HC Deb 04 April 1977 vol 929 cc1014-27

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 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(2) of Part I of Schedule 4 for the words following if a goods vehicle' there shall be substituted the words is use for drawing a trailer, the annual rate of duty applicable thereto in accordance with the foregoing sub-paragraph shall, according to the unladen weight of the vehicle as set out in the first and second columns of Table B in Part II of this Schedule, be increased by the amount specified in the third column of that Table.';
    3. (c) in section 16 (trade licences) for '£20' and '£3.35' there shall be substituted respectively '£25' and '£5;
    4. (d) in section 2(1)(b) (four month licence for vehicles with annual rate exceeding £8) for '£8' there shall be substituted '£18'.
  2. (2) Paragraph 1 above has effect in relation to licences taken out after 29th March 1977.

PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 1 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 5.00
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 10.00
3. Bicycles and tricycles not in the foregoing paragraphs 20.00
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 2 TO ACT OF 1971 AND ACT OF 1972
Description of vehicle Rate of duty
£
Hackney carriages … … … 25.00
with an additional 50p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.
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 of a ton in excess of the weight in column 2
£ £
1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen's tractors. — — 8.50 —
2. Haulage vehicles, being showmen's vehicles — 7¼ tons 84.00 —
7¼ tons 8 tons 101.00 —
8 tons 10 tons 118.00 —
10 tons — 118.00 18.00
3. Haulage vehicles, not being showmen's vehicles. — 2 tons 100.00 —
2 tons 4 tons 180.00 —
4 tons 6 tons 260.00 —
6 tons 7¼ tons 340.00 —
7¼ tons 8 tons 415.00 —
8 tons 10 tons 415.00 70.00
10 tons — 555.00 80.00
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 of a ton in excess of the weight in column 2
£ £
1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen's tractors. — — 8.50 —
2. Haulage vehicles, being showmen's vehicles — 7¼ tons 84.00 —
7¼ tons 8 tons 101.00 —
8 tons 10 tons 118.00 —
10 tons — 118.00 18.00
3. Haulage vehicles, not being showmen's vehicles. — 2 tons 90.00 —
2 tons 4 tons 160.00 —
4 tons 6 tons 230.00 —
6 tons 7¼ tons 300.00 —
7¼ tons 8 tons 370.00 —
8 tons — 370.00 80.00
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 4 TO ACT OF 1971
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 exceeding Initial Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2
£ £
1. Farmers' goods vehicles — 12 cwt. 30.00 —
12 cwt. 16 cwt. 32.00 —
16 cwt. 1 ton 35.00 —
1 ton 3 tons 35.00 4.00
3 tons 6 tons 67.00 3.00
6 tons 10 tons 103.00 2.00
10 tons — 135.00 4.00
2. Showmen's goods vehicles — 12 cwt. 30.00 —
12 cwt. 16 cwt. 32.00 —
16 cwt. 1 ton 35.00 —
1 ton 3 tons 35.00 4.00
3 tons 6 tons 67.00 3.00
6 tons 10 tons 103.00 4.00
10 tons — 167.00 6.00
3. Electrically-propelled goods vehicles (other than farmers' goods vehicles or showmen's goods vehicles); tower wagons. — 12 cwt. 40.00 —
12 cwt. 16 cwt. 44.00 —
16 cwt. 1 ton 50.00 —
1 ton 4 tons 50.00 50.00
4 tons 6 tons 110.00 6.00
6 tons 10 tons 158.00 5.00
10 tons — 238.00 8.00
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule. — 16 cwt. 50.00 —
16 cwt. 1 ton 56.00 —
1 ton 4 tons 56.00 14.00
4 tons 10 tons 224.00 25.00
10 tons — 824.00 30.00
TABLE B
RATES OF DUTY ON GOODS VEHICLES
USED FOR DRAWING TRAILERS
Weight unlanden of vehicle 3.Rate of duty
1. 2.
Exceeding Not exceeding
£
— 1½ tons 30.00
1½ tons 3 tons 40.00
3 tons 4 tons 67.00
4 tons 6 tons 90.00
6 tons — 112.00
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 4 TO ACT OF 1972
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 exceeding Initial Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2
£ £
1. Farmers' goods vehicles — 12 cwt. 30.00 —
12 cwt. 16 cwt. 32.00 —
16 cwt. 1 ton 35.00 —
1 ton 3 tons 35.00 4.00
3 tons 6 tons 67.00 2.00
6 tons 8 tons 91.00 1.00
8 tons — 99.00 2.00
2. Showmen's goods vehicles; electrically-propelled goods vehicles (other than farmers' goods vehicles); tower wagons. — 12 cwt. 38.00 —
12 cwt. 16 cwt. 40.00 —
16 cwt. 1 ton 43.00 —
1 ton 6 tons 43.00 3.00
6 tons 10 tons 103.00 4.00
10 tons — 167.00 5.00
3. Goods vehicles not included in any of the foregoing provisions of this Part. — 16 cwt. 50.00 —
16 cwt. 1 ton 56.00 —
1 ton 3 tons 56.00 10.00
3 tons 4 tons 136.00 16.00
4 tons 6 tons 200.00 21.00
6 tons 10 tons 368.00 24.00
10 tons — 752.00 28.00
TABLE B
RATES OF DUTY ON GOODS VEHICLES
USED FOR DRAWING TRAILERS
Weight unlanden of vehicle Rate of duty
1. 2. 3.
Exceeding Not exceeding
£
— 1½ tons 30.00
1½ tons 3 tons 40.00
3 tons 4 tons 67.00
4 tons 6 tons 90.00
6 tons — 112.00
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 36.00
2. Vehicles not included above 50.00
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 5 TO ACT OF 1972
Description of vehicle Rate of duty
£
1. Electrically propelled 36.00
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 the Act as in force in Northern Ireland—
(i) not exceeding 6 horse-power 30.00
(ii) exceeding 6 horse-power, but not exceeding 9 horse-power—for each unit or part of a unit of horse-power 5.00
(b) other vehicles 50.00
—[Mr. Healey.]

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

The House divided: Ayes 290, Noes 61.

Division No. 101] AYES 10.20 p.m.
Abse, Leo Cartwright, John English, Michael
Allaun, Frank Clemitson, Ivor Ennals, David
Anderson, Donald Cocks, Rt. Hon. Michael Evans, Fred (Caerphilly)
Archer, Peter Cohen, Stanley Evans, Ioan (Aberdare)
Armstrong, Ernest Coleman, Donald Evans, John (Newton)
Ashley, Jack Colquhoun, Ms Maureen Ewing, Harry (Stirling)
Ashton, Joe Concannon, J. D. Faulds, Andrew
Atkins, Ronald (Preston N.) Conlan, Bernard Fernyhough, Rt. Hon. E.
Atkinson, Norman Cook, Robin F. (Edin C.) Fitch, Alan (Wigan)
Bagier, Gordon A. T. Corbett, Robin Fitt, Gerard (Belfast W.)
Barnett, Guy (Greenwich) Cowans, Harry Flannery, Martin
Barnett, Rt. Hon. Joel (Heywood) Cox, Thomas (Tooting) Fletcher, Ted (Darlington)
Bates, Alf Craigen, Jim (Maryhill) Foot, Rt. Hon. Michael
Bean, R. E. Crawshaw, Richard Forrester, John
Bennett, Andrew (Stockport N.) Cronin, John Fowler, Gerald (The Wrekin)
Bidwell, Sydney Crowther, Stan (Rotherham) Fraser, John (Lambeth, N'w'd)
Bishop, E. S. Cryer, Bob Freeson, Reginald
Blenkinsop, Arthur Cunningham, G. (Islington S.) Garrett, John (Norwich S.)
Boardman, H. Cunningham, Dr. J. (Whiteh) Garrett, W. E. (Wallsend)
Booth, Rt. Hon. Albert Davidson, Arthur George, Bruce
Boothroyd, Miss Betty Davies, Bryan (Enfield N.) Gilbert, Dr. John
Bottomley, Rt. Hon. Arthur Davies, Denzil (Llanelli) Ginsburg, David
Boyden, James (Bish Auck) Davies, Ifor (Gower) Golding, John
Bradley, Tom Davis, Clinton (Hackney C.) Gould, Bryan
Bray, Dr. Jeremy Deakins, Eric Gourley, Harry
Broughton, Sir Alfred Dean, Joseph (Leeds West) Graham, Ted
Brown, Hugh D. (Provan) de Freltas, Rt. Hon. Sir Geoffrey Grant, George (Morpeth)
Brown, Robert C. (Newcastle W.) Dell, Rt. Hon. Edmund Grant, John (Islington C.)
Brown, Ronald (Hackney S.) Dempsey, James Hamilton, W. W. (Central Fife)
Buchan, Norman Doig, Peter Hardy, Peter
Buchanan, Richard Dormand, J. D. Harrison, Walter (Wakefield)
Butler, Mrs. Joyce (Wood Green) Douglas-Mann, Bruce Hattersley, Rt. Hon. Roy
Callaghan, Rt. Hon. J. (Cardiff SE) Dunn, James A. Hatton, Frank
Callaghan, Jim (Middleton & P) Dunnett, Jack Hayman, Mrs. Helene
Campbell, Ian Dunwoody, Mrs. Gwyneth Healey, Rt. Hon. Denis
Canavan, Dennis Eadie, Alex Heffer, Eric S.
Cant, R. B. Edge, Geoff Hooley, Frank
Carmichael, Neil Edwards, Robert (Wolv SE) Horam, John
Carter, Ray Ellis, John (Bragg & Scun) Howell, Rt. Hon. Denis (B'ham, Sm H)
Carter-Jones, Lewis Ellis, Tom (Wrexham) Hoyle, Doug (Nelson)
Huckfield, Les Marshall, Jim (Leicester S.) Silkin, Rt. Hon. S. C. (Dulwich)
Hughes, Rt. Hon. C. (Anglesey) Maynard, Miss Joan Silverman, Julius
Hughes, Mark (Durham) Meacher, Michael Skinner, Dennis
Hughes, Robert (Aberdeen N.) Mellish, Rt. Hon. Robert Small, William
Hughes, Roy (Newport) Mendelson, John Smith, John (N Lanarkshire)
Hunter, Adam Mikardo, Ian Snape, Peter
Irvine, Rt. Hon. Sir A. (Edge Hill) Millan, Rt. Hon. Bruce Spearing, Nigel
Irving, Rt. Hon. S. (Dartford) Miller, Dr. M. S. (E Kilbride) Spriggs, Leslie
Jackson, Colin (Brighouse) Miller, Mrs. Millie (Ilford N.) Stallard, A. W.
Jackson, Miss Margaret (Lincoln) Mitchell, R. C. (Soton, Itchen) Stewart, Rt. Hon. M. (Fulham)
Janner, Greville Moonman, Eric Stoddart, David
Jay, Rt. Hon. Douglas Morris, Alfred (Wythenshawe) Stott, Roger
Jeger, Mrs. Lena Morris, Charles R. (Openshaw) Strang, Gavin
Jenkins, Hugh (Putney) Morris, Rt. Hon. J. (Aberavon) Strauss, Rt. Hon. G. R.
John, Brynmor Moyle, Roland Summerskill, Hon. Dr. Shirley
Johnson, James (Hull West) Mulley, Rt. Hon. Frederick Swain, Thomas
Johnson, Walter (Derby S.) Murray, Rt. Hon. Ronald King Taylor, Mrs. Ann (Bolton W.)
Jones, Alec (Rhondda) Newens, Stanley Thomas, Jeffrey (Abertillery)
Jones, Barry (East Flint) Noble, Mike Thomas, Mike (Newcastle E.)
Jones, Dan (Burnley) Oakes, Gordon Thomas, Ron (Bristol NW)
Kaufman, Gerald O'Halloran, Michael Tierney, Sydney
Kelley, Richard Orbach, Maurice Tinn, James
Kerr, Russell Orme, Rt. Hon. Stanley Tomney, Frank
Kilroy-Silk, Robert Ovenden, John Torney, Tom
Kinnock, Nell Padley, Walter Tuck, Raphael
Lamble, David Palmer, Arthur Urwin, T. W.
Lamborn, Harry Park, George Varley, Rt. Hon. Eric G.
Lomond, James Parker, John Wainwright, Edwin (Dearne V.)
Latham, Arthur (Paddington) Parry, Robert Walden, Brian (B'ham, L'dyw'd)
Leadbitter, Ted Pavitt, Laurie Walker, Harold (Doncaster)
Lee, John Pendry, Tom Walker, Terry (Kingswood)
Lestor, Miss Joan (Eton & Slough) Perry, Ernest Ward, Michael
Lever, Rt. Hon. Harold Prentice, Rt. Hon. Reg Watkins, David
Lewis, Ron (Carlisle) Prescott, John Watkinson, John
Lipton, Marcus Price, C. (Lewisham W.) Weetch, Ken
Lomas, Kenneth Price, William (Rugby) Weitzman, David
Loyden, Eddie Radice, Giles Wellbeloved, James
Luard, Evan Rees, Rt. Hon. Merlyn (Leeds S.) White, Frank R. (Bury)
Lyon, Alexander (York) Richardson, Miss Jo White, James (Pollok)
Lyons, Edward (Bradford W.) Roberts, Albert (Normanton) Whitehead, Phillip
Mabon, Rt. Hon. Dr. J. Dickson Roberts, Gwilym (Cannock) Whitlock, William
McCartney, Hugh Robinson, Geoffrey Willey, Rt. Hon. Frederick
McDonald, Dr. Oonagh Roderick, Caerwyn Williams, Rt. Hon. Alan (Swansea W.)
McElhone, Frank Rodgers, George (Chorley) Williams, Alan Lee (Hornch'ch)
MacFarquhar, Roderick Rodgers, Rt. Hon. W. (Stockton) Williams, Rt. Hon. Shirley (Hertford)
McGuire, Michael (Ince) Rooker, J. W. Williams, Sir Thomas (Warrington)
MacKenzie, Gregor Rose, Paul B. Wilson, Alexander (Hamilton)
Mackintosh, John P. Ross, Rt. Hon. W. (Kilmarnock) Wilson, Rt. Hon. Sir Harold (Huyton)
Maclennan, Robert Rowlands, Ted Wilson, William (Coventry SE)
McMillan, Tom (Glasgow C.) Ryman, John Wise, Mrs. Audrey
McNamara, Kevin Sandelson, Neville Woodall, Alec
Madden, Max Sedgemore, Brian Woof, Robert
Magee, Bryan Selby, Harry Wrigglesworth, Ian
Mahon, Simon Shaw, Arnold (Ilford South) Young, David (Bolton E.)
Mallalieu, J. P. W. Sheldon, Rt. Hon. Robert
Marks, Kenneth Shore, Rt. Hon. Peter TELLERS FOR THE AYES:
Marquand, David Short, Mrs. Renée (Wolv NE) Mr Joseph Harper and
Marshall, Dr. Edmund (Goole) Silkin, Rt. Hon. John (Deptford) Mr James Hamilton.
NOES
Adley, Robert MacCormick, Iain Shaw, Giles (Pudsey)
Brocklebank-Fowler, C. Madel, David Shepherd, Colin
Brotherton, Michael Marten, Neil Shersby, Michael
Burden, F. A. Mates, Michael Sillars, James
Clegg, Walter Mawby, Ray Smith, Dudley (Warwick)
Emery, Peter Maxwell-Hyslop, Robin Spicer, Jim (W Dorset)
Eyre, Reginald Meyer, Sir Anthony Stanbrook, Ivor
Fairbairn, Nicholas Miller, Hal (Bromsgrove) Steen, Anthony (Wavertree)
Fairgrieve, Russell Miscampbell, Norman Stewart, Rt. Hon. Donald
Fry, Peter Moate, Roger Stewart, Ian (Hitchin)
Glyn, Dr. Alan Monro, Hector Thomas, Dafydd (Merioneth)
Goodhew, Victor Montgomery, Fergus Thompson, George
Gower, Sir Raymond (Barry) Morgan, Geraint Watt, Hamish
Grieve, Percy Morris, Michael (Northampton S.) Welsh, Andrew
Hannam, John Morrison, Charles (Devizes) Wiggin, Jerry
Henderson, Douglas Mudd, David Wigley, Dafydd
Hicks, Robert Nelson, Anthony Wilson, Gordon (Dundee E.)
Kershaw, Anthony Normanton, Tom
Kilfedder, James Page, John (Harrow West) TELLERS FOR THE NOES:
Kitson, Sir Timothy Price, David (Eastleigh) Mr Douglas Crawford and
Knox, David Rees, Peter (Dover & Deal) Mrs. Margaret Bair.
Langford-Holt, Sir John Reid, George

Question accordingly agreed to.