HC Deb 16 March 1981 vol 1 cc125-42

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.

PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE I TO ACT OF I97I

AND ACT OF I972
Description of vehicle Rate of duty
£
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres.. … … … … … … … … … … 7.00
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… … … … … … 14.00
3. Bicycles and tricycles not in the foregoing paragraphs… … … … … 28.00

But this Resolution shall not authorise the making of amendments which 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) 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 section 16 (trade licences) for "£30" and "£6" there shall be substituted respectively "£35" and "£7";
  3. (c) in paragraph 1 of Part I of Schedule 1 (annual rates of duty on certain vehicles not exceeding 8¼ cwt. for ''8¼ cwt." there shall be substituted "425 kilograms".
(2) Paragraph (1) above has effect in relation to licences taken out after 10th March 1981.

PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 3 TO ACT OF I97I
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 — — 12.00 —
2. Haulage vehicles, being show-men's vehicles — 7¼ tons 116.00 —
7¼ tons 8 tons 139.00 —
8 tons 10 tons 163.00 —
10 tons — 163.00 25.00
3. Haulage vehicles, not being showmen's vehicles — 2 tons 138.00
2 tons 4 tons 248.00 —
4 tons 6 tons 359.00 —
6 tons 7¼tons 469.00 —
7¼ tons 8 tons 573.00 —
8 tons 10 tons 573.00 97.00
10 tons — 766.00 110.00
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 4 TO ACT OF I97I

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 41.00 —
12 cwt 16 cwt 44.00 —
16 cwt 1 ton 48.00 —
1 ton 3 tons 48.00 6
3 tons 5 tons 95.00 4
5 tons 7 tons 130.00 3
7 tons 9 tons 156.00 2
9 tons — 185.00 5
2. Showmen's goods vehicles … 12 cwt 41.00
12 cwt 16 cwt 44.00 —
16 cwt 1 ton 48.00 —
1 ton 3 tons 48.00 6
3 tons 5 tons 95.00 4
5 tons 6 tons 130.00 3
6 tons 9 tons 140.00 6
9 tons — 222.00 8
3. Tower wagons … … … — 12 cwt 55.00 —
12 cwt 16 cwt 61.00 —
16 cwt 1 ton 69.00 —
1 ton 4 tons 69.00 7
4 tons 6 tons 153.00 8
6 tons 9 tons 217.00 7
9 tons — 315.00 12
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule — 16 cwt 70.00 —
16 cwt 1 ton 76.00 —
1 ton 4 tons 76.00 20
4 tons 9 tons 305.00 35
9 tons 10 tons 1,081–00 38
10 tons — 1,230–00 45
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 4 TO ACT OF I972

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 41.00 —
12 cwt 16 cwt 44.00 —
16 cwt 1 ton 48.00 —
1 ton 3 tons 48.00 6.00
3 tons 6 tons 97.00 2.00
6 tons 8 tons 127.00 1.00
8 tons 9 tons 140.00 2.00
9 tons — 161.00 3.00
2. Showmen's goods vehicles; tower wagons — 12 cwt 53.00 —
12 cwt 16 cwt 55.00 —
16 cwt 1 ton 62.00 —
1 ton 3 tons 64.00 3.00
3 tons 6 tons 87.00 5.00
6 tons 9 tons 142.00 6.00
9 tons — 222.00 8.00
3. Goods vehicles not included in any of the foregoing provisions of this Part — 16 cwt 70.00 —
16 cwt 1 ton 76.00 —
1 ton 3 tons 76.00 14.00
3 tons 4 tons 187.00 22.00
4 tons 6 tons 276.00 29.00
6 tons 9 tons 508.00 33.00
9 tons — 974.00 40.00
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—… — — 41.00
2. Other goods vehicles—… … — l½ tons 41.00
l½ tons 3 tons 55.00
3 tons 4 tons 92.00
4 tons 6 tons 124.00
6 tons 9 tons 154.00
9 tons — 168.00
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDUELE 5 TO ACT OF 1971
Description of vehicle Rate of duty
1. Vehicles not exceeding seven horse power, if registered under the Roads Act 1920 for the first time before 1st January 1947… … … … … … … 50.00
2. Vehicles not included above… … … … … … … … … … 70.00

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

The House divided:Ayes 322,Noes 297

Division No. 104] [11.05 pm
AYES
Adley, Robert Dunn, Robert (Dartford)
Aitken, Jonathan Durant, Tony
Alexander, Richard Eden, Rt Hon Sir John
Alison, Michael Edwards, Rt Hon N. (P'broke)
Amery, Rt Hon Julian Eggar, Tim
Ancram, Michael Elliott, Sir William
Arnold, Tom Emery, Peter
Aspinwall, Jack Eyre, Reginald
Atkins, Rt Hon H. (S'thorne) Fairbairn, Nicholas
Atkins, Robert (PrestonN) Fairgrieve, Russell
Atkinson, David (B'm'th, E) Faith, Mrs Sheila
Baker, Kenneth (St, M'bone) Farr, John
Baker, Nicholas (N Dorset) Fell, Anthon y
Banks, Robert Fenner, Mrs Peggy
Beaumont-Dark, Anthon y Finsberg, Geoffrey
Bell, Sir Ronald Fisher, Sir Nigel
Bendall, Vivian Fletcher, A. (Ed'nb'ghN)
Bennett, Sir Frederic (T'bay) Fletcher-Cooke, Sir Charles
Benyon, Thomas (A'don) Forman, Nigel
Benyon, W. (Buckingham) Fowler, Rt Hon Norman
Best, Keith Fox, Marcus
Bevan, David Gilroy Fraser, Rt Hon Sir Hugh
Biffen, Rt Hon John Fraser, Peter (South Angus)
Biggs-Davison, John Fry, Peter
Blackburn, John Galbraith, Hon T. G. D.
Blaker, Peter Gardiner, George(Reigate)
Body, Richard Gardner, Edward (S Fylde)
Bonsor, Sir Nicholas Garel-Jones, Tristan
Boscawen, Hon Robert Gilmour, Rt Hon Sir Ian
Bottomley, Peter (W'wich W) Glyn, Dr Alan
Bowden, Andrew Goodhart, Philip
Boyson, Dr Rhodes Goodhew, Victor
Braine, Sir Bernard Goodlad, Alastair
Bright, Graham Gorst, John
Brittan, Leon Gow, Ian
Brooke, Hon Peter Gower, Sir Raymond
Brotherton, Michael Grant, Anthon y (Harrow C)
Brown, Michael(Brigg&Sc'n) Gray, Hamish
Browne, John (Winchester) Grieve, Percy
Buchanan-Smith, Alick Griffiths, E, (B'ySt. Edm'ds)
Buck, Antony Griffiths, Peter Portsm'th N)
Budgen, Nick Grist, Ian
Bulmer, Esmond Grylls, Michael
Burden, Sir Frederick Gummer, John Selwyn
Butcher, John Hamilton, Hon A.
Butler, Hon Adam Hamilton, Michael (Salisbury)
Cadbury, Jocelyn Hampson, Dr Keith
Carlisle, John (Luton West) Hannam, John
Carlisle, Kenneth (Lincoln) Haselhurst, Alan
Carlisle, Rt Hon M. (R'c'n) Havers, Rt Hon Sir Michael
Chalker, Mrs. Lynda Hawkins, Paul
Channon, Rt Hon Paul Hawksley, Warren
Chapman, Sydney Hayhoe, Barney
Churchill, W, S. Heath, Rt Hon Edward
Clark, Hon A. (Plym'th, S'n) Heddle, John
Clark, Sir W. (Croydon S) Henderson, Barry
Clarke, Kenneth (Rushcliffe) Heseltine, Rt Hon Michael
Clegg, Sir Walter Hicks, Robert
Cockeram, Eric Higgins, Rt Hon Terence L.
Colvin, Michael Hill, James
Cope, John Hogg, Hon Douglas ("Gr'th'm)
Corrie, John Holland, Philip (Carlton)
Costain, Sir Albert Hooson, Tom
Cranborne, Viscount Hordern, Peter
Critchley, Julian Howe, Rt Hon Sir Geoffrey
Crouch, David Howell, Rt Hon D,(G'Idf'd)
Dean, Paul (North Somerset) Howell, Ralph (N Norfolk)
Dickens, Geoffrey Hunt, David (Wirral)
Dorrell, Stephen Hunt, John(Ravensbourne)
Douglas-Hamilton, Lord J. Irving, Charles(Cheltenham)
Dover, Denshore Jenkin, Rt Hon Patrick
du Cann, Rt Hon Edward Jessel, Toby
JohnsonSmith, Geoffrey Pawsey, James
Jopling, Rt Hon Michael Percival, Sir Ian
Joseph, Rt Hon Sir Keith Peyton, Rt Hon John
Kaberry, Sir Donald Pink, R, Bonner
Kellett-Bowman, Mrs Elaine Pollock, Alexander
Kershaw, Anthon y Porter, Barry
Kimball, Marcus Prentice, Rt Hon Reg
King, Rt Hon Tom Price, Sir David (Eastleigh)
Kitson, Sir Timothy Prior, Rt Hon James
Knox, David Proctor, K. Harvey
Lamont, Norman Pym, Rt Hon Francis
Lang, Ian Raison, Timothy
Langford-Holt, Sir John Rathbone, Tim
Latham, Michael Rees, Peter (Dover and Deal)
Lawrence, Ivan Rees-Davies, W. R.
Lawson, Rt Hon Nigel Renton, Tim
Lee, John Rhodes James, Robert
Lennox-Boyd, Hon Mark Rhys Williams, Sir Brandon
Lester, Jim (Beeston) Ridley, Hon Nicholas
Lewis, Kenneth (Rutland) Ridsdale, Julian
Lloyd, Ian (Havant &W'loo) Rifkind, Malcolm
Lloyd, Peter (Fareham) Rippon, Rt Hon Geoffrey
Loveridge, John Robert s, M. (Cardiff NW)
Luce, Richard Robert s, Wyn (Conway)
Lyell, Nicholas Rossi, Hugh
McCrindle, Robert Rost, Peter
Macfarlane, Neil Royle, Sir Anthony
MacGregor, John Sainsbury, Hon Timothy
MacKay, John (Argyll) St. John-Stevas, Rt Hon N.
Macmillan, Rt Hon M. Scott, Nicholas
McNair-Wilson, M. (N'bury) Shaw, Giles (Pudsey)
McNair-Wilson, P. (New F'st) Shaw, Michael (Scarborough)
McQuarrie, Albert Shelton, William (Streatham)
Madel, David Shepherd, Colin(Hereford)
Major, John Shepherd, Richard
Marland, Paul Shersby, Michael
Marlow, Tony Silvester, Fred
Marshall Michael (Arundel) Sims, Roger
Mart en, Neil (Banbury) Skeet, T. H. H.
Mates, Michael Smith, Dudley
Mather, Carol Speed, Keith
Maude, Rt Hon Sir Angus Speller, Tony
Mawby, Ray Spence, John
Mawhinney, Dr Brian Spicer, Jim (West Dorset)
Maxwell-Hyslop, Robin Spicer, Michael (S Worcs)
May hew, Patrick Sproat, Iain
Mellor, David Squire, Robin
Meyer, Sir Anthony Stainton, Keith
Miller, Hal(B'grove) Stanbrook, Ivor
Mills, Iain (Meriden) Stanley, John
Mills, Peter (West Devon) Steen, Anthony
Miscampbell, Norman Stevens, Martin
Mitchell, David (Basingstoke) Stewart, Ian (Hitchin)
Moate, Roger Stewart, A. (E Renfrewshire)
Monro, Hector Stokes, John
Montgomery, Fergus Stradling Thomas, J.
Moore, John Tapsell, Peter
Morgan, Geraint Taylor, Robert (Croydon NW)
Morris, M. (N'hampton S) Taylor, Teddy (S'end E)
Morrison, Hon C. (Devizes) Tebbit, Norman
Morrison, Hon P. (Chester) Temple-Morris, Peter
Mudd, David Thatcher, Rt Hon Mrs M.
Murphy, Christopher Thomas, Rt Hon Peter
Myles, David Thompson, Donald
Neale, Gerrard Thorne, Neil (Ilford South)
Needham, Richard Thornton, Malcolm
Nelson, Anthon y Townend, John (Bridlington)
Neubert, Michael Townsend, Cyril D, (B'heath)
Newton, Tony Trippier, David
Normanton, Tom Trotter, Neville
Nott, Rt Hon John van Straubenzee, W. R.
Onslow, Cranley Vaughan, Dr Gerard
Oppenheim, Rt Hon Mrs S. Viggers, Peter
Page, Rt Hon Sir G. (Crosby) Waddington, David
Page, Richard (SW Herts) Wakeham, John
Parkinson, Cecil Waldegrave, Hon William
Parris, Matthew Walker, Rt Hon P. (W'cester)
Patten, Christopher (Bath) Walker, B. (Perth)
Patten, John (Oxford) Walker-Smith, Rt Hon Sir D.
Pattie, Geoffrey Wall, Patrick
Waller, Gary Wiggin, Jerry
Walters, Dennis Wilkinson, John
Ward, John Williams, D, (Montgomery)
Warren, Kenneth Winterton, Nicholas
Watson, John Wolfson, Mark
Wells, John (Maidstone) Young, Sir George (Acton)
Wells, Bowen Younger, Rt Hon George
Wheeler, John
Whitelaw, Rt Hon William Tellers for the Ayes:
Whitney, Raymond Mr. Spencer Le Marchant and Mr. Anthon y Berry.
Wickenden, Keith
NOES
Abse, Leo Dunnett, Jack
Adams, Allen Dunwoody, Hon Mrs G.
Allaun, Frank Eadie, Alex
Alton, David Eastham, Ken
Anderson, Donald Edwards, R. (W'hampt'n S E)
Archer, Rt Hon Peter Ellis, H. (NE D'bysh're)
Ashley, Rt Hon Jack Ellis, Tom (Wrexham)
Ashton, Joe English, Michael
Atkinson, N.(H'gey) Ennals, Rt Hon David
Bagier, Gordon A, T. Evans, Ioan (Aberdare)
Barnett, Guy (Greenwich) Evans, John (Newton)
Barnett, Rt Hon Joel (H'wd) Field, Frank
Beith, A.J. Fitch, Alan
Benn, Rt Hon A. Wedgwood Fitt, Gerard
Bennett, Andrew (St'kp'tN) Flannery, Martin
Bidwell, Sydney Fletcher, Raymond (Ilkeston)
Booth, Rt Hon Albert Fletcher, Ted (Darlington)
Boothroyd, MissBetty Foot, Rt Hon Michael
Bottomley, Rt Hon A. (M'b'ro) Ford, Ben
Bradley, Tom Forrester, John
Bray, Dr Jeremy Foster, Derek
Brown, Hugh D. (Provan) Foulkes, George
Brown, R. C. (N'castle W) Fraser, J. (Lamb 'th, N'w'd)
Brown, Ron(E'burgh, Leith) Freeson, Rt Hon Reginald
Brown, Ronald W. (H'ckn'y S) Freud, Clement
Callaghan, Rt Hon J. Garrett, John (Norwich S)
Callaghan, Jim (Midd't'n&P) Garrett, W. E. (Wallsend)
Campbell, Ian George, Bruce
Campbell-Savours, Dale Gilbert, Rt Hon Dr John
Canavan, Dennis Ginsburg, David
Cant, R. B. Golding, John
Carmichael, Neil Gourlay, Harry
Carter-Jones, Lewis Graham, Ted
Cartwright, John Grant, George(Morpeth)
Clark, Dr David (S Shields) Grant, John (Islington C)
Cocks, Rt Hon M. (B'stol S) Grimond, Rt Hon J.
Cohen, Stanley Hamilton, W. W. (C'tral Fife)
Coleman, Donald Hardy, Peter
Concannon, Rt Hon J. D. Harrison, Rt Hon Walter
Conlan, Bernard Hart, Rt Hon Dame Judith
Cook, Robin F. Hattersley, Rt Hon Roy
Cowans, Harry Haynes, Frank
Craigen, J. M. Healey, Rt Hon Denis
Crawshaw, Richard Heffer, Eric S.
Crowther, J, S. Hogg, N. (E Dunb't'nshire)
Cryer, Bob Holland, S,(L'b'th, Vauxh'll)
Cunliffe, Lawrence HomeRobertson, John
Cunningham, G. (Islington S) Homewood, William
Cunningham, Dr J. (W'h'n) Hooley, Frank
Dalyell, Tam Horam, John
Davidson, Arthur Howell, Rt Hon D.
Davies, Rt Hon Denzil (L'lli) Howells, Geraint
Davies, Ifor (Gower) Huckfield, Les
Davis, Clinton (Hackney C) Hudson Davies, Gwilym E.
Davis, T. (B'ham, Stechf'd) Hughes, Mark (Durham)
Deakins, Eric Hughes, Robert (Aberdeen N)
Dempsey, James Hughes, Roy (Newport)
Dewar, Donald Janner, Hon Greville
Dixon, Donald Jay, Rt Hon Douglas
Dobson, Frank John, Brynmor
Dormand, Jack Johnson, James (Hull West)
Douglas, Dick Johnston, Russell Inverness
Douglas-Mann, Bruce Jones, Barry (East Flint)
Dubs, Alfred Jones, Dan (Burnley)
Duffy, A. E. P. Kaufman, Rt Hon Gerald
Dunlop, John Kerr, Russell
Dunn, James A. Kilroy-Silk, Robert
Kinnock, Neil Rooker, J. W.
Lambie, David Roper, John
Lamond, James Ross, Ernest (Dundee West)
Leadbitter, Ted Ross, Stephen (Isle of Wight)
Leighton, Ronald Rowlands, Ted
Lestor, Miss Joan Ryman, John
Lewis, Arthur (N'ham NW) Sandelson, Neville
Lewis, Hon (Carlisle) Sever, John
Litherland, Robert Sheerman, Barry
Lofthouse, Geoffrey Sheldon, Rt Hon R.
Lyon, Alexander York) Shore, Rt Hon Peter
Lyons, Edward (Bradf'd W) Short, Mrs Renæe
Mabon, Rt Hon Dr J. Dickson Silkin, Rt Hon J. (Deptford)
McCartney, Hugh Silkin, Rt Hon S. C. (Dulwich)
McDonald, Dr Oonagh Silverman, Julius
McGuire, Michael (Ince) Skinner, Dennis
McKay, Allen (Penistone) Smith, Rt Hon J. (N Lanark)
McKelvey, William Snape, Peter
MacKenzie, Rt Hon Gregor Soley, Clive
Maclennan, Robert Spearing, Nigel
McMahon, Andrew Spriggs, Leslie
McNamara, Kevin Stallard, A. W.
McTaggart, Robert Steel, Rt Hon David
Magee, Bryan Stewart, Rt Hon D. (W Isles)
Marks, Kenneth Stoddart, David
Marshall, D(G'gowS'ton) Stott, Roger
Marshall, Dr Edmund (Gooled) Strang, Gavin
Marshall, Jim (Leicester S) Straw, Jack
Manrtin, M (G'gowS'burn) Summerskill, Hon Dr Shirley
Mason, Rt Hon Roy Taylor, Mrs Ann (Bolton W)
Maxton, John Thomas, Dafydd (Merioneth)
Maynard, Miss Joan Thomas, Jeffrey(Abertillery)
Meacher, Michael Thomas, Mike (Newcastle E)
Mellish, Rt Hon Robert Thomas, Dr R. (Carmarthen)
Mikardo, Ian Thorne, Stan (Preston South)
Millan, Rt Hon Bruce Tilley, John
Miller, Dr M. S. (E Kilbride) Tinn, James
Mitchell, Austin (Grimsby) Torney, Tom
Mitchell, R, C. (Soton Itchen) Urwin, Rt Hon Tom
Morris, Rt Hon A. (W'shawe) Varley, Rt Hon Eric G.
Morris, Rt Hon J. (Aberavon) Wainwright, E. (Dearne V)
Morton, George Wainwright, R, (Colne V)
Moyle, Rt Hon Roland Walker, Rt Hon H, (D'caster);
Mulley, Rt Hon Frederick Watkins, David
Newens, Stanley Weetch, Ken
Oakes, Rt Hon Gordon Wellbeloved, James
Ogden, Eric Welsh, Michael
O'Halloran, Michael White, Frank R.
O'Neill, Martin White, J. (G'gow Pollok)
Orme, Rt Hon Stanley Whitehead, Phillip
Owen, Rt Hon Dr David Whitlock, William
Palmer, Arthur Wigley, Dafydd
Park, George Wi1ley, Rt Hon Frederick
Parker, John Williams, Rt Hon A,(S'sea W)
Pendry, Tom Williams, Sir T. (W'ton)
Penhaligon, David Wilson, Gordon (Dundee E)
Powel1, Raymond (Ogmore) Wilson, Rt Hon Sir H. (H'ton)
Prescott, John Wilson, William (C'try SE)
Race, Reg Winnick, David
Radice, Giles Woodall, Alec
Rees, Rt Hon M (Leeds S) Woolmer, Kenneth
Richardson, Jo Wrigglesworth, Ian
Robert s, Albert (Normanton) Wright, Sheila
Robert s, Allan (Bootle) Young, David (Bolton E)
Robert s, Gwilym (Cannock)
Robert son, George Tellers for the Noes:
Robinson, G. (Coventry NW) Mr. James Hamilton and Mr. Joseph Dean.
Robinson, P. (Belfast E)
Rodgers, Rt Hon William

Question accordingly agreed to.