HC Deb 26 March 1990 vol 170 cc133-43

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 20th March 1990, 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) In Schedule 3 to each Act (annual rates of duty on haulage vehicles)—

TABLE A
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12,000 KILOGRAMS 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
kgs kgs £ £ £
12,000 13,000 450.00 470.00 340.00
13,000 14,000 630.00 470.00 340.00
14,000 15,000 810.00 470.00 340.00
15,000 17,000 1,280.00 470.00 340.00
17,000 19,000 — 820.00 340.00
19,000 21,000 — 990.00 340.00
21,000 23,000 — 1,420.00 490.00
23,000 25,000 — 2,160.00 800.00
25,000 27,000 — — 1,420.00
27,000 29,000 — — 2,240.00
29,000 30,490 — — 3,250.00
TABLE A(1)
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12,000 KILOGRAMS 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
kgs kgs £ £ £
12,000 13,000 270.00 280.00 205.00
13,000 14,000 380.00 280.00 205.00
14,000 15,000 490.00 280.00 205.00
15,000 17,000 770.00 280.00 205.00
17,000 19,000 — 490.00 205.00
19,000 21,000 — 595.00 205.00
21,000 23,000 — 850.00 295.00
23,000 25,000 — 1,295.00 480.00
25,000 27,000 — — 850.00
27,000 29,000 — — 1,345.00
29,000 30,490 — — 1,950.00

  1. (a) in paragraph 1 of Part I, for the words from "according" to the end there shall be substituted the words "be the rate specified in relation to vehicles of that description in the second column of that Part"; and
  2. (b) for the Table set out in Part II there shall be substituted the Table set out below:

Description of vehicle Rate of duty
£
1. Special machines 16.00
2. Haulage vehicles, being showmen's vehicles 90.00
3. Haulage vehicles, not being showmen's vehicles 330.00
4. Recovery vehicles 50.00

(2) For the Tables set out in Part II of Schedule 4 to the 1971 Act there shall be substituted the Tables set out below:

TABLE A(2)
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12,000 KILOGRAMS 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
kgs kgs £ £ £
12,000 13,000 115.00 120.00 90.00
13,000 14,000 160.00 120.00 90.00
14,000 15,000 205.00 120.00 90.00
15,000 17,000 320.00 120.00 90.00
17,000 19,000 — 205.00 90.00
19,000 21,000 — 250.00 90.00
21,000 23,000 — 355.00 125.00
23,000 25,000 — 540.00 200.00
25,000 27,000 — — 355.00
27,000 29,000 — — 560.00
29,000 30,490 — — 815.00
TABLE B
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12,000 KILOGRAMS PLATED
GROSS WEIGHT USED FOR DRAWING TRAILERS EXCEEDING 4,000 KILOGRAMS PLATED GROSS WEIGHT GENERAL RATES
Plated gross weight of trailer
Exceeding Not exceeding Duty supplement
kgs kgs £
4,000 8,000 130.00
8,000 10,000 130.00
10,000 12,000 130.00
12,000 14,000 360.00
14,000 — 360.00
TABLE B(1)
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12,000 KILOGRAMS PLATED
GROSS WEIGHT USED FOR DRAWING TRAILERS EXCEEDING 4,000 KILOGRAMS PLATED GROSS WEIGHT
RATES FOR FARMERS' GOODS VEHICLES
Plated gross weight of trailer
Exceeding Not exceeding Duty supplement
kgs kgs £
4,000 8,000 130.00
8,000 10,000 130.00
10,000 12,000 130.00
12,000 14,000 360.00
14,000 — 360.00
TABLE B(2)
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12,000 KILOGRAMS PLATED
GROSS WEIGHT USED FOR DRAWING TRAILERS EXCEEDING 4,000 KILOGRAMS PLATED GROSS WEIGHT
RATES FOR SHOWMEN'S GOODS VEHICLES
Plated gross weight of trailer
Exceeding Not exceeding Duty supplement
kgs kgs £
— — 80.00
TABLE C
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12,000 KILOGRAMS 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 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
kgs kgs £ £ £
12,000 14,000 440.00 440.00 440.00
14,000 16,000 440.00 440.00 440.00
16,000 18,000 500.00 440.00 440.00
18,000 20,000 500.00 440.00 440.00
20,000 22,000 780.00 440.00 440.00
22,000 23,000 780.00 440.00 440.00
23,000 25,000 1,150.00 570.00 440.00
25,000 26,000 1,150.00 570.00 440.00
26,000 28,000 1,150.00 1,090.00 440.00
28,000 29,000 1,680.00 1,680.00 1,050.00
29,000 31,000 1,680.00 1,680.00 1,050.00
31,000 33,000 2,450.00 2,450.00 1,680.00
33,000 34,000 2,450.00 2,450.00 1,680.00
34,000 36,000 2,750.00 2,750.00 2,750.00
36,000 38,000 3,100.00 3,100.00 3,100.00
TABLE C(1)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12,000 KILOGRAMS 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
kgs kgs £ £ £
12,000 14,000 265.00 265.00 265.00
14,000 16,000 265.00 265.00 265.00
16,000 18,000 300.00 265.00 265.00
18,000 20,000 300.00 265.00 265.00
20,000 22,000 470.00 265.00 265.00
22,000 23,000 470.00 265.00 265.00
23,000 25,000 690.00 340.00 265.00
25,000 26,000 690.00 340.00 265.00
26,000 28,000 690.00 655.00 265.00
28,000 29,000 1,010.00 1,010.00 630.00
29,000 31,000 1,010.00 1,010.00 630.00
31,000 33,000 1,470.00 1,470.00 1,010.00
33,000 34,000 1,470.00 1,470.00 1,010.00
34,000 36,000 1,650.00 1,650.00 1,650.00
36,000 38,000 1,860.00 1,860.00 1,860.00
TABLE C(2)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12,000 KILOGRAMS 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 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
kgs kgs £ £ £
12,000 14,000 110.00 110.00 110.00
14,000 16,000 110.00 110.00 110.00
16,000 18,000 125.00 110.00 110.00
18,000 20,000 125.00 110.00 110.00
20,000 22,000 195.00 110.00 110.00
22,000 23,000 195.00 110.00 110.00
23,000 25,000 290.00 145.00 110.00
25,000 26,000 290.00 145.00 110.00
26,000 28,000 290.00 275.00 110.00
28,000 29,000 420.00 420.00 265.00
29,000 31,000 420.00 420.00 265.00
31,000 33,000 615.00 615.00 420.00
33,000 34,000 615.00 615.00 420.00
34,000 36,000 690.00 690.00 690.00
36,000 38,000 775.00 775.00 775.00
TABLE D
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12,000 KILOGRAMS 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 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
kgs kgs £ £ £
12,000 14,000 440.00 440.00 440.00
14,000 16,000 440.00 440.00 440.00
16,000 18,000 440.00 440.00 440.00
18,000 20,000 440.00 440.00 440.00
20,000 22,000 440.00 440.00 440.00
22,000 23,000 440.00 440.00 440.00
23,000 25,000 570.00 440.00 440.00
25,000 26,000 570.00 440.00 440.00
26,000 28,000 1,090.00 440.00 440.00
28,000 29,000 1,680.00 640.00 440.00
29,000 31,000 1,680.00 640.00 440.00
31,000 33,000 2,450.00 970.00 440.00
33,000 34,000 2,450.00 1,420.00 550.00
34,000 36,000 2,450.00 2,030.00 830.00
36,000 38,000 2,730.00 2,730.00 1,240.00
TABLE D(1)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12,000 KILOGRAMS 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
kgs kgs £ £ £
12,000 14,000 265.00 265.00 265.00
14,000 16,000 265.00 265.00 265.00
16,000 18,000 265.00 265.00 265.00
18,000 20,000 265.00 265.00 265.00
20,000 22,000 265.00 265.00 265.00
22,000 23,000 265.00 265.00 265.00
23,000 25,000 340.00 265.00 265.00
25,000 26,000 340.00 265.00 265.00
26,000 28,000 655.00 265.00 265.00
28,000 29,000 1,010.00 385.00 265.00
29,000 31,000 1,010.00 385.00 265.00
31,000 33,000 1,470.00 580.00 265.00
33,000 34,000 1,470.00 850.00 330.00
34,000 36,000 1,470.00 1,220.00 500.00
36,000 38,000 1,640.00 1,640.00 745.00
TABLE D(2)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12,000 KILOGRAMS 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 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
kgs kgs £ £ £
12,000 14,000 110.00 110.00 110.00
14,000 16,000 110.00 110.00 110.00
16,000 18,000 110.00 110.00 110.00
18,000 20,000 110.00 110.00 110.00
20,000 22,000 110.00 110.00 110.00
22,000 23,000 110.00 110.00 110.00
23,000 25,000 145.00 110.00 110.00
25,000 26,000 145.00 110.00 110.00
26,000 28,000 275.00 110.00 110.00
28,000 29,000 420.00 160.00 110.00
29,000 31,000 420.00 160.00 110.00
31,000 33,000 615.00 245.00 110.00
33,000 34,000 615.00 355.00 140.00
34,000 36,000 615.00 510.00 210.00
36,000 38,000 685.00 685.00 310.00

(3) The Tables set out above shall also be substituted for the Tables set out in Part II of Schedule 4 to the 1972 Act, but with the following modifications—

(a) for the words "plated gross weight", in each place where they occur, there shall be substituted the words "relevant maximum weight", and

(b) for the words "plated train weight", in each place where they occur, there shall be substituted the words "relevant maximum train weight".

(4) In paragraph 2 of Schedule 4A to each Act (annual rates of duty on vehicles used for carrying or drawing exceptional loads) for "£3,100" there shall be substituted "£3,250".