Finance Act 1982

Section 5(2).

SCHEDULE 3 U.K. Provisions Substituted in Vehicles (Excise) Act 1971 (c. 10)

Modifications etc. (not altering text)

C1 The text of Schs. 3 and 4 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991

I U.K. 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 ... ...	8.00
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 ... ... ... ...	16.00
3. Bicycles and tricycles not in the foregoing paragraphs ...	32.00

II U.K. Provisions Substituted for Part II of Schedule 2

Description of vehicle	Rate of duty
	£
Hackney carriages ... ...	40.00
	with an additional 80p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

III U.K. Provisions Substituted for Part II of Schedule 3

	Weight unladen of vehicle		Rate of duty
1. Description of vehicle	2. Exceeding	3. Not exceeding	4. Initial	5. 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; fishermen’s tractors.			13.50
2. Haulage vehicles, being showmen’s vehicles.		7¼ tons	130.00
7¼ tons	8 tons	156.00
	8 tons	10 tons	183.00
	10 tons		183.00	28.00
3. Haulage vehicles, not being showmen’s vehicles.		2 tons	155.00
	2 tons	4 tons	278.00
	4 tons	6 tons	402.00
	6 tons	7¼ tons	525.00
	7¼ tons	8 tons	642.00
	8 tons	10 tons	642.00	109.00
	10 tons		860.00	123.00

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

Table A U.K. General Rates of Duty

	Weight unladen of vehicle		Rate of duty
1. Description of vehicle	2. Exceeding	3. Not exceeding	4. Initial	5. Additional for each¼ ton or part of a¼ ton in excess of the weight in column 2
			£	£
1. Farmers’ goods vehicles ...		12 cwt.	46
	12 cwt.	16 cwt.	50
	16 cwt.	1 ton	54
	1 ton	3 tons	53	7
	3 tons	4 tons	106	5
	4 tons	7 tons	126	4
	7 tons	9 tons	176	2
	9 tons		233	6
2. Showmen’s goods vehicles ...		12 cwt.	46
	12 cwt.	16 cwt.	50
	16 cwt.	1 ton	54
	1 ton	3 tons	53	7
	3 tons	4 tons	106	5
	4 tons	6 tons	126	4
	6 tons	9 tons	156	7
	9 tons		278	10
3. Tower wagons ... ...		12 cwt.	62
	12 cwt.	16 cwt.	69
	16 cwt.	1 ton	78
	1 ton	4 tons	77	8
	4 tons	6 tons	171	9
	6 tons	9 tons	242	8
	9 tons		394	15
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule.		1 ton	80
	1 ton	1¼ tons	90
	1¼ tons	1½ tons	100
	1½ tons	3 tons	130	22
	3 tons	4 tons	264	23
	4 tons	9 tons	340	40
	9 tons	10 tons	1,351	48
	10 tons		1,537	57

Table B U.K. Rates of Duty on Goods Vehicles Used for Drawing Trailers

V U.K. Provisions Substituted for Part II of Schedule 5

Description of vehicle	Rate of duty
	£
1. Vehicles not exceeding seven horse-power, if registered under the Roads Act 1920 for the first time before 1st January 1947 ... ... ... ...	57.00
2. Vehicles not included above ... ... ... ... ...	80.00