Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

6(1)If the [F1design] weight of—

(a)a farmer’s goods vehicle; or

(b)a showman’s goods vehicle;

does not exceed [F23,500] kilograms, the annual rate of duty applicable to it shall be [F3£75].

F4[(2)If a farmer’s goods vehicle or a showman’s goods vehicle has a plated gross weight or a plated train weight, the annual rate of duty applicable to it shall be—

(a)if that weight does not exceed [F57,500 kilograms], £90;

(b)if that weight exceeds [F57,500 kilograms] but does not exceed [F512,000 kilograms], [F6£175] in the case of a farmer’s goods vehicle and £90 in the case of a showman’s goods vehicle; and

(c)if that weight exceeds [F512,000 kilograms], the appropriate Part II rate.]

(3)In sub-paragraph (2) above the “appropriate Part II rate” means the rate determined in accordance with paragraph 3 or, as the case may be, 4 above but by reference—

(a)in the case of a farmer’s goods vehicle, to Table A(1), Table B(1), Table C(1) or, as the case may be, Table D(1) in Part II of this Schedule, in place of the corresponding Table referred to in that paragraph; and

(b)in the case of a showman’s goods vehicle, to Table A(2), Table B(2), Table C(2) or, as the case may be, Table D(2) in Part II of the Schedule, in place of the corresponding Table referred to in that paragraph.

(4)In the case of any other farmer’s goods vehicle or showman’s goods vehicle, the annual rate of duty appliable to it shall be [F7£90]]

Textual Amendments

F1Word substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 7(2)(a) (in relation to licences taken out after 30.9.1990)

F2Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 7(2)(b) (in relation to licences taken out after 30.9.1990)

F3Words substituted by virtue of Finance Act 1985 (c. 54, SIF 107:2), s. 4(3)(8), Sch. 2 Pt. II para. 6 (in relation to licences taken out after 19.3.1985)

F4Para. 6(2) substituted by virtue of Finance Act 1985 (c. 54, SIF 107:2), s. 4(3)(8), Sch. 2 Pt. II para. 7 (in relation to licences taken out after 19.3.1985)

F5Words substituted by Finance Act 1990 (c. 29, SIF 107:2), s. 5(3)(9), Sch. 2 Pt. II para. 7(3) (in relation to licences taken out after 30.9.1990)

F6Words substituted by virtue of Finance Act 1987 (c. 16, SIF 107:2), s. 2(2)(a)(7) (in relation to licences taken out after 17.3.1987)