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Articulated Vehicles (Taxation)

Volume 32: debated on Wednesday 24 November 1982

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asked the Secretary of State for Transport for what reasons new three-axle articulated vehicles will be taxed at a lower rate than those bearing two axles.

Our objective is that lorries should pay in taxation for the wear and tear they cause to the roads. The more axles over which the weight is spread, the lower the road damage. So as part of the new gross weight taxation structure introduced on 1 October, 5-axle articulated lorries pay less tax than 4-axle articulated lorries of the same weight. Tax rates on the proposed new heavier lorries will be for my right hon. and learned Friend the Chancellor of the Exchequer to decide, but we have made clear that from the outset they will cover at least their full road track costs.