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
The annual rate of vehicle excise duty applicable to a bus
if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;
if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;
if its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate;
if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In this paragraph “
is a public service vehicle (within the meaning given by section 1 of the
is not an excepted vehicle
For the purposes of this paragraph an excepted vehicle is—
a vehicle which has a seating capacity under nine,
a vehicle which is a community bus,
a vehicle used under a permit granted under section 19 of the
a vehicle used under a permit granted under section 10B of the
In sub-paragraph (3)(b) “
used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the
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).
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.
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount—
which is not a multiple of £10, and
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.
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.