HC Deb 19 March 1984 vol 56 cc807-27

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.
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
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
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
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
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
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
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
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
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
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)—

  1. (a) in paragraph 1(1), for "£150" there shall be substituted "£130";
  2. (b) in paragraph 2, for "£320" there shall be substituted "£290";
  3. (c) in paragraph 6(1), for "£63" there shall be substituted "£67"; and
  4. (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
  1. GAMING LICENCE DUTY 187 words