdare) McGuire, Michael (Ince) Stallard, A. W.
Evans, John (Newton) Mackenzie, Gregor Stewart, Rt Hon M. (Fulham)
Ewing, Harry (Stirling) Mackintosh, John P. Stoddart, David
Fernyhough, Rt Hon E. Maclennan Robert Stott, Roger
Fitch, Alan (Wigan) McMillan, Tom (Glasgow C) Strang, Gavin
Fitt, Gerard (Belfast W) McNamara, Kevin Strauss, Rt Hon G. R.
Flannery, Martin Madden, Max Summerskill, Hon Dr Shirley
Fletcher, Ted (Darlington) Magee, Bryan Swain, Thomas
Foot, Rt Hon Michael Maguire, Frank (Fermanagh) Taylor, Mrs Ann (Bolton W)
Ford, Ben Mahon, Simon Thomas, Mike (Newcastle E)
Forrester, John Mallalieu, J. P. W. Thomas, Ron (Bristol NW)
Fowler, Gerald (The Wrekin) Marks, Kenneth Tierney, Sydney
Fraser, John (Lambeth, N'w'd) Marquand, David Tinn, James
Freeson, Reginald Marshall, Dr Edmund (Goole) Tomlinson, John
Garrett, John (Norwich S) Marshall, Jim (Leicester S) Tomney, Frank
Garrett, W. E. (Wallsend) Meacher, Michael Torney, Tom
George, Bruce Mellish, Rt Hon Robert Varley, Rt Hon Eric G.
Gilbert, Dr John Mikardo, Ian Wainwright, Edwin (Dearne V)
Ginsburg, David Millan, Bruce Walden, Brian (B'ham, L'dyw'd)
Golding, John Miller, Dr M. S. (E Kilbride) Walker, Harold (Doncaster)
Gould, Bryan Miller, Mrs Millie (Ilford N) Walker, Terry (Kingswood)
Gourlay, Harry Mitchell, R. C. (Solon, lichen) Ward, Michael
Graham, Ted Molloy, William Watkins, David
Grant, George (Morpeth) Molyneaux, James Weetch, Ken
Grant, John (Islington C) Moonman, Eric Weitzman, David
Groton, Bruce Morris, Charles R. (Openshaw) Wellbeloved, James
Hamilton, James (Bothwell) Morris, Alfred (Wythenshawe) White, Frank R. (Bury)
Hamilton, W. W. (Central Fife) Morris, Rt Hon J. (Aberavon) White, James (Pollok)
Hardy, Peter Moyle, Roland Whitlock, William
Harrison, Walter (Wakefield) Mulley, Rt Hon Frederick Willey, Rt Hon Frederick
Hart, Rt Hon Judith Murray, RI Hon Ronald King Williams, Alan (Swansea W)
Hattersley, Rt Hon Roy Newens, Stanley Williams, Alan (Swansea W)
Hatton, Frank Noble, Mike Williams, Alan Lee (Hornch'ch)
Hayman, Mrs Helene Oakes, Gordon Williams, Rt Hon Shirley (Hertford)
Healey, Rt Hon Denis Ogden, Eric Williams, W. T. (Warrington)
Heffer, Eric S. O'Halloran, Michael Wilson, Rt Hon H. (Huyton)
Hooley, Frank O'Malley, Rt Hon Brian Wilson, William (Coventry SE)
Horam, John Orbach, Maurice Wise, Mrs Audrey
Howell, Denis (B'ham, Sm H) Orme, Rt Hon Stanley Woodall, Alec
Hoyle, Doug (Nelson) Ovenden, John Woof, Robert
Huckfleld, Les Owen, Dr David Wrigglesworth, Ian
Hughes, Rt Hon C. (Anglesey) Padley, Walter Young, David (Bolton E)
Hughes, Mark (Durham) Palmer, Arthur
Hughes, Robert (Aberdeen N) Park, George TELLERS FOR THE AYES:
Hughes, Roy (Newport) Parker, John Mr. Joseph Harper and
Hunter, Adam Parry, Robert Mr. Laurie Pavitt.
Irvine, Rt Hon Sir A. (Edge Hill) Peart, Rt Hon Fred
Irving, Rt Hon S. (Dartford) Perry, Ernest
NOES
Adley, Robert Gow, Ian (Eastbourne) Monro, Hector
Aitken, Jonathan Gower, Sir Raymond (Barry) Montgomery, Fergus
Alison, Michael Grant, Anthony (Harrow C) Moore, John (Croydon C)
Arnold, Tom Gray, Hamish Morgan, Geraint
Atkins, Rt Hon H. (Spelthorne) Griffiths, Eldon Morgan-Giles, Rear-Admiral
Awdry, Daniel Grimond, Rt Hon J. Morris, Michael (Northampton S)
Bain, Mrs Margaret Grist, tan Morrison, Hon Peter (Chester)
Baker, Kenneth Hall, Sir John Mudd, David
Banks, Robert Hall-Davis, A. G. F. Neave, Airey
Beith, A. J. Hamilton, Michael (Salisbury) Nelson, Anthony
Bell, Ronald Hampson, Dr Keith Neubert, Michael
Bennett, Dr Reginald (Fareham) Hannam, John Newton, Tony
Benyon, W. Harvie Anderson, Rt Hon Miss Normanton, Tom
Biffen, John Hastings, Stephen Nott, John
Biggs-Davison, John Havers, Sir Michael Onslow, Cranley
Blaker, Peter Hawkins, Paul Oppenheim, Mrs Sally
Body, Richard Hayhoe, Barney Page, Rt Hon R. Graham (Crosby)
Boscawen, Hon Robert Heath, Rt Hon Edward Pardoe, John
Bowden, A. (Brighton, Kemptown) Henderson, Douglas Parkinson, Cecil
Boyson, Or Rhodes (Brent) Heseltine, Michael Pattie, Geoffrey
Braine, Sir Bernard Hicks, Robert Penhaligon, David
Brittan, Leon Higgins, Terence L. Percival, Ian
Brother ton, Michael Holland, Philip Peyton, Rt Hon John
Brown, Sir Edward (Bath) Hordern, Peter Pink, R. Bonner
Bryan, Sir Paul Howe, Rt Hon Sir Geoffrey Prior, RI Hon James
Buchanan-Smith, Alick Howell, David (Guildford) Raison, Timothy
Buck, Antony Howell, Ralph (North Norfolk) Rathbone, Tim
Budgen, Nick Howells, Geraint (Cardigan) Rees, Peter (Dover & Deal)
Bulmer, Esmond Hurd, Douglas Rees-Davies, W. R.
Burden, F. A. Hutchison, Michael Clark Renton, Rt Hon Sir D. (Hunts)
Butler, Adam (Bosworth) Irvine, Bryant Godman (Rye) Renton, Tim (Mid-Sussex)
Carlisle, Mark Irving, Charles (Cheltenham) Rhys Williams, Sir Brandon
Carr, Rt Hon Robert James, David Ridley, Hon Nicholas
Chalker, Mrs Lynda Jenkin, Rt Hon P. (Wanst'd&W'df'd) Ridsdale, Julian
Clark, Alan (Plymouth, Sutton) Jessel, Toby Rifkind, Malcolm
Clark, William (Croydon S) Johnson Smith, G. (E. Grinstead) Rippon, Rt Hon Geoffrey
Clarke, Kenneth (Rushcliffe) Johnston, Russell (Inverness) Roberts, Michael (Cardiff NW)
Clegg, Walter Jones, Arthur (Daventry) Roberts, Wyn (Conway)
Cockcroft, John Jopling, Michael Ross, Stephen (Isle of Wight)
Cooke, Robert (Bristol W) Joseph, Rt Hon Sir Keith Rossi, Hugh (Hornsey)
Cope, John Kaberry, Sir Donald Rost, Peter (SE Derbyshire)
Corrie, John Kellett-Bowman, Mrs Elaine Royle, Sir Anthony
Costain, A. P. Kimball, Marcus Sainsbury, Tim
Crawford, Douglas King, Evelyn (South Dorset) St. John-Stevas, Norman
Crouch, David King, Tom (Bridgwater) Scott, Nicholas
Crowder, F. P. Kirk, Peter Scott-Hopkins, James
Davies, Rt Hon J. (Knutsford) Kitson, Sir Timothy Shaw, Giles (Pudsey)
Dean, Paul, (N Somerset) Knight, Mrs Jill Shaw, Michael (Scarborough)
Dodsworth, Geoffrey Knox, David Shelton, William (Streatham)
Douglas-Hamilton, Lord James Lamont, Norman Shepherd, Colin
Drayson, Burnaby Lone, David Shersby, Michael
du Cann, Rt Hon Edward Langford-Holt, Sir John Sims, Roger
Durant, Tony Latham, Michael (Melton) Sinclair, Sir George
Dykes, Hugh Lawrence, Ivan Skeet, T. H. H.
Eden, Rt Hon Sir John Lawson, Nigel Smith, Cyril (Rochdale)
Edwards, Nicholas (Pembroke) Le Merchant, Spencer Smith, Dudley (Warwick)
Elliott, Sir William Lewis, Kenneth (Rutland) Speed, Keith
Emery, Peter Lloyd, Ian Spence, John
Evans, Gwynfor (Carmarthen) Loveridge, John Spicer, Jim (W Dorset)
Ewing, Mrs Winifred (Moray) Luce, Richard Spicer, Michael (S Worcester)
Eyre, Reginald McAdden, Sir Stephen Sproat, lain
Fairbairn, Nicholas MacCormick, lain Stainton, Keith
Fairgrieve, Russell McCrindle, Robert Stanbrook, Ivor
Finsberg, Geoffrey Macfarlane, Neil Stanley, John
Fisher, Sir Nigel MacGregor, John Steel, David (Roxburgh)
Fletcher-Cooke, Charles Macmillan, Rt Hon M. (Farnham) Steen, Anthony (Wavertree)
Fookes, Miss Janet McNair-Wilson, M. (Newbury) Stewart, Donald (Western Isles)
Fowler, Norman (Sutton C'f'd) Madel, David Stewart, Ian (Hitchin)
Fox, Marcus Marshall, 'Michael (Arundel) Stokes, John
Fraser, Rt Hon H. (Stafford & St) Marten, Neil Stradling Thomas, J.
Freud, Clement Mates, Michael Tapsell. Peter
Fry, Peter Mather, Carol Taylor, Teddy (Cathcart)
Galbraith, Hon. T. G. D. Maude, Angus Temple-Morris, Peter
Gardner Edward (S Fylde) Maudling, Rt Hon Reginald Thatcher, Rt Hon Margaret
Gilmour, Rt Hon Ian (Chesham) Mawby, Ray Thomas, Dafydd (Merioneth)
Gilmour, Sir John (East Fife) Maxwell-Hyslop, Robin Thomas, Rt Hon P. (Hendon S)
Glyn, Dr Alan Mayhew, Patrick Thompson, George
Godber, Rt Hon Joseph Meyer, Sir Anthony Thorpe, RI Hon Jeremy (N Devon)
Goodhart, Philip Mills, Peter Townsend, Cyril D.
Goodhew, Victor Miscampbell, Norman Trotter, Neville
Goodiad, Alastair Mitchell, David (Basingstoke) Tugendhat, Christopher
Gorst, John Moate, Roger van Straubenzee, W. R.
Vaughan, Dr Gerard Weatherill, Bernard Wood, Rt Hon Richard
Viggers, Peter Wells, John Young, Sir G. (Ealing, Acton)
Wainwright, Richard (Colne V) Welsh, Andrew Younger, Hon George
Wakeham, John Whitelaw, Rt Hon William Walker, Rt Hon P. (Worcester)
Wiggin, Jerry TELLERS FOR THE NOES Walker-Smith, Rt Hon Sir Derek
Wigley, Dafydd Mr. Anthony Berry and Walters, Dennis
Wilson, Gordon (Dundee E) Mr. Fred Silvester.

Question accordingly agreed to.