HC Deb 19 March 1984 vol 56 cc807-27
807
§
Motion made, and Question,
That the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972 shall have effect, in relation to licences taken out after 13th March 1984, with the amendments set out below.
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, for the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out below:
PROVISIONS SUBSTITUTED FOR PART II 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 centimeters … … … … … … … … … |
9.00 |
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 … … … |
18.00 |
3. Bicycles and tricycles not in the foregoing paragraphs … … … … |
36.00 |
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 2 TO ACT OF 1971 AND ACT OF 1972 |
Description of Vehicle |
Rate of Duty |
|
£ |
Hackney carriages … … … … … … … … … |
45.00 |
|
with an additional 90p for each person above 20 (excluding the driver) for which the vehicle has seating capacity. |
809
PROVISIONS SUBSTITUTED FOR PART N OF SCHEDULE 3 TO ACT OF 1971 AND ACT OF 1972 |
|
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 |
— |
— |
15.00 |
— |
2. Haulage vehicles, being showmen's vehicles |
— |
7¼ |
144.00 |
— |
7¼tons |
8 tons |
172.00 |
— |
8 tons |
10 tons |
203.00 |
— |
10 tons |
— |
203.00 |
31.00 |
3. Haulage vehicles, not being showmen's vehicles |
— |
2 tons |
171.00 |
— |
2 tons |
4 tons |
308.00 |
— |
4 tons |
6 tons |
445.00 |
— |
6 tons |
7¼ tons |
581.00 |
— |
7¼tons |
8 tons |
710.00 |
— |
8 tons |
9 tons |
831.00 |
— |
9 tons |
10 tons |
951.00 |
— |
10 tons |
11 tons |
1,088.00 |
— |
11 tons |
— |
1,088.00 |
136.00 |
PROVISIONS SUBTITUTED FOR PART II OF SCJEDULE 4 TO ACT OF 1971 AND ACT OF 1972 |
TABLE A |
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT |
GENERAL RATES |
Plated gross weight of vehicle |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
Two axle vehicle |
Three axle vehicle |
Four or more axle vehicle |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
13 |
410 |
320 |
320 |
13 |
14 |
530 |
340 |
340 |
14 |
15 |
640 |
340 |
340 |
15 |
17 |
850 |
340 |
340 |
17 |
19 |
— |
460 |
340 |
19 |
21 |
— |
610 |
340 |
21 |
23 |
— |
780 |
490 |
23 |
25 |
— |
1,250 |
690 |
25 |
27 |
— |
— |
930 |
27 |
29 |
— |
— |
1,200 |
29 |
|
|
|
|
811
TABLE A(1) |
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT RATES FOR FARMERS' GOODS VEHICLES |
Plated gross weight of vehicle |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
Two axle vehicle |
Three axle vehicle |
Four or more axle vehicle |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
13 |
140 |
125 |
125 |
13 |
14 |
150 |
125 |
125 |
14 |
15 |
155 |
125 |
125 |
15 |
17 |
195 |
135 |
125 |
17 |
19 |
— |
145 |
125 |
19 |
21 |
— |
160 |
135 |
21 |
23 |
— |
170 |
145 |
23 |
25 |
— |
230 |
160 |
25 |
27 |
— |
— |
190 |
27 |
29 |
— |
— |
225 |
29 |
30.49 |
— |
— |
360 |
813
TABLE A(2) |
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT RATES FOR SHOWMEN'S GOODS VEHICLES |
Plated gross weight of vehicle |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
Two axle vehicle |
Three axle vehicle |
Four or more axle vehicle |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
13 |
140 |
125 |
125 |
13 |
14 |
150 |
125 |
125 |
14 |
15 |
155 |
125 |
125 |
15 |
17 |
195 |
135 |
125 |
17 |
19 |
— |
145 |
130 |
19 |
21 |
— |
170 |
145 |
21 |
23 |
— |
185 |
170 |
23 |
25 |
— |
270 |
190 |
25 |
27 |
— |
— |
230 |
27 |
29 |
— |
— |
280 |
29 |
30.49 |
— |
— |
455 |
815
TABLE B |
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT |
GENERAL RATES |
Gross weight of trailer |
Duty supplement |
Exceeding |
Not exceeding |
tonnes |
tonnes |
£ |
4 |
8 |
75 |
8 |
10 |
95 |
10 |
12 |
120 |
12 |
14 |
170 |
14 |
— |
330 |
TABLE B(I) |
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT |
RATES FOR FARMERS' GOODS VEHICLES |
Gross weight of trailer |
Duty supplement |
Exceeding |
Not exceeding |
tonnes |
tonnes |
£ |
4 |
8 |
75 |
8 |
10 |
95 |
10 |
12 |
120 |
12 |
14 |
170 |
14 |
— |
330 |
TABLE B(2) |
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT |
RATES FOR SHOWMEN'S GOODS VEHICLES |
Gross weight of trailer |
Duty supplement |
Exceeding |
Not exceeding |
|
|
£ |
— |
— |
75 |
817
TABLE C |
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES |
GENERAL RATES |
Plated train weight of tractor unit |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
For a tractor unit to be used with semi-trailers with any number of axles |
For a tractor unit to be used only with semitrailers with not less than two axles |
For a tractor unit to be used only with semitrailers with not less than three axles |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
14 |
470 |
420 |
420 |
14 |
16 |
590 |
440 |
440 |
16 |
18 |
690 |
440 |
440 |
18 |
20 |
810 |
440 |
440 |
20 |
22 |
940 |
550 |
440 |
22 |
23 |
1,000 |
620 |
440 |
23 |
25 |
1,150 |
780 |
440 |
25 |
26 |
1,150 |
870 |
530 |
26 |
28 |
1,150 |
1,090 |
720 |
28 |
29 |
1,210 |
1,210 |
820 |
29 |
31 |
1,680 |
1,680 |
1,050 |
31 |
33 |
2,450 |
2,450 |
1,680 |
33 |
34 |
2,450 |
2,450 |
2,250 |
34 |
36 |
2,750 |
2,750 |
2,750 |
36 |
38 |
3,100 |
3,100 |
3,100 |
819
TABLE C(I) |
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES |
RATES FOR FARMERS' GOODS VEHICLES |
Plated train weight of tractor unit |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
For a tractor unit to be used with semi-trailers with any number of axles |
For a tractor unit to be used only with semitrailers with not less than two axles |
For a tractor unit to be used only with semitrailers with not less than three axles |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
14 |
145 |
140 |
140 |
14 |
16 |
160 |
140 |
140 |
16 |
18 |
170 |
140 |
140 |
18 |
20 |
175 |
140 |
140 |
20 |
22 |
185 |
145 |
140 |
22 |
23 |
190 |
155 |
140 |
23 |
25 |
210 |
165 |
145 |
25 |
26 |
210 |
170 |
155 |
26 |
28 |
210 |
190 |
175 |
28 |
29 |
210 |
205 |
185 |
29 |
31 |
280 |
280 |
220 |
31 |
33 |
395 |
395 |
320 |
33 |
34 |
750 |
750 |
750 |
34 |
36 |
905 |
905 |
905 |
36 |
38 |
1,020 |
1,020 |
1,020 |
TABLE C(2) |
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES |
RATES FOR SHOWMEN'S GOODS VEHICLES |
Plated train weight of tractor unit |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
For a tractor unit to be used with semi-trailers with any number of axles |
For a tractor unit to be used only with semitrailers with not less than two axles |
For a tractor unit to be used only with semitrailers with not less than three axles |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
14 |
145 |
140 |
140 |
14 |
16 |
160 |
140 |
140 |
16 |
18 |
170 |
140 |
140 |
18 |
20 |
180 |
155 |
155 |
20 |
22 |
205 |
165 |
165 |
22 |
23 |
220 |
170 |
170 |
23 |
25 |
250 |
190 |
175 |
25 |
26 |
250 |
205 |
185 |
26 |
28 |
250 |
240 |
215 |
28 |
29 |
260 |
260 |
230 |
29 |
31 |
355 |
355 |
275 |
31 |
33 |
495 |
495 |
405 |
33 |
34 |
925 |
925 |
925 |
34 |
36 |
1,125 |
1,125 |
1,125 |
36 |
38 |
1,265 |
1,265 |
1,265 |
821
TABLE D |
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES |
GENERAL RATES |
Plated train weight of tractor unit |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
For a tractor unit to be used with semi-trailers with any number of axles |
For a tractor unit to be used only with semitrailers with not less than two axles |
For a tractor unit to be used only with semitrailers with not less than three axles |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
14 |
420 |
420 |
420 |
14 |
20 |
440 |
440 |
440 |
20 |
22 |
550 |
440 |
440 |
22 |
23 |
620 |
440 |
440 |
23 |
25 |
780 |
440 |
440 |
25 |
26 |
870 |
440 |
440 |
26 |
28 |
1,090 |
440 |
440 |
28 |
29 |
1,210 |
520 |
440 |
29 |
31 |
1,680 |
640 |
440 |
31 |
33 |
2,450 |
970 |
440 |
33 |
34 |
2,450 |
1,420 |
550 |
34 |
36 |
2,450 |
2,030 |
830 |
36 |
38 |
2,730 |
2,730 |
1,240 |
823
TABLE D(1) |
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES |
RATES FOR FARMERS' GOODS VEHICLES |
Plated train weight of tractor unit |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
For a tractor unit to be used with semi-trailers with any number of axles |
For a tractor unit to be used only with semitrailers with not less than two axles |
For a tractor unit to be used only with semitrailers with not less than three axles |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
20 |
140 |
140 |
140 |
20 |
22 |
145 |
140 |
140 |
22 |
23 |
150 |
140 |
140 |
23 |
25 |
165 |
140 |
140 |
25 |
26 |
170 |
145 |
140 |
26 |
28 |
190 |
170 |
155 |
28 |
29 |
205 |
180 |
165 |
29 |
31 |
280 |
215 |
195 |
31 |
33 |
395 |
315 |
230 |
33 |
34 |
470 |
470 |
285 |
34 |
36 |
670 |
670 |
430 |
36 |
38 |
900 |
900 |
650 |
825
TABLE D(2) |
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES |
RATES FOR SHOWMEN'S GOODS VEHICLES |
Plated train weight of tractor unit |
Rate of duty |
1. |
2. |
3. |
4. |
5. |
Exceeding |
Not exceeding |
For a tractor unit to be used with semi-trailers with any number of axles |
For a tractor unit to be used only with semitrailers with not less than two axles |
For a tractor unit to be used only with semitrailers with not less than three axles |
tonnes |
tonnes |
£ |
£ |
£ |
12 |
18 |
140 |
140 |
140 |
18 |
20 |
145 |
145 |
140 |
20 |
22 |
165 |
160 |
140 |
22 |
23 |
170 |
165 |
140 |
23 |
25 |
190 |
170 |
155 |
25 |
26 |
205 |
180 |
165 |
26 |
28 |
240 |
210 |
180 |
28 |
29 |
260 |
225 |
200 |
29 |
31 |
355 |
270 |
240 |
31 |
33 |
495 |
395 |
290 |
33 |
34 |
580 |
580 |
355 |
34 |
36 |
830 |
830 |
540 |
36 |
38 |
1,115 |
1,115 |
805 |
827
PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 5 TO ACT OF 1971 AND ACT OF 1972 |
Description of vehicle |
Rate of duty |
|
£ |
1. Any vehicle 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 under the Act as in force in Northern Ireland … … … … … … … … … … … … … … … |
60.00 |
2. Other vehicles … … … … … … … … … … … … … |
90.00 |
§
(2) In subsection (5) of section 16 of the Act of 1971 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 7 to that Act, for "£42" and "£8.50" there shall be substituted, respectively, "£44" and "£9".
§
(3) In subsection (6) of section 16 of the Act of 1972 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 9 to that Act, for "£42" and "£8.50" there shall be substituted, respectively, "£44" and "£9".
§
(4) In Part I of Schedule 4 to the Acts of 1971 and 1972 (annual rates of duty on goods vehicles: general provisions)—
- (a) in paragraph 1(1), for "£150" there shall be substituted "£130";
- (b) in paragraph 2, for "£320" there shall be substituted "£290";
- (c) in paragraph 6(1), for "£63" there shall be substituted "£67"; and
- (d) in paragraph 7, for "£85" there shall be substituted "£90".—[Mr. Lawson.]
§
put forthwith pursuant to Standing Order No. 114 (Ways and Means motions), and agreed to.
c827
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GAMING LICENCE DUTY
187 words