7(1)The annual rate of vehicle excise duty applicable to a haulage vehicle is—
[(a)if it is a showman’s vehicle, the same as the basic goods vehicle rate;
(b)in any other case, the general haulage vehicle rate.]
(2)In sub-paragraph (1) “haulage vehicle” means a vehicle (other than a vehicle to which Part IV, [IVA,] V or VI applies) which is constructed and used on public roads solely for haulage and not for the purpose of carrying or having superimposed on it any load except such as is necessary for its propulsion or equipment.
[(3)In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.
(4)In sub-paragraph (1) the reference to the general haulage vehicle rate is to 75 per cent. of the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 12,000 kilograms and not exceeding 16,000 kilograms.
(5)Where an amount arrived at in accordance with sub-paragraph (4) is an amount—
(a)which is not a multiple of £10, and
(b)which on division by ten does not produce a remainder of £5,
the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.
(6)Where an amount arrived at in accordance with sub-paragraph (4) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.]