Finance Act 1982

Farmer’s goods vehicles and showmen’s goods vehicles U.K.

6 (1) If the unladen weight of—

(a) a farmer’s goods vehicle; or

(b) a showman’s goods vehicle;

does not exceed 1,525 kilograms, the annual rate of duty applicable to it shall be £60.

(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) £100, if that weight does not exceed 7.5 tonnes;

(b) £130, if that weight exceeds 7.5 tonnes but does not exceed 12 tonnes; and

(c) the appropriate Part II rate, if that weight exceeds 12 tonnes.

(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 this 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 applicable to it shall be £100.