To ask the Secretary of State for Transport what information he has as to the arrangements similar to United Kingdom vehicle excise duty applicable in each of the other countries of the European Community.
Information on the vehicle taxes imposed by other EC countries can be found in "World Road Statistics 1986–1990", published by the International Road Federation. A copy is held in the Library.
To ask the Secretary of State for Transport what are the categories of vehicle in respect of which vehicle excise duty is chargeable; what is the current rate for each such category; when was the most recent change in respect of each category; what was the previous rate; and what was the revenue derived from each such category in the latest convenient period.
The categories and current rates are set out in Form V 149, available from post offices and vehicle registration offices. I attach a copy for my hon. Friend.For road taxation revenue purposes, these categories fall into five vehicle classes. The estimated VED revenue for each is published in "The allocation of road track costs 1991/91", a copy of which is available in the Library.The 12-montly rate for cars and light vans was £90 prior to 1985. Rates for motor cycles were increased by between £5 and £10 in 1991. The tax structure for taxis, buses and coaches was reorganised in 1989, with increases of between £47·50 and £395 related to passenger-carrying capacity.The VED structure for goods vehicles exceeding 3·5 tonnes was simplified in 1990, involving increases in rates of between £20 and £470 for 140,000 lorries and reductions of between £30 and £570 for 3,800 vehicles. Rates for 320,000 lorries remained the same. The "other vehicles" class comprises recovery vehicles, special machines—mobile cranes, and so on—and "special types"—exceptionally large or heavy vehicles. The rate for recovery vehicles was increased by £25 and the rate for special machines by £14 in 1991. The rate for "special types" was increased in 1990 by £150.