HC Deb 20 March 1989 vol 149 cc828-9
828
§
Resolved,
That the Vehicles (Excise) Act 1971 ("the 1971 Act") and the Vehicles (Excise) Act (Northern Ireland) 1972 ("the 1972 Act") shall have effect, in relation to licences taken out after 14th March 1989, with the amendments set out below.
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 the words—
- (a) "in the second column of" in paragraph 1 of Schedule 2 to the 1971 Act (rates of duty on hackney carriages), and
- (b) "in column 2 of' in paragraph 1 of Schedule 2 to the 1972 Act,
there shall be substituted the words "in relation to its seating capacity in the Table in"; and for the Table in Part II of each of those Schedules there shall be substituted the Table set out below.
| RATES OF DUTY ON HACKNEY CARRIAGES |
| Seating capacity |
Rate of duty |
|
£ |
| Under 9 |
100 |
| 9 to 16 |
130 |
| 17 to 35 |
200 |
| 36 to 60 |
300 |
| Over 60 |
450 |
| (2) In Part 11 of Schedule 4 to the 1971 Act for Tables A, A(l) and A(2) (rates for rigid goods vehicles having plated gross weight exceeding 12 tonnes) there shall be substituted the Tables set out below. |
829
| TABLE A(l) |
| 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) Exceeding |
(2) Not exceeding |
(3) Two axle vehicle |
(4) Three axle vehicle |
(5) Four or more axle vehicle |
| tonnes |
tonnes |
£ |
£ |
£ |
| 12 |
13 |
270 |
205 |
205 |
| 13 |
14 |
380 |
205 |
205 |
| 14 |
15 |
490 |
205 |
205 |
| 15 |
17 |
740 |
205 |
205 |
| 17 |
19 |
— |
360 |
205 |
| 19 |
21 |
— |
480 |
205 |
| 21 |
23 |
— |
660 |
295 |
| 23 |
25 |
— |
1,190 |
460 |
| 25 |
27 |
— |
— |
735 |
| 27 |
29 |
— |
— |
1,075 |
| 29 |
30–49 |
— |
— |
1,670 |
| 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) Exceeding |
(2) Not exceeding |
(3) Two axle vehicle |
(4) Three axle vehicle |
(5) Four or more axle vehicle |
| tonnes |
tonnes |
£ |
£ |
£ |
| 12 |
13 |
115 |
90 |
90 |
| 13 |
14 |
160 |
90 |
90 |
| 14 |
15 |
205 |
90 |
90 |
| 15 |
17 |
310 |
90 |
90 |
| 17 |
19 |
— |
150 |
90 |
| 19 |
21 |
— |
200 |
90 |
| 21 |
23 |
— |
275 |
125 |
| 23 |
25 |
— |
495 |
190 |
| 25 |
27 |
— |
— |
305 |
| 27 |
29 |
— |
— |
450 |
| 29 |
30.49 |
— |
— |
695 |
| (3) The Tables set out above shall also be substituted for Tables A, A(1) and A(2) in Part II of the Schedule 4 to the 1972 Act, but modified for that purpose by the substitution to." any reference to a plated gross weight of a reference to a relevant maximum weight. |
(4) In paragraph 2 of Schedule 4A to the 1971 Act and the 1972 Act (rates of duty for vehicles carrying or drawing exceptional loads) for "£1,600" there shall be substituted "£3,100".
(5) In—
- (a) subsection (5) of section 16 of the 1971 Act (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 7 to that Act, and
- (b) subsection (6) of section 16 of the 1972 Act, including that subsection as set out in paragraph 12 of Part I of Schedule 9 to that Act,
for "£85" and "£17" there shall be substituted "£100" and "£20" respectively.—[Mr. Lawson.]