Finance (No. 2) Act 1975

Section 6.

SCHEDULE 2 Provisions Substituted in [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972

I Provisions Substituted for Part II of Schedule 1

Description of vehicle	Rate of duty
	£
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres; electrically propelled bicycles; electrically propelled tricycles which do not exceed 165 pounds in weight unladen	4.00
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger	8.00
3. Bicycles and tricycles not in the foregoing paragraphs	16.00

II Provisions Substituted for Part II of Schedule 2

Description of vehicle	Rate of duty
	£
Hackney carriages	20.00
	with an additional 50p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

III Provisions Substituted for Part II of Schedule 3

	Weight unladen of vehicle		Rate of duty
1.	2.	3.	4.	5.
Description of vehicle	Exceeding	Not exceeding	Initial	Additional for each ton or part of a ton in excess of the weight in column 2
			£	£
1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines.	—	—	6.65	—
2. Haulage vehicles, being showmen's vehicles.	—	7 ¼ tons	62.65	—
	7 ¼ tons	8 tons	75.00	—
	8 tons	10 tons	87.35	—
	10 tons	—	87.35	12.65
3. Haulage vehicles, not being showmen's vehicles.	—	2 tons	71.00	—
	2 tons	4 tons	128.00	—
	4 tons	6 tons	176.00	—
	6 tons	7 ¼ tons	224.00	—
	7 ¼ tons	8 tons	272.00	—
	8 tons	—	272.00	48.00

IV Provisions Substituted for Part II of Schedule 4 Tables Showing Annual Rates of Duty on Goods Vehicles

Table A

General Rates of Duty

	Weight unladen of vehicle		Rate of duty
1.	2.	3.	4.	5.
Description of vehicle	Exceeding	Not exceeding	Initial	Additional for each ton or part of a ton in excess of the weight in column 2
			£	£
1. Farmers' goods vehicles	—	12 cwt.	23.35	—
	12 cwt.	16 cwt.	25.65	—
	16 cwt.	1 ton	28.00	—
	1 ton	1 ¼ tons	30.35	—
	1 ¼ tons	2 ½ tons	30.35	2.65
	2 ½ tons	3 ½ tons	43.60	3.35
	3 ½ tons	—	57.00	1.00
2. Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons.	—	12 cwt.	30.00	—
	12 cwt.	16 cwt.	32.00	—
	16 cwt.	1 ton	36.00	—
	1 ton	3 tons	36.00	1.65
	3 tons	4 tons	49.20	3.00
	4 tons	5 tons	61.20	2.65
	5 tons	6 tons	71.80	2.35
	6 tons	—	81.20	2.65
3. Goods vehicles not included in any of the foregoing provisions of this Part.	—	16 cwt.	40.00	—
	16 cwt.	1 ton	43.35	—
	1 ton	1 ¼ tons	50.65	—
	1 ¼ tons	2 tons	50.65	8.00
	2 tons	3 tons	74.65	9.00
	3 tons	4 tons	110.65	12.35
	4 tons	—	160.05	16.00

Table B

Rates of Duty on Goods Vehicles Used for Drawing Trailers

	Weight unladen of vehicle
1.	2.	3.	4.
Description of vehicle	Exceeding	Not exceeding	Rate of duty
		£
1. Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons.	—	—	23.35
2. Other goods vehicles	—	1 ½ tons	18.65
	1 ½ tons	2 ½ tons	28.35
	2 ½ tons	4 tons	48.00
	4 tons	—	64.00

V Provisions Substituted for Part II of Schedule 5

Description of vehicle	Rate of duty
	£
1. Electrically propelled	28.80
2. Not electrically propelled—
	(a) if first registered under the Roads Act 1920 before 1st January 1947, or which, if its first registration for taxation purposes had been effected in Northern Ireland, would have been so first registered as aforesaid under that Act as in force in Northern Ireland—
	(i) not exceeding 6 horse-power	24.00
(ii) exceeding 6 horse-power but not exceeding 9 horse-power—for each unit or part of a unit of horse-power	4.00
(b) other vehicles	40.00