HC Deb 15 March 1999 vol 327 cc822-5

Resolved,

That Schedule 1 to the Vehicle Excise and Registration Act 1994 be amended as follows—

  1. (1) In sub-paragraph (2A)(b) of paragraph 6, for "£4,670" there shall be substituted "£4,170".
  2. (2) In sub-paragraph (3) of that paragraph, for "38,000 kilograms" there shall be substituted "41,000 kilograms".
  3. (3) For the Table in paragraph 9(1) there shall be substituted—

(6) For the Table in paragraph 11(1) there shall be substituted—

Revenue weight of tractive unit Rate for tractive unit with two axles Rate for tractive unit with three or more axles
(1) Exceeding (2) Not exceeding (3) Any number of semi-trailer axles (4) 2 or more semi-trailer axles (5) 3 or more semi-trailer axles (6) Any number of semi-trailer axles (7) 2 or more semi-trailer axles (8) 3 or more semi-trailer axles
kgs kgs £ £ £ £ £ £
3,500 7,500 160 160 160 160 160 160
7,500 12,000 300 300 300 300 300 300
12,000 16,000 460 460 460 460 460 460
16,000 20,000 520 460 460 460 460 460
20,000 23,000 810 460 460 460 460 460
23,000 26,000 1,190 590 460 590 460 460
26,000 28,000 1,190 1,130 460 1,130 460 460
28,000 31,000 1,740 1,740 1,090 1,740 660 460
31,000 33,000 2,530 2,530 1,740 2,530 1,000 460
33,000 34,000 5,170 5,170 1,740 2,530 1,470 570
34,000 35,000 5,170 5,170 2,840 2,530 2,100 860
35,000 36,000 6,750 6,750 2,840 2,530 2,100 860
36,000 38,000 9,250 9,250 3,210 2,820 2,820 1,280
38,000 41,000 9,250 9,250 5,750 4,250 4,250 2,500
41,000 44,000 9,250 9,250 5,750 7,250 7,250 1,280

(7) In paragraph 11A(3), for "£4,670" there shall be substituted"£4,170"

Revenue weight of tractive unit Rate for tractive unit with two axles Rate for tractive unit with three or more axles
(1) Exceeding (2) Not exceeding (3) Any number of semi-trailer axles (4) 2 or more semi-trailer axles (5) 3 or more semi-trailer axles (6) Any number of semi-trailer axles (7) 2 or more semi-trailer axles (8) 3 or more semi-trailer axles
kgs kgs £ £ £ £ £ £
3,500 7,500 155 155 155 155 155 155
7,500 12,000 155 155 155 155 155 155
12,000 16,000 155 155 155 155 155 155
16,000 20,000 155 155 155 155 155 155
20,000 23,000 155 155 155 155 155 155
23,000 26,000 190 155 155 155 155 155
26,000 28,000 190 155 155 155 155 155
28,000 31,000 740 740 155 740 155 155
31,000 33,000 1,530 1,530 740 1,530 155 155
33,000 34,000 4,170 4,170 740 1,530 470 155
34,000 35,000 4,170 4,170 1,840 1,530 1,100 155
35,000 36,000 5,750 5,750 1,840 1,530 1,100 155
36,000 38,000 8,250 8,250 2,210 1,820 1,820 280
38,000 41,000 8,250 8,250 4,750 3,250 3,250 1,500
41,000 44,000 8,250 8,250 4,750 6,250 6,250 280

(9) Subject to the following paragraphs of this Resolution, the preceding paragraphs apply in relation to licences taken out after 9th March 1999.

(10) Paragraph (11) below applies where—

  1. (a) a pre-commencement licence was taken out for a goods vehicle at a rate applicable to a vehicle with a revenue weight falling within a specified range of weights; and
  2. (b) the revenue weight of the vehicle at any time on or after 17th April 1999 (though still within the specified range of weights mentioned in paragraph (a) above) is one which, for the purposes of taking out a licence for that vehicle after 9th March 1999, would fall in a range of weights attracting a rate of duty higher than that attracted by the vehicle's licensed weight.

(11) For the purposes of section 15 of the Vehicle Excise and Registration Act 1994 any use of the vehicle on a public road at a time on or after 17th April 1999 when its revenue weight falls within paragraph (10)(b) above shall be treated as a use of the vehicle so as to subject it to a rate of duty higher than that at which the pre-commencement licence was taken out.

(12) Paragraph (13) below applies where—

(8) For the Table in paragraph 11B there shall be substituted—

  1. (a) pre-commencement licence was taken out for a goods vehicle at a rate applicable to a vehicle with a revenue weight falling within a specified range of weights;
  2. (b) the revenue weight of the vehicle is increased at a time after 9th March 1999; and
  3. (c) the revenue weight of the vehicle immediately after the increase (though still within the specified range of weights mentioned in paragraph (a) above) is one which, for the purposes of taking out a licence for that vehicle after 9th March 1999, would fall in a range of weights attracting a rate of duty higher than that attracted by the vehicle's licensed weight.

(13) For the purposes of section 15 of the Vehicle Excise and Registration Act 1994 any use of the vehicle on a public road after the increase in its revenue weight shall be treated (if it would not otherwise be so treated by virtue of paragraph (11) above) as a use of the vehicle so as to subject it to a rate of duty higher than that at which the pre-commencement licence was taken out.

(14) In this Resolution— licensed weight", in relation to a vehicle, means the revenue weight of the vehicle at the time when the

pre-commencement licence for that vehicle was taken out; and pre-commencement licence" means a licence taken out on or before 9th March 1999 and in force after that date.

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.