HC Deb 23 March 1987 vol 113 cc116-9

Resolved, That Schedule 4 to each of the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972 shall have effect, in relation to licences taken out after 17th March 1987, 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. (1) 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 exceeding 12 tonnes) for "£155" (which applies to farmers' goods vehicles only) there shall be substituted "£175"; and
  2. (2) 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 A(1)
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 126/12/25492 TONNES PLATED GROSS WEIGHT

RATES FOR FARMERS' GOODS VEHICLES

Plated gross weight of vehicle Rate of duty
1.

Exceeding

2.

Not exceeding

3.

Two axle vehicle

4.

Three axle vehicle

5.

Four or more axle vehicle

tonnes tonnes £ £ £
12 13 245 190 190
13 14 340 205 205
14 15 445 205 205
15 17 620 205 205
17 19 295 295 205
19 21 395 205
21 23 540 295
23 25 965 415
25 27 600
27 29 880
29 30.49 1,450
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.

Exceeding

2.

Not exceeding

3.

For a tractor unit to be used with semi-trailers with any number of axles

4.

For a tractor unit to be used only with semitrailers with not less than two axles

5.

For a tractor unit to be used only with semitrailers with not less than three axles

tonnes tonnes £ £ £
12 14 280 250 250
14 16 355 265 265
16 18 415 265 265
18 20 485 265 265
20 22 565 330 265
22 23 600 370 265
23 25 690 470 265
25 26 690 520 320
26 28 690 655 430
28 29 725 725 490
29 31 1,010 1,010 630
31 33 1,470 1,470 1,010
33 34 1,470 1,470 1,350
34 36 1,650 1,650 1,650
36 38 1,860 1,860 1,860
TABLE D(1)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING I2 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.

Exceeding

2.

Not exceeding

3.

For a tractor unit to be used with semi-trailers with any number of axles

4.

For a tractor unit to be used only with semitrailers with not less than two axles

5.

For a tractor unit to be used only with semitrailers with not less than three axles

tonnes tonnes £ £ £
12 14 250 250 250
14 20 265 265 265
20 22 330 265 265
22 23 370 265 265
23 25 470 265 265
25 26 520 265 265
26 28 655 265 265
28 29 725 310 265
29 31 1,010 385 265
31 33 1,470 580 265
33 34 1,470 850 330
34 36 1,470 1,220 500
36 38 1,640 1,640 745

—[Mr. Lawson.]