7 Vehicles Excise Duty

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 vehicle		Rate of duty
1.	2.	3.	4.	5.
Exceeding	Not exceeding	Two axle vehicle	Three axle vehicle	Four or more axle vehicle
tonnes	tonnes	£	£	£
12	13	410	320	320
13	14	570	340	340
14	15	740	340	340
15	17	1,130	340	340
17	19	—	540	340
19	21	—	730	340
21	23	—	1,000	490
23	25	—	1,780	690
25	27	—	—	1,110
27	29	—	—	1,630
29	30.49	—	—	2,680

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 vehicle		Rate of duty
1.	2.	3.	4.	5.
Exceeding	Not exceeding	Two axle vehicle	Three axle vehicle	Four or more axle vehicle
tonnes	tonnes	£	£	£
12	13	245	190	190
13	14	340	205	205
14	15	445	205	205
15	17	680	205	205
17	19	—	325	205
19	21	—	440	205
21	23	—	600	295
23	25	—	1,070	415
25	27	—	—	665
27	29	—	—	980
29	30.49	—	—	1,610

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 vehicle		Rate of duty
1.	2.	3.	4.	5.
Exceeding	Not exceeding	Two axle vehicle	Three axle vehicle	Four or more axle vehicle
tonnes	tonnes	£	£	£
12	13	105	90	90
13	14	145	90	90
14	15	185	90	90
15	17	285	90	90
17	19	—	135	90
19	21	—	185	90
21	23	—	250	125
23	25	—	445	175
25	27	—	—	280
27	29	—	—	410
29	30.49	—	—	670

(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.]

Volume 130: debated on Monday 21 March 1988