HC Deb 24 March 1986 vol 94 cc716-20

Resolved, That the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972 shall have effect, in relation to licences taken out after 18th March 1986, 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) For Part II of Schedule 2 to each of the Acts of 1971 and 1972 (annual rates of duty for hackney carriages) there shall be substituted the following—

PART II
Description of vehicle Rate of duty
£
Hackney carriages … … … … … … … … … 52.50
with an additional £1.05 for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

(2) In Schedule 4 to each of the Acts of 1971 and 1972 (annual rates of duty on goods vehicles)—

  1. (a) in Part I, in sub-paragraph (2) of paragraph 6 (farmer's goods vehicle or showman's goods vehicle having a plated gross weight or a plated train weight) in paragraph (b) (weight exceeding 7.5 tonnes but not

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 13 210 170 170
13 14 280 175 175
14 15 350 175 175
15 17 475 180 175
17 19 — 240 175
19 21 — 320 180
21 23 — 420 245
23 25 — 720 330
25 27 — — 465
27 29 — — 665
29 30.49 — — 1,090

exceeding 12 tonnes) for "£135" (which applies to farmers' goods vehicles only) there shall be substituted "£155"; and

  1. (b) in Part II, for Tables A(1), C(1) and D(1) (rates for farmers' goods vehicles having plated weight exceeding 12 tonnes) there shall be substituted the Tables set out below:

TABLE C(1)
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 semi- trailers with not less than two axles For a tractor unit to be used only with semi- trailers with not less than three axles
tonnes tonnes £ £ £
12 14 235 215 215
14 16 290 220 220
16 18 330 220 220
18 20 385 220 220
20 22 435 270 220
22 23 465 300 220
23 25 530 365 225
25 26 530 405 265
26 28 530 500 345
28 29 555 555 390
29 31 765 765 495
31 33 1,115 1,115 780
33 34 1,230 1,230 1,150
34 36 1,405 1,405 1,405
36 38 1,580 1,580 1,580
TABLE D(1)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING THREE 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 semi- trailers with not less than two axles For a tractor unit to be used only with semi- trailers with not less than three axles
tonnes tonnes £ £ £
12 14 215 215 215
14 20 220 220 220
20 22 270 220 220
22 23 300 220 220
23 25 365 220 220
25 26 405 225 220
26 28 500 230 225
28 29 555 270 230
29 31 765 325 240
31 33 1,115 495 250
33 34 1,140 725 315
34 36 1,205 1,035 475
36 38 1,390 1,390 710