By 1995 c. 4, s. 19, Sch. 4 paras. 8, 16 it is provided that Sch. 1 Pt. III is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)

Words in Sch. 1 para. 3(1) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 4(a)

Sch. 1 para. 3(1A) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 4(b)

Words in Sch. 1 para. 3(2)(b) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 16(2)(8)

Sch. 1 para. 3(6)(a)(b) and preceding word substituted for words in Sch. 1 para. 3(6) (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 3(3); S.I. 1998/3092, art. 2

Sch. 1 para. 3(6)(a) and word omitted (1.1.2017) by virtue of Finance Act 2014 (c. 26), Sch. 18 paras. 3(b)(i), 19

1981 c. 14.

1985 c. 67.

1967 c. 37 (N.I.).

1985 c. 67.

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/III/2017-01-01Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-05-28Expert Participation2017-01-01 SCHEDULESSCHEDULE 1 Annual rates of dutyPart III Buses3(1)

The annual rate of vehicle excise duty applicable to a bus ... is—

(a)

if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;

(b)

if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;

(c)

if its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate;

(d)

if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.

(1A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

In this paragraph “bus” means a vehicle which—

(a)

is a public service vehicle (within the meaning given by section 1 of the Public Passenger Vehicles Act 1981), and

(b)

is not an excepted vehicle which is not a concessionary vehicle and which is.

(3)

For the purposes of this paragraph an excepted vehicle is—

(a)

a vehicle which has a seating capacity under nine,

(b)

a vehicle which is a community bus,

(c)

a vehicle used under a permit granted under section 19 of the Transport Act 1985 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met, or

(d)

a vehicle used under a permit granted under section 10B of the Transport Act (Northern Ireland) 1967 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met.

(4)

In sub-paragraph (3)(b) “community bus” means a vehicle—

(a)

used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the Transport Act 1985), and

(b)

not used for providing a service under an agreement providing for service subsidies (within the meaning given by section 63(10)(b) of that Act).

(5)

For the purposes of this paragraph the seating capacity of a vehicle shall be determined in accordance with regulations made by the Secretary of State.

(6)

In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which—

(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

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.

(7)

Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) 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.

(8)

Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.

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By
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,
<ref eId="c01262" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref eId="c01263" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/8">Sch. 4 paras. 8</ref>
,
<ref eId="c01264" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
it is provided that Sch. 1 Pt. III is substituted (with application to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act)
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<p>
Words in Sch. 1 para. 3(1) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of
<ref eId="cpw97kt42-00013" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="cpw97kt42-00014" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/4/a">Sch. 18 para. 4(a)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ce051747042d7dc843d635c52593908f" marker="F3">
<p>
Sch. 1 para. 3(1A) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of
<ref eId="cpw97kt42-00005" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="cpw97kt42-00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/4/b">Sch. 18 para. 4(b)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512361" marker="F4">
<p>
Words in Sch. 1 para. 3(2)(b) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by
<ref eId="c01250" href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref eId="c01251" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/2/8">s. 16(2)(8)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c12512401" marker="F5">
<p>
Sch. 1 para. 3(6)(a)(b) and preceding word substituted for words in Sch. 1 para. 3(6) (in relation to licences issued on or after 1.1.1999) by
<ref eId="c01256" href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref eId="c01257" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">s. 16</ref>
,
<ref eId="c01258" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/3/3">Sch. 1 para. 3(3)</ref>
;
<ref eId="c01259" href="http://www.legislation.gov.uk/id/uksi/1998/3092">S.I. 1998/3092</ref>
,
<ref eId="c01260" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2">art. 2</ref>
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<p>
Sch. 1 para. 3(6)(a) and word omitted (1.1.2017) by virtue of
<ref eId="cpwioeir2-00005" href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref eId="cpwioeir2-00006" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/3/b/i">Sch. 18 paras. 3(b)(i)</ref>
,
<ref eId="cpwioeir2-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/19">19</ref>
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<p>
<ref eId="c01248" href="http://www.legislation.gov.uk/id/ukpga/1981/14">1981 c. 14</ref>
.
</p>
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<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c12512371" marker="M2">
<p>
<ref eId="c01252" href="http://www.legislation.gov.uk/id/ukpga/1985/67">1985 c. 67</ref>
.
</p>
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<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c12512381" marker="M3">
<p>
<ref eId="c01253" href="http://www.legislation.gov.uk/id/apni/1967/37">1967 c. 37 (N.I.)</ref>
.
</p>
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<p>
<ref eId="c01254" href="http://www.legislation.gov.uk/id/ukpga/1985/67">1985 c. 67</ref>
.
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<heading> SCHEDULES</heading>
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<num>SCHEDULE 1</num>
<heading> Annual rates of duty</heading>
<part eId="schedule-1-part-III" uk:target="true">
<num>
<ins class="first" ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">
<noteRef uk:name="commentary" href="#c12512171" class="commentary"/>
Part III
</ins>
</num>
<heading>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171"> Buses</ins>
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<paragraph eId="schedule-1-paragraph-3" class="schProv1">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">3</ins>
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<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">The annual rate of vehicle excise duty applicable to a bus </ins>
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<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">... is—</ins>
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<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;</ins>
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<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(b)</ins>
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<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;</ins>
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<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">if its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate;</ins>
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<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.</ins>
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<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(1A)</ins>
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<p>
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which is not a concessionary vehicle and which is
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<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">a vehicle used under a permit granted under section 19 of the </ins>
<noteRef href="#c12512371" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">Transport Act 1985 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met, or</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-3-d">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(d)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">a vehicle used under a permit granted under section 10B of the </ins>
<noteRef href="#c12512381" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">Transport Act (Northern Ireland) 1967 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-4">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(4)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">In sub-paragraph (3)(b) “</ins>
<term refersTo="#term-community-bus" eId="term-community-bus">
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">community bus</ins>
</term>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">” means a vehicle—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-4-a">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the </ins>
<noteRef href="#c12512391" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">Transport Act 1985), and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-4-b">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">not used for providing a service under an agreement providing for service subsidies (within the meaning given by section 63(10)(b) of that Act).</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-5">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(5)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">For the purposes of this paragraph the seating capacity of a vehicle shall be determined in accordance with regulations made by the Secretary of State.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-6">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle </ins>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">
<ins class="first" ukl:ChangeId="d29p10187" ukl:CommentaryRef="c12512401">
<noteRef uk:name="commentary" href="#c12512401" class="commentary"/>
which—
</ins>
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-6-a">
<num>
<noteRef href="#key-53a86775501dc8e9aeacadbda330e66b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">
<ins ukl:ChangeId="d29p10187" ukl:CommentaryRef="c12512401">(a)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">
<ins ukl:ChangeId="d29p10187" ukl:CommentaryRef="c12512401">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-6-b">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">
<ins ukl:ChangeId="d29p10187" ukl:CommentaryRef="c12512401">(b)</ins>
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">
<ins class="last" ukl:ChangeId="d29p10187" ukl:CommentaryRef="c12512401">falls</ins>
</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171"> 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.</ins>
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-7">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(7)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-7-a">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">which is not a multiple of £10, and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-7-b">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">which on division by ten does not produce a remainder of £5,</ins>
</p>
</content>
</level>
<wrapUp>
<p>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.</ins>
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-8">
<num>
<ins ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">(8)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p10034" ukl:CommentaryRef="c12512171">Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>