http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/III/2021-04-01Vehicle 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 Database2024-06-19Expert Participation2021-04-01 SCHEDULESSCHEDULE 1 Annual rates of dutyPart III<Addition ChangeId="d29p10034" CommentaryRef="c12512171"> Buses</Addition>31The annual rate of vehicle excise duty applicable to a bus ... is—aif its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;bif its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;cif its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate;dif its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.1A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2In this paragraph “bus” means a vehicle which—ais a public service vehicle (within the meaning given by section 1 of the Public Passenger Vehicles Act 1981), andbis not an excepted vehicle which is not a concessionary vehicle and which is.3For the purposes of this paragraph an excepted vehicle is—aa vehicle which has a seating capacity under nine,ba vehicle which is a community bus,ca 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, orda 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.4In sub-paragraph (3)(b) “community bus” means a vehicle—aused on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the Transport Act 1985), andbnot used for providing a service under an agreement providing for service subsidies (within the meaning given by section 63(10)(b) of that Act).5For the purposes of this paragraph the seating capacity of a vehicle shall be determined in accordance with regulations made by the Secretary of State.6In 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bfalls 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.7Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount—awhich is not a multiple of £10, andbwhich 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 £10.8Where 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 £5.1981 c. 14. 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)1985 c. 67. 1967 c. 37 (N.I.). 1985 c. 67. 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. 2By 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)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
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<ukm:UnappliedEffect AffectingClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectingYear="2006" AffectingNumber="49" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1994/22" AffectedNumber="22" AffectedProvisions="s. 22(1BA)" AffectedYear="1994" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="s. 47(10)" AffectedExtent="E+W+S+N.I." Modified="2022-01-16T22:30:27Z" URI="http://www.legislation.gov.uk/id/effect/key-72221b5e3a04794177f33d818532ec90" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2006/49" Row="116" Comments="Contains power" EffectId="key-72221b5e3a04794177f33d818532ec90" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D">
<ukm:AffectedTitle>Vehicle Excise and Registration Act 1994</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-22-1BA" URI="http://www.legislation.gov.uk/id/ukpga/1994/22/section/22/1BA" FoundRef="section-22">s. 22(1BA)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Road Safety Act 2006</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-47-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/47/10">s. 47(10)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-61-1" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/1">s. 61(1)</ukm:Section>
<ukm:Section Ref="section-61-10" URI="http://www.legislation.gov.uk/id/ukpga/2006/49/section/61/10">(10)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1994/22/pdfs/ukpga_19940022_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="249"/>
<ukm:BodyParagraphs Value="94"/>
<ukm:ScheduleParagraphs Value="155"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2021-07-26" RestrictStartDate="2021-04-01" RestrictExtent="E+W+S+N.I.">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1" NumberOfProvisions="54" RestrictEndDate="2022-02-24" id="schedule-1" RestrictStartDate="2021-04-01" RestrictExtent="E+W+S+N.I.">
<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title> Annual rates of duty</Title>
</TitleBlock>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/part/III/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/part/III" NumberOfProvisions="1" id="schedule-1-part-III" RestrictExtent="E+W+S+N.I." RestrictStartDate="2017-01-01">
<Number>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">Part III</Addition>
</Number>
<Title>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171"> Buses</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2017-01-01" id="schedule-1-paragraph-3">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">3</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/1/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/1" id="schedule-1-paragraph-3-1">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">The annual rate of vehicle excise duty applicable to a bus </Addition>
<CommentaryRef Ref="key-86de9a81e50f4dcb7b81e9503632c483"/>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">... is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/1/a/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/1/a" id="schedule-1-paragraph-3-1-a">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/1/b/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/1/b" id="schedule-1-paragraph-3-1-b">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/1/c/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/1/c" id="schedule-1-paragraph-3-1-c">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">if its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/1/d/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/1/d" id="schedule-1-paragraph-3-1-d">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/1A/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/1A" id="schedule-1-paragraph-3-1A">
<Pnumber>
<CommentaryRef Ref="key-ce051747042d7dc843d635c52593908f"/>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">1A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/2/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/2" id="schedule-1-paragraph-3-2">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">In this paragraph “</Addition>
<Term id="term-bus">
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">bus</Addition>
</Term>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">” means a vehicle which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/2/a/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/2/a" id="schedule-1-paragraph-3-2-a">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">is a public service vehicle (within the meaning given by section 1 of the </Addition>
<CommentaryRef Ref="c12512351"/>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">Public Passenger Vehicles Act 1981), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/2/b/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/2/b" id="schedule-1-paragraph-3-2-b">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">is not an excepted vehicle </Addition>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">
<Addition ChangeId="d29p10114" CommentaryRef="c12512361">which is not a concessionary vehicle and which is</Addition>
</Addition>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/3/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/3" id="schedule-1-paragraph-3-3">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">For the purposes of this paragraph an excepted vehicle is—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/3/a/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/3/a" id="schedule-1-paragraph-3-3-a">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a vehicle which has a seating capacity under nine,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/3/b/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/3/b" id="schedule-1-paragraph-3-3-b">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a vehicle which is a community bus,</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/3/c/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/3/c" id="schedule-1-paragraph-3-3-c">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">c</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a vehicle used under a permit granted under section 19 of the </Addition>
<CommentaryRef Ref="c12512371"/>
<Addition ChangeId="d29p10034" 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</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/3/d/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/3/d" id="schedule-1-paragraph-3-3-d">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">d</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a vehicle used under a permit granted under section 10B of the </Addition>
<CommentaryRef Ref="c12512381"/>
<Addition ChangeId="d29p10034" 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.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/4/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/4" id="schedule-1-paragraph-3-4">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">In sub-paragraph (3)(b) “</Addition>
<Term id="term-community-bus">
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">community bus</Addition>
</Term>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">” means a vehicle—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/4/a/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/4/a" id="schedule-1-paragraph-3-4-a">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the </Addition>
<CommentaryRef Ref="c12512391"/>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">Transport Act 1985), and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/4/b/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/4/b" id="schedule-1-paragraph-3-4-b">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" 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).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/5/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/5" id="schedule-1-paragraph-3-5">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">5</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/6/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/6" id="schedule-1-paragraph-3-6">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">6</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" 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 </Addition>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">
<Addition ChangeId="d29p10187" CommentaryRef="c12512401">which—</Addition>
</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/6/a/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/6/a" id="schedule-1-paragraph-3-6-a">
<Pnumber>
<CommentaryRef Ref="key-53a86775501dc8e9aeacadbda330e66b"/>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">
<Addition ChangeId="d29p10187" CommentaryRef="c12512401">a</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">
<Addition ChangeId="d29p10187" CommentaryRef="c12512401">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Addition>
</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/6/b/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/6/b" id="schedule-1-paragraph-3-6-b">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">
<Addition ChangeId="d29p10187" CommentaryRef="c12512401">b</Addition>
</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">
<Addition ChangeId="d29p10187" CommentaryRef="c12512401">falls</Addition>
</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p10034" 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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/7/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/7" id="schedule-1-paragraph-3-7">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">7</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/7/a/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/7/a" id="schedule-1-paragraph-3-7-a">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">which is not a multiple of £10, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/7/b/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/7/b" id="schedule-1-paragraph-3-7-b">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">which on division by ten does not produce a remainder of £5,</Addition>
</Text>
</P3para>
</P3>
<Text>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/3/8/2021-04-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1994/22/schedule/1/paragraph/3/8" id="schedule-1-paragraph-3-8">
<Pnumber>
<Addition ChangeId="d29p10034" CommentaryRef="c12512171">8</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d29p10034" 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.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c12512351" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/14" id="c01248" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="14">1981 c. 14</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12512361" Type="F">
<Para>
<Text>
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
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1996/8" id="c01250" Year="1996" Class="UnitedKingdomPublicGeneralAct" Number="8">1996 c. 8</Citation>
,
<CitationSubRef id="c01251" CitationRef="c01250" URI="http://www.legislation.gov.uk/id/ukpga/1996/8/section/16/2/8" Operative="true" SectionRef="section-16-2-8">s. 16(2)(8)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12512371" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/67" id="c01252" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="67">1985 c. 67</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12512381" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/apni/1967/37" id="c01253" Class="NorthernIrelandParliamentAct" Year="1967" Number="37">1967 c. 37 (N.I.)</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12512391" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/67" id="c01254" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="67">1985 c. 67</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c12512401" Type="F">
<Para>
<Text>
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
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c01256" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c01257" CitationRef="c01256" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16" SectionRef="section-16">s. 16</CitationSubRef>
,
<CitationSubRef id="c01258" CitationRef="c01256" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/3/3" Operative="true" SectionRef="schedule-1-paragraph-3-3">Sch. 1 para. 3(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/3092" id="c01259" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="3092">S.I. 1998/3092</Citation>
,
<CitationSubRef id="c01260" CitationRef="c01259" URI="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2" Operative="true" SectionRef="article-2">art. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c12512171" Type="F">
<Para>
<Text>
By
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/4" id="c01261" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="4">1995 c. 4</Citation>
,
<CitationSubRef id="c01262" CitationRef="c01261" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19" SectionRef="section-19">s. 19</CitationSubRef>
,
<CitationSubRef id="c01263" CitationRef="c01261" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/8" SectionRef="schedule-4-paragraph-8">Sch. 4 paras. 8</CitationSubRef>
,
<CitationSubRef id="c01264" CitationRef="c01261" URI="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16" Operative="true" SectionRef="schedule-4-paragraph-16">16</CitationSubRef>
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)
</Text>
</Para>
</Commentary>
<Commentary id="key-86de9a81e50f4dcb7b81e9503632c483" Type="F">
<Para>
<Text>
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
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpw97kt42-00013" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpw97kt42-00014" CitationRef="cpw97kt42-00013" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/4/a" SectionRef="schedule-18-paragraph-4-a" Operative="true">Sch. 18 para. 4(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ce051747042d7dc843d635c52593908f" Type="F">
<Para>
<Text>
Sch. 1 para. 3(1A) omitted (with effect in accordance with Sch. 18 paras. 14, 16 of the amending Act) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpw97kt42-00005" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpw97kt42-00006" CitationRef="cpw97kt42-00005" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/4/b" SectionRef="schedule-18-paragraph-4-b" Operative="true">Sch. 18 para. 4(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-53a86775501dc8e9aeacadbda330e66b" Type="F">
<Para>
<Text>
Sch. 1 para. 3(6)(a) and word omitted (1.1.2017) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/26" id="cpwioeir2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="26" Title="Finance Act 2014">Finance Act 2014 (c. 26)</Citation>
,
<CitationSubRef id="cpwioeir2-00006" CitationRef="cpwioeir2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/3/b/i" SectionRef="schedule-18-paragraph-3-b-i" Operative="true">Sch. 18 paras. 3(b)(i)</CitationSubRef>
,
<CitationSubRef id="cpwioeir2-00007" CitationRef="cpwioeir2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/19" SectionRef="schedule-18-paragraph-19">19</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>