HC Deb 15 March 1999 vol 327 cc820-1

Resolved,

That—

(1) In sub-paragraph (2) of paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994, for the word "The" at the beginning there shall be substituted "Except in the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the".

(2) After that sub-paragraph there shall be inserted the following sub-paragraph— (2A) In the case of a vehicle having an engine with a cylinder capacity not exceeding 1,100 cubic centimetres, the general rate is £100.

(3) In sections 13(3)(b), 35A(5)(b) and 36(3)(b) of that Act, and in section 13(4)(b) of that Act as substituted under paragraph 8 of Schedule 4 to that Act, for the words "paragraph 1 of Schedule 1", in each place where they occur, there shall be substituted "paragraph 1(2) of Schedule 1".

(4) This Resolution has effect in relation to any licence taken out for a period beginning on or after 1st June 1999.

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.

Revenue weight of vehicle Rate
(1) Exceeding (2) Not exceeding (3) Two axle vechicle (4) Three axle vechicle (5) Four or more axle vechicle
kgs kgs £ £ £
3,500 7,500 160 160 160
7,500 12,000 300 300 300
12,000 13,000 470 490 350
13,000 14,000 650 490 350
14,000 15,000 840 490 350
15,000 17,000 1,320 490 350
17,000 19,000 1,600 850 350
19,000 21,000 1,600 1,020 350
21,000 23,000 1,600 1,470 510
23,000 25,000 1,600 2,320 830
25,000 27,000 1,600 2,340 1,470
27,000 29,000 1,600 2,340 2,320
29,000 31,000 1,600 2,340 3,360
31,000 44,000 1,600 2,340 4,400

(4) In paragraph 9A(3), for "£4,670" there shall be submitted "£4,670".

(5) For the Table in paragraph 9B there shall be substituted—

Revenue weight of vehicle Rate
(1) Exceeding (2) Not exceeding (3) Two axle vechicle (4) Three axle vechicle (5) Four or more axle vechicle
kgs kgs £ £ £
3,500 7,500 155 155 155
7,500 12,000 155 155 155
12,000 13,000 155 155 155
13,000 14,000 155 155 155
14,000 15,000 155 155 155
15,000 17,000 320 155 155
17,000 19,000 600 155 155
19,000 21,000 600 155 155
21,000 23,000 600 470 155
23,000 25,000 600 1,230 155
25,000 27,000 600 1,340 470
27,000 29,000 600 1,340 1,320
29,000 31,000 600 1,340 2,360
31,000 44,000 600 1,340 3,400