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Motion made, and Question,
That the Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972 shall have effect with the amendments set out below.
But this Resolution shall not authorise the making of amendments that 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) In the said Acts of 1971 and 1972— (a) for the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out below; (b) in paragraph 1(2) of Part I of Schedule 4 for the words following if a goods vehicle' there shall be substituted the words is use for drawing a trailer, the annual rate of duty applicable thereto in accordance with the foregoing sub-paragraph shall, according to the unladen weight of the vehicle as set out in the first and second columns of Table B in Part II of this Schedule, be increased by the amount specified in the third column of that Table.'; (c) in section 16 (trade licences) for '£20' and '£3·35' there shall be substituted respectively '£25' and '£5; (d) in section 2(1)(b) (four month licence for vehicles with annual rate exceeding £8) for '£8' there shall be substituted '£18'. (2) Paragraph 1 above has effect in relation to licences taken out after 29th March 1977.
| PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 1 TO ACT OF 1971 AND ACT OF 1972 | |
| Description of vehicle | Rate of duty |
| £ | |
| 1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres; electrically propelled bicycles; electrically propelled tricycles which do not exceed 165 pounds in weight unladen | 5·00 |
| 2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger | 10·00 |
| 3. Bicycles and tricycles not in the foregoing paragraphs | 20·00 |
| PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 2 TO ACT OF 1971 AND ACT OF 1972 | ||||
| Description of vehicle | Rate of duty | |||
| £ | ||||
| Hackney carriages | … | … | … | 25·00 |
| with an additional 50p for each person above 20 (excluding the driver) for which the vehicle has seating capacity. | ||||
| PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 3 TO ACT OF 1971 | ||||
| Weight unladen of vehicle | Rate of duty | |||
| 1. | 2. | 3. | 4. | 5. |
| Description of vehicle | Exceeding | Not exceeding | Initial | Additional for each ton or part of a ton in excess of the weight in column 2 |
| £ | £ | |||
| 1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen's tractors. | — | — | 8·50 | — |
| 2. Haulage vehicles, being showmen's vehicles | — | 7¼ tons | 84·00 | — |
| 7¼ tons | 8 tons | 101·00 | — | |
| 8 tons | 10 tons | 118·00 | — | |
| 10 tons | — | 118·00 | 18·00 | |
| 3. Haulage vehicles, not being showmen's vehicles. | — | 2 tons | 100·00 | — |
| 2 tons | 4 tons | 180·00 | — | |
| 4 tons | 6 tons | 260·00 | — | |
| 6 tons | 7¼ tons | 340·00 | — | |
| 7¼ tons | 8 tons | 415·00 | — | |
| 8 tons | 10 tons | 415·00 | 70·00 | |
| 10 tons | — | 555·00 | 80·00 | |
| PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 3 TO ACT OF 1971 | ||||
| Weight unladen of vehicle | Rate of duty | |||
| 1. | 2. | 3. | 4. | 5. |
| Description of vehicle | Exceeding | Not exceeding | Initial | Additional for each ton or part of a ton in excess of the weight in column 2 |
| £ | £ | |||
| 1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen's tractors. | — | — | 8·50 | — |
| 2. Haulage vehicles, being showmen's vehicles | — | 7¼ tons | 84·00 | — |
| 7¼ tons | 8 tons | 101·00 | — | |
| 8 tons | 10 tons | 118·00 | — | |
| 10 tons | — | 118·00 | 18·00 | |
| 3. Haulage vehicles, not being showmen's vehicles. | — | 2 tons | 90·00 | — |
| 2 tons | 4 tons | 160·00 | — | |
| 4 tons | 6 tons | 230·00 | — | |
| 6 tons | 7¼ tons | 300·00 | — | |
| 7¼ tons | 8 tons | 370·00 | — | |
| 8 tons | — | 370·00 | 80·00 | |
| PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 4 TO ACT OF 1971 | ||||
| TABLES SHOWING ANNUAL RATES OF DUTY ON GOODS VEHICLES | ||||
| TABLE A | ||||
| GENERAL RATES OF DUTY | ||||
| Weight unladen of vehicle | Rate of duty | |||
| 1. | 2. | 3. | 4. | 5. |
| Description of vehicle | Exceeding | Not exceeding | Initial | Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2 |
| £ | £ | |||
| 1. Farmers' goods vehicles | — | 12 cwt. | 30·00 | — |
| 12 cwt. | 16 cwt. | 32·00 | — | |
| 16 cwt. | 1 ton | 35·00 | — | |
| 1 ton | 3 tons | 35·00 | 4·00 | |
| 3 tons | 6 tons | 67·00 | 3·00 | |
| 6 tons | 10 tons | 103·00 | 2·00 | |
| 10 tons | — | 135·00 | 4·00 | |
| 2. Showmen's goods vehicles | — | 12 cwt. | 30·00 | — |
| 12 cwt. | 16 cwt. | 32·00 | — | |
| 16 cwt. | 1 ton | 35·00 | — | |
| 1 ton | 3 tons | 35·00 | 4·00 | |
| 3 tons | 6 tons | 67·00 | 3·00 | |
| 6 tons | 10 tons | 103·00 | 4·00 | |
| 10 tons | — | 167·00 | 6·00 | |
| 3. Electrically-propelled goods vehicles (other than farmers' goods vehicles or showmen's goods vehicles); tower wagons. | — | 12 cwt. | 40·00 | — |
| 12 cwt. | 16 cwt. | 44·00 | — | |
| 16 cwt. | 1 ton | 50·00 | — | |
| 1 ton | 4 tons | 50·00 | 50·00 | |
| 4 tons | 6 tons | 110·00 | 6·00 | |
| 6 tons | 10 tons | 158·00 | 5·00 | |
| 10 tons | — | 238·00 | 8·00 | |
| 4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule. | — | 16 cwt. | 50·00 | — |
| 16 cwt. | 1 ton | 56·00 | — | |
| 1 ton | 4 tons | 56·00 | 14·00 | |
| 4 tons | 10 tons | 224·00 | 25·00 | |
| 10 tons | — | 824·00 | 30·00 | |
| TABLE B | ||
| RATES OF DUTY ON GOODS VEHICLES | ||
| USED FOR DRAWING TRAILERS | ||
| Weight unlanden of vehicle | 3.Rate of duty | |
| 1. | 2. | |
| Exceeding | Not exceeding | |
| £ | ||
| — | 1½ tons | 30·00 |
| 1½ tons | 3 tons | 40·00 |
| 3 tons | 4 tons | 67·00 |
| 4 tons | 6 tons | 90·00 |
| 6 tons | — | 112·00 |
| PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 4 TO ACT OF 1972 | ||||
| TABLES SHOWING ANNUAL RATES OF DUTY ON GOODS VEHICLES | ||||
| TABLE A | ||||
| GENERAL RATES OF DUTY | ||||
| Weight unladen of vehicle | Rate of duty | |||
| 1. | 2. | 3. | 4. | 5. |
| Description of vehicle | Exceeding | Not exceeding | Initial | Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2 |
| £ | £ | |||
| 1. Farmers' goods vehicles | — | 12 cwt. | 30·00 | — |
| 12 cwt. | 16 cwt. | 32·00 | — | |
| 16 cwt. | 1 ton | 35·00 | — | |
| 1 ton | 3 tons | 35·00 | 4·00 | |
| 3 tons | 6 tons | 67·00 | 2·00 | |
| 6 tons | 8 tons | 91·00 | 1·00 | |
| 8 tons | — | 99·00 | 2·00 | |
| 2. Showmen's goods vehicles; electrically-propelled goods vehicles (other than farmers' goods vehicles); tower wagons. | — | 12 cwt. | 38·00 | — |
| 12 cwt. | 16 cwt. | 40·00 | — | |
| 16 cwt. | 1 ton | 43·00 | — | |
| 1 ton | 6 tons | 43·00 | 3·00 | |
| 6 tons | 10 tons | 103·00 | 4·00 | |
| 10 tons | — | 167·00 | 5·00 | |
| 3. Goods vehicles not included in any of the foregoing provisions of this Part. | — | 16 cwt. | 50·00 | — |
| 16 cwt. | 1 ton | 56·00 | — | |
| 1 ton | 3 tons | 56·00 | 10·00 | |
| 3 tons | 4 tons | 136·00 | 16·00 | |
| 4 tons | 6 tons | 200·00 | 21·00 | |
| 6 tons | 10 tons | 368·00 | 24·00 | |
| 10 tons | — | 752·00 | 28·00 | |
| TABLE B | ||
| RATES OF DUTY ON GOODS VEHICLES | ||
| USED FOR DRAWING TRAILERS | ||
| Weight unlanden of vehicle | Rate of duty | |
| 1. | 2. | 3. |
| Exceeding | Not exceeding | |
| £ | ||
| — | 1½ tons | 30·00 |
| 1½ tons | 3 tons | 40·00 |
| 3 tons | 4 tons | 67·00 |
| 4 tons | 6 tons | 90·00 |
| 6 tons | — | 112·00 |
| PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 5 TO ACT OF 1971 | |
| Description of vehicle | Rate of duty |
| £ | |
| 1. Electrically propelled vehicles; vehicles not exceeding 7 horse-power, if registered under the Roads Act 1920 for the first time before 1st January 1947 | 36·00 |
| 2. Vehicles not included above | 50·00 |
| PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 5 TO ACT OF 1972 | |
| Description of vehicle | Rate of duty |
| £ | |
| 1. Electrically propelled | 36·00 |
| 2. Not electrically propelled— | |
| (a) if first registered under the Roads Act 1920 before 1st January 1947, or which, if its first registration for taxation purposes had been effected in Northern Ireland would have been so first registered as aforesaid under the Act as in force in Northern Ireland— | |
| (i) not exceeding 6 horse-power | 30·00 |
| (ii) exceeding 6 horse-power, but not exceeding 9 horse-power—for each unit or part of a unit of horse-power | 5·00 |
| (b) other vehicles | 50·00 |
| —[Mr. Healey.] | |
put forthwith pursuant to Standing Order No. 94 ( Ways and Means motions):—
Division No. 101]
| AYES
| 10.20 p.m.
|
| Abse, Leo | Cartwright, John | English, Michael |
| Allaun, Frank | Clemitson, Ivor | Ennals, David |
| Anderson, Donald | Cocks, Rt. Hon. Michael | Evans, Fred (Caerphilly) |
| Archer, Peter | Cohen, Stanley | Evans, Ioan (Aberdare) |
| Armstrong, Ernest | Coleman, Donald | Evans, John (Newton) |
| Ashley, Jack | Colquhoun, Ms Maureen | Ewing, Harry (Stirling) |
| Ashton, Joe | Concannon, J. D. | Faulds, Andrew |
| Atkins, Ronald (Preston N.) | Conlan, Bernard | Fernyhough, Rt. Hon. E. |
| Atkinson, Norman | Cook, Robin F. (Edin C.) | Fitch, Alan (Wigan) |
| Bagier, Gordon A. T. | Corbett, Robin | Fitt, Gerard (Belfast W.) |
| Barnett, Guy (Greenwich) | Cowans, Harry | Flannery, Martin |
| Barnett, Rt. Hon. Joel (Heywood) | Cox, Thomas (Tooting) | Fletcher, Ted (Darlington) |
| Bates, Alf | Craigen, Jim (Maryhill) | Foot, Rt. Hon. Michael |
| Bean, R. E. | Crawshaw, Richard | Forrester, John |
| Bennett, Andrew (Stockport N.) | Cronin, John | Fowler, Gerald (The Wrekin) |
| Bidwell, Sydney | Crowther, Stan (Rotherham) | Fraser, John (Lambeth, N'w'd) |
| Bishop, E. S. | Cryer, Bob | Freeson, Reginald |
| Blenkinsop, Arthur | Cunningham, G. (Islington S.) | Garrett, John (Norwich S.) |
| Boardman, H. | Cunningham, Dr. J. (Whiteh) | Garrett, W. E. (Wallsend) |
| Booth, Rt. Hon. Albert | Davidson, Arthur | George, Bruce |
| Boothroyd, Miss Betty | Davies, Bryan (Enfield N.) | Gilbert, Dr. John |
| Bottomley, Rt. Hon. Arthur | Davies, Denzil (Llanelli) | Ginsburg, David |
| Boyden, James (Bish Auck) | Davies, Ifor (Gower) | Golding, John |
| Bradley, Tom | Davis, Clinton (Hackney C.) | Gould, Bryan |
| Bray, Dr. Jeremy | Deakins, Eric | Gourley, Harry |
| Broughton, Sir Alfred | Dean, Joseph (Leeds West) | Graham, Ted |
| Brown, Hugh D. (Provan) | de Freltas, Rt. Hon. Sir Geoffrey | Grant, George (Morpeth) |
| Brown, Robert C. (Newcastle W.) | Dell, Rt. Hon. Edmund | Grant, John (Islington C.) |
| Brown, Ronald (Hackney S.) | Dempsey, James | Hamilton, W. W. (Central Fife) |
| Buchan, Norman | Doig, Peter | Hardy, Peter |
| Buchanan, Richard | Dormand, J. D. | Harrison, Walter (Wakefield) |
| Butler, Mrs. Joyce (Wood Green) | Douglas-Mann, Bruce | Hattersley, Rt. Hon. Roy |
| Callaghan, Rt. Hon. J. (Cardiff SE) | Dunn, James A. | Hatton, Frank |
| Callaghan, Jim (Middleton & P) | Dunnett, Jack | Hayman, Mrs. Helene |
| Campbell, Ian | Dunwoody, Mrs. Gwyneth | Healey, Rt. Hon. Denis |
| Canavan, Dennis | Eadie, Alex | Heffer, Eric S. |
| Cant, R. B. | Edge, Geoff | Hooley, Frank |
| Carmichael, Neil | Edwards, Robert (Wolv SE) | Horam, John |
| Carter, Ray | Ellis, John (Bragg & Scun) | Howell, Rt. Hon. Denis (B'ham, Sm H) |
| Carter-Jones, Lewis | Ellis, Tom (Wrexham) | Hoyle, Doug (Nelson) |
The House divided: Ayes 290, Noes 61.
| Huckfield, Les | Marshall, Jim (Leicester S.) | Silkin, Rt. Hon. S. C. (Dulwich) |
| Hughes, Rt. Hon. C. (Anglesey) | Maynard, Miss Joan | Silverman, Julius |
| Hughes, Mark (Durham) | Meacher, Michael | Skinner, Dennis |
| Hughes, Robert (Aberdeen N.) | Mellish, Rt. Hon. Robert | Small, William |
| Hughes, Roy (Newport) | Mendelson, John | Smith, John (N Lanarkshire) |
| Hunter, Adam | Mikardo, Ian | Snape, Peter |
| Irvine, Rt. Hon. Sir A. (Edge Hill) | Millan, Rt. Hon. Bruce | Spearing, Nigel |
| Irving, Rt. Hon. S. (Dartford) | Miller, Dr. M. S. (E Kilbride) | Spriggs, Leslie |
| Jackson, Colin (Brighouse) | Miller, Mrs. Millie (Ilford N.) | Stallard, A. W. |
| Jackson, Miss Margaret (Lincoln) | Mitchell, R. C. (Soton, Itchen) | Stewart, Rt. Hon. M. (Fulham) |
| Janner, Greville | Moonman, Eric | Stoddart, David |
| Jay, Rt. Hon. Douglas | Morris, Alfred (Wythenshawe) | Stott, Roger |
| Jeger, Mrs. Lena | Morris, Charles R. (Openshaw) | Strang, Gavin |
| Jenkins, Hugh (Putney) | Morris, Rt. Hon. J. (Aberavon) | Strauss, Rt. Hon. G. R. |
| John, Brynmor | Moyle, Roland | Summerskill, Hon. Dr. Shirley |
| Johnson, James (Hull West) | Mulley, Rt. Hon. Frederick | Swain, Thomas |
| Johnson, Walter (Derby S.) | Murray, Rt. Hon. Ronald King | Taylor, Mrs. Ann (Bolton W.) |
| Jones, Alec (Rhondda) | Newens, Stanley | Thomas, Jeffrey (Abertillery) |
| Jones, Barry (East Flint) | Noble, Mike | Thomas, Mike (Newcastle E.) |
| Jones, Dan (Burnley) | Oakes, Gordon | Thomas, Ron (Bristol NW) |
| Kaufman, Gerald | O'Halloran, Michael | Tierney, Sydney |
| Kelley, Richard | Orbach, Maurice | Tinn, James |
| Kerr, Russell | Orme, Rt. Hon. Stanley | Tomney, Frank |
| Kilroy-Silk, Robert | Ovenden, John | Torney, Tom |
| Kinnock, Nell | Padley, Walter | Tuck, Raphael |
| Lamble, David | Palmer, Arthur | Urwin, T. W. |
| Lamborn, Harry | Park, George | Varley, Rt. Hon. Eric G. |
| Lomond, James | Parker, John | Wainwright, Edwin (Dearne V.) |
| Latham, Arthur (Paddington) | Parry, Robert | Walden, Brian (B'ham, L'dyw'd) |
| Leadbitter, Ted | Pavitt, Laurie | Walker, Harold (Doncaster) |
| Lee, John | Pendry, Tom | Walker, Terry (Kingswood) |
| Lestor, Miss Joan (Eton & Slough) | Perry, Ernest | Ward, Michael |
| Lever, Rt. Hon. Harold | Prentice, Rt. Hon. Reg | Watkins, David |
| Lewis, Ron (Carlisle) | Prescott, John | Watkinson, John |
| Lipton, Marcus | Price, C. (Lewisham W.) | Weetch, Ken |
| Lomas, Kenneth | Price, William (Rugby) | Weitzman, David |
| Loyden, Eddie | Radice, Giles | Wellbeloved, James |
| Luard, Evan | Rees, Rt. Hon. Merlyn (Leeds S.) | White, Frank R. (Bury) |
| Lyon, Alexander (York) | Richardson, Miss Jo | White, James (Pollok) |
| Lyons, Edward (Bradford W.) | Roberts, Albert (Normanton) | Whitehead, Phillip |
| Mabon, Rt. Hon. Dr. J. Dickson | Roberts, Gwilym (Cannock) | Whitlock, William |
| McCartney, Hugh | Robinson, Geoffrey | Willey, Rt. Hon. Frederick |
| McDonald, Dr. Oonagh | Roderick, Caerwyn | Williams, Rt. Hon. Alan (Swansea W.) |
| McElhone, Frank | Rodgers, George (Chorley) | Williams, Alan Lee (Hornch'ch) |
| MacFarquhar, Roderick | Rodgers, Rt. Hon. W. (Stockton) | Williams, Rt. Hon. Shirley (Hertford) |
| McGuire, Michael (Ince) | Rooker, J. W. | Williams, Sir Thomas (Warrington) |
| MacKenzie, Gregor | Rose, Paul B. | Wilson, Alexander (Hamilton) |
| Mackintosh, John P. | Ross, Rt. Hon. W. (Kilmarnock) | Wilson, Rt. Hon. Sir Harold (Huyton) |
| Maclennan, Robert | Rowlands, Ted | Wilson, William (Coventry SE) |
| McMillan, Tom (Glasgow C.) | Ryman, John | Wise, Mrs. Audrey |
| McNamara, Kevin | Sandelson, Neville | Woodall, Alec |
| Madden, Max | Sedgemore, Brian | Woof, Robert |
| Magee, Bryan | Selby, Harry | Wrigglesworth, Ian |
| Mahon, Simon | Shaw, Arnold (Ilford South) | Young, David (Bolton E.) |
| Mallalieu, J. P. W. | Sheldon, Rt. Hon. Robert | |
| Marks, Kenneth | Shore, Rt. Hon. Peter | TELLERS FOR THE AYES:
|
| Marquand, David | Short, Mrs. Renée (Wolv NE) | Mr Joseph Harper and |
| Marshall, Dr. Edmund (Goole) | Silkin, Rt. Hon. John (Deptford) | Mr James Hamilton. |
NOES
| ||
| Adley, Robert | MacCormick, Iain | Shaw, Giles (Pudsey) |
| Brocklebank-Fowler, C. | Madel, David | Shepherd, Colin |
| Brotherton, Michael | Marten, Neil | Shersby, Michael |
| Burden, F. A. | Mates, Michael | Sillars, James |
| Clegg, Walter | Mawby, Ray | Smith, Dudley (Warwick) |
| Emery, Peter | Maxwell-Hyslop, Robin | Spicer, Jim (W Dorset) |
| Eyre, Reginald | Meyer, Sir Anthony | Stanbrook, Ivor |
| Fairbairn, Nicholas | Miller, Hal (Bromsgrove) | Steen, Anthony (Wavertree) |
| Fairgrieve, Russell | Miscampbell, Norman | Stewart, Rt. Hon. Donald |
| Fry, Peter | Moate, Roger | Stewart, Ian (Hitchin) |
| Glyn, Dr. Alan | Monro, Hector | Thomas, Dafydd (Merioneth) |
| Goodhew, Victor | Montgomery, Fergus | Thompson, George |
| Gower, Sir Raymond (Barry) | Morgan, Geraint | Watt, Hamish |
| Grieve, Percy | Morris, Michael (Northampton S.) | Welsh, Andrew |
| Hannam, John | Morrison, Charles (Devizes) | Wiggin, Jerry |
| Henderson, Douglas | Mudd, David | Wigley, Dafydd |
| Hicks, Robert | Nelson, Anthony | Wilson, Gordon (Dundee E.) |
| Kershaw, Anthony | Normanton, Tom | |
| Kilfedder, James | Page, John (Harrow West) | TELLERS FOR THE NOES:
|
| Kitson, Sir Timothy | Price, David (Eastleigh) | Mr Douglas Crawford and |
| Knox, David | Rees, Peter (Dover & Deal) | Mrs. Margaret Bair. |
| Langford-Holt, Sir John | Reid, George | |
Question accordingly agreed to.