Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

Section 1.

SCHEDULE 1 U.K. Annual Rates of Duty on Certain Vehicles not Exceeding [F1 450 kg.] in Weight Unladen

Textual Amendments

F1 “450 kg” substituted by Finance Act 1985 (c. 54, SIF 107:2), s. 4(7)(8) (in relation to licences taken out after 19.3.1985)

Part I U.K.

1 Subject to paragraph 2 below, the annual rate of duty applicable to a mechanically propelled vehicle of a description specified in the first column of Part II of this Schedule, being a vehicle which does not exceed [F2 450 kilograms] in weight unladen, shall be the rate specified in relation to vehicles of that description in the second column of the said Part II.

Textual Amendments

F2 “450 kg” substituted by Finance Act 1985 (c. 54, SIF 107:2), s. 4(7)(8) (in relation to licences taken out after 19.3.1985)

2 Where a bicycle the cylinder capacity of whose engine exceeds 250 cubic centimetres—

(a) is one [F3 constructed before] 1933, and

(b) does not exceed [F4 101.6 kilograms] in weight unladen,

it shall be treated for the purposes of this Schedule as having an engine of cylinder capacity exceeding 150, but not exceeding 250, cubic centimetres.

Textual Amendments

F3 Words substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(2)(a)(9)

F4 “101.6 kilograms” substituted by Finance Act 1988 (c. 39, SIF 107:2), s. 4(2)(b)(9)

3 In this Schedule—

• “bicycle” includes a motor scooter, a bicycle with an attachment for propelling it by mechanical power and a bicycle to which a side-car is attached;

• “tricycle” includes a motor scooter and a tricycle with an attachment for propelling it by mechanical power.

Yn ddilys o 01/10/1991

[F5 4 In its application to Northern Ireland, this Part of this Schedule shall have effect as if—

(a) in paragraph 2(a), for “1933” there were substituted “1935”; and

(b) in paragraph 3, in the definition of “weight unladen”, for “section 190(2) of the Road Traffic Act 1988” there were substituted “Article 2(3) of the Road Traffic (Northern Ireland) Order 1981”.]

Textual Amendments

F5 Sch. 1 Pt. I para. 4 added (1.10.1991) by Finance Act 1991 (c. 31), s. 10, Sch. 3, Pt. I para.20; S.I. 1991/2021, art.2

[F6 Part II E+W+S

Textual Amendments

F6 Pt. II substituted by virtue of Finance Act 1985 (c. 54, SIF 107:2), s. 4(2)(8), Sch. 2 Pt. I para. 1 in relation to licences taken out after 19.3.1985

Descrip tion of vehicle	Rate o f duty
	£
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres	10.00
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; . . . F7	20.00
3. Bicycles and tricycles not in the foregoing paragraphs	40.00]

Textual Amendments

F7 Words repealed by Finance Act 1990 (c. 29, SIF 107:2), s. 192, Sch. 19 Pt. II Note 1