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7 Vehicles Excise Duty

Volume 130: debated on Monday 21 March 1988

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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 15th March 1988, with the amendments set out below.
But this Resolution shall not authorise the making of amendments which 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 Part I of Schedule 1 to each Act (annual rate of duty on motor bicycles etc.), in paragraph 2 (concession for certain bicycles first licensed before 1933, or, in Northern Ireland, 1935)—
  • (a) in sub-paragraph (a), for the words "for which a licence was taken out before the beginning of the year" there shall be substituted the words "constructed before"; and
  • (b) in sub-paragraph (b), for the words "224 pounds" there shall be substituted the words "101.6 kilograms".
  • (2) In Part II of Schedule 4 to the 1971 Act (annual rates of duty on goods vehicles), for Tables A, A(1) and A(2) (rates for rigid goods vehicles having plated gross weight exceeding 12 tonnes) there shall be substituted the Tables set out below:
  • TABLE A
    RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT GENERAL RATES
    Plated gross weight of vehicleRate of duty
    1.2.3.4.5.
    ExceedingNot exceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
    tonnestonnes£££
    1213410320320
    1314570340340
    1415740340340
    15171,130340340
    1719540340
    1921730340
    21231,000490
    23251,780690
    25271,110
    27291,630
    2930.492,680

    TABLE A(1)
    RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT RATES FOR FARMERS' GOODS VEHICLES
    Plated gross weight of vehicleRate of duty
    1.2.3.4.5.
    ExceedingNot exceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
    tonnestonnes£££
    1213245190190
    1314340205205
    1415445205205
    1517680205205
    1719325205
    1921440205
    2123600295
    23251,070415
    2527665
    2729980
    2930.491,610

    TABLE A(2)
    RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT RATES FOR SHOWMEN'S GOODS VEHICLES
    Plated gross weight of vehicleRate of duty
    1.2.3.4.5.
    ExceedingNot exceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
    tonnestonnes£££
    12131059090
    13141459090
    14151859090
    15172859090
    171913590
    192118590
    2123250125
    2325445175
    2527280
    2729410
    2930.49670

    (3) The Tables set out above shall also be substituted for Tables A, A(1) and A(2) in Part II of Schedule 4 to the 1972 Act, but modified for that purpose by the substitution for any reference to a plated gross weight of a reference to a relevant maximum weight.

    (4) In Part II of Schedule 5 to each Act (annual rates of duty on motor cars etc.), in column 1, for paragraph 1 (vehicles first registered before 1947) there shall be substituted.—

    "1. Vehicles constructed before 1947."— [Mr. Lawson.]