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Finance Act 1985
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Rhagor o Adnoddau
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PART IProvisions Substituted in Part II of Schedules 1 to 5 to the [1971 c. 10.] Vehicles (Excise) Act 1971 and the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972
1The following are the provisions substituted in the Act of 1971 and the Act of 1972 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 | 10.00 |
| 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 | 20.00 |
| 3. Bicycles and tricycles not in the foregoing paragraphs | 40.00 |
2The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 2—
| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| Hackney carriages | 50.00 |
| with an additional 1.00 for each person above 20 (excluding the driver) for which the vehicle has seating capacity. |
3The following are the provisions substituted in the Act of 1971 and the Act of 1972 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; fishermen's tractors ...... | — | — | 16.00 | — |
| 2. Haulage vehicles, being showmen's vehicles | — | 7 ¼ tons | 151.00 | — |
| 7 ¼ tons | 8 tons | 180.00 | — | |
| 8 tons | 10 tons | 212.00 | — | |
| 10 tons | — | 212.00 | 32.50 | |
| 3. Haulage vehicles, not being showmen's vehicles | — | 2 tons | 179.00 | — |
| 2 tons | 4 tons | 322.00 | — | |
| 4 tons | 6 tons | 465.00 | — | |
| 6 tons | 7 ¼ tons | 608.00 | — | |
| 7 ¼ tons | 8 tons | 743.00 | — | |
| 8 tons | 9 tons | 869.00 | — | |
| 9 tons | 10 tons | 995.00 | — | |
| 10 tons | 11 tons | 1,138.00 | — | |
| 11 tons | — | 1,138.00 | 142.00 | |
4The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 4—
TABLE A
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT
GENERAL RATES
| Plated gross weight of vehicle | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| tonnes | tonnes | £ | £ | £ |
| 12 | 13 | 410.00 | 320.00 | 320.00 |
| 13 | 14 | 570.00 | 340.00 | 340.00 |
| 14 | 15 | 740.00 | 340.00 | 340.00 |
| 15 | 17 | 1,030.00 | 340.00 | 340.00 |
| 17 | 19 | — | 490.00 | 340.00 |
| 19 | 21 | — | 660.00 | 340.00 |
| 21 | 23 | — | 900.00 | 490.00 |
| 23 | 25 | — | 1,610.00 | 690.00 |
| 25 | 27 | — | — | 1,000.00 |
| 27 | 29 | — | — | 1,470.00 |
| 29 | 30.49 | — | — | 2,420.00 |
TABLE A(1)
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT
RATES FOR FARMERS' GOODS VEHICLES
| Plated gross weight of vehicle | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| tonnes | tonnes | £ | £ | £ |
| 12 | 13 | 175.00 | 145.00 | 145.00 |
| 13 | 14 | 215.00 | 150.00 | 150.00 |
| 14 | 15 | 255.00 | 150.00 | 150.00 |
| 15 | 17 | 335.00 | 160.00 | 150.00 |
| 17 | 19 | — | 190.00 | 150.00 |
| 19 | 21 | — | 240.00 | 160.00 |
| 21 | 23 | — | 295.00 | 195.00 |
| 23 | 25 | — | 475.00 | 245.00 |
| 25 | 27 | — | — | 325.00 |
| 27 | 29 | — | — | 445.00 |
| 29 | 30-49 | — | — | 725.00 |
TABLE A(2)
RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT
RATES FOR SHOWMEN'S GOODS VEHICLES
| Plated gross weight of vehicle | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| tonnes | tonnes | £ | £ | £ |
| 12 | 13 | 105.00 | 90.00 | 90.00 |
| 13 | 14 | 145.00 | 90.00 | 90.00 |
| 14 | 15 | 185.00 | 90.00 | 90.00 |
| 15 | 17 | 260.00 | 90.00 | 90.00 |
| 17 | 19 | — | 125.00 | 90.00 |
| 19 | 21 | — | 165.00 | 90.00 |
| 21 | 23 | — | 225.00 | 125.00 |
| 23 | 25 | — | 405.00 | 175.00 |
| 25 | 27 | — | — | 250.00 |
| 27 | 29 | — | — | 370.00 |
| 29 | 30-49 | — | — | 605.00 |
TABLE B
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT
GENERAL RATES
| Gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| tonnes | tonnes | £ |
| 4 | 8 | 80.00 |
| 8 | 10 | 100.00 |
| 10 | 12 | 130.00 |
| 12 | 14 | 180.00 |
| 14 | — | 355.00 |
TABLE B(1)
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT
RATES FOR FARMERS' GOODS VEHICLES
| Gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| tonnes | tonnes | £ |
| 4 | 8 | 80.00 |
| 8 | 10 | 100.00 |
| 10 | 12 | 130.00 |
| 12 | 14 | 180.00 |
| 14 | — | 355.00 |
TABLE B(2)
SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT
RATES FOR SHOWMEN'S GOODS VEHICLES
| Gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| tonnes | tonnes | £ |
| — | — | 80.00 |
TABLE C
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES
GENERAL RATES
| Plated train weight of tractor unit | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | For a tractor unit to be used with semitrailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semitrailers with not less than three axles |
| tonnes | tonnes | £ | £ | £ |
| 12 | 14 | 470.00 | 420.00 | 420.00 |
| 14 | 16 | 590.00 | 440.00 | 440.00 |
| 16 | 18 | 690.00 | 440.00 | 440.00 |
| 18 | 20 | 810.00 | 440.00 | 440.00 |
| 20 | 22 | 940.00 | 550.00 | 440.00 |
| 22 | 23 | 1,000.00 | 620.00 | 440.00 |
| 23 | 25 | 1,150.00 | 780.00 | 440.00 |
| 25 | 26 | 1,150.00 | 870.00 | 530.00 |
| 26 | 28 | 1,150.00 | 1,090.00 | 720.00 |
| 28 | 29 | 1,210.00 | 1,210.00 | 820.00 |
| 29 | 31 | 1,680.00 | 1,680.00 | 1,050.00 |
| 31 | 33 | 2,450.00 | 2,450.00 | 1,680.00 |
| 33 | 34 | 2,450.00 | 2,450.00 | 2,250.00 |
| 34 | 36 | 2,750.00 | 2,750.00 | 2,750.00 |
| 36 | 38 | 3,100.00 | 3,100.00 | 3,100.00 |
TABLE C(1)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES
RATES FOR FARMERS' GOODS VEHICLES
| Plated train weight of tractor unit | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | For a tractor unit to be used with semitrailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semitrailers with not less than three axles |
| tonnes | tonnes | £ | £ | £ |
| 12 | 14 | 190.00 | 175.00 | 175.00 |
| 14 | 16 | 225.00 | 180.00 | 180.00 |
| 16 | 18 | 250.00 | 180.00 | 180.00 |
| 18 | 20 | 280.00 | 180.00 | 180.00 |
| 20 | 22 | 310.00 | 205.00 | 180.00 |
| 22 | 23 | 325.00 | 225.00 | 180.00 |
| 23 | 25 | 370.00 | 265.00 | 185.00 |
| 25 | 26 | 370.00 | 285.00 | 210.00 |
| 26 | 28 | 370.00 | 345.00 | 260.00 |
| 28 | 29 | 380.00 | 380.00 | 285.00 |
| 29 | 31 | 525.00 | 525.00 | 355.00 |
| 31 | 33 | 755.00 | 755.00 | 550.00 |
| 33 | 34 | 990.00 | 990.00 | 950.00 |
| 34 | 36 | 1,155.00 | 1,155.00 | 1,155.00 |
| 36 | 38 | 1,300.00 | 1,300.00 | 1,300.00 |
TABLE C(2)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES
RATES FOR SHOWMEN'S GOODS VEHICLES
| Plated train weight of tractor unit | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | For a tractor unit to be used with semitrailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semitrailers with not less than three axles |
| tonnes | tonnes | £ | £ | £ |
| 12 | 14 | 120.00 | 105.00 | 105.00 |
| 14 | 16 | 150.00 | 110.00 | 110.00 |
| 16 | 18 | 175.00 | 110.00 | 110.00 |
| 18 | 20 | 205.00 | 110.00 | 110.00 |
| 20 | 22 | 235.00 | 140.00 | 110.00 |
| 22 | 23 | 250.00 | 155.00 | 110.00 |
| 23 | 25 | 290.00 | 195.00 | 110.00 |
| 25 | 26 | 290.00 | 220.00 | 135.00 |
| 26 | 28 | 290.00 | 275.00 | 180.00 |
| 28 | 29 | 305.00 | 305.00 | 205.00 |
| 29 | 31 | 420.00 | 420.00 | 265.00 |
| 31 | 33 | 615.00 | 615.00 | 420.00 |
| 33 | 34 | 615.00 | 615.00 | 565.00 |
| 34 | 36 | 690.00 | 690.00 | 690.00 |
| 36 | 38 | 775.00 | 775.00 | 775.00 |
TABLE D
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES
GENERAL RATES
| Plated train weight of tractor unit | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | For a tractor unit to be used with semitrailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semitrailers with not less than three axles |
| tonnes | tonnes | £ | £ | £ |
| 12 | 14 | 420.00 | 420.00 | 420.00 |
| 14 | 20 | 440.00 | 440.00 | 440.00 |
| 20 | 22 | 550.00 | 440.00 | 440.00 |
| 22 | 23 | 620.00 | 440.00 | 440.00 |
| 23 | 25 | 780.00 | 440.00 | 440.00 |
| 25 | 26 | 870.00 | 440.00 | 440.00 |
| 26 | 28 | 1,090.00 | 440.00 | 440.00 |
| 28 | 29 | 1,210.00 | 520.00 | 440.00 |
| 29 | 31 | 1,680.00 | 640.00 | 446.00 |
| 31 | 33 | 2,450.00 | 970.00 | 440.00 |
| 33 | 34 | 2,450.00 | 1,420.00 | 550.00 |
| 34 | 36 | 2,450.00 | 2,030.00 | 830.00 |
| 36 | 38 | 2,730.00 | 2,730.00 | 1,240.00 |
TABLE D(1)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES
RATES FOR FARMERS' GOODS VEHICLES
| Plated train weight of tractor unit | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | For a tractor unit to be used with semitrailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semitrailers with not less than three axles |
| tonnes | tonnes | £ | £ | £ |
| 12 | 14 | 175.00 | 175.00 | 175.00 |
| 14 | 20 | 180.00 | 180.00 | 180.00 |
| 20 | 22 | 205.00 | 180.00 | 180.00 |
| 22 | 23 | 225.00 | 180.00 | 180.00 |
| 23 | 25 | 265.00 | 180.00 | 180.00 |
| 25 | 26 | 285.00 | 185.00 | 180.00 |
| 26 | 28 | 345.00 | 200.00 | 190.00 |
| 28 | 29 | 380.00 | 225.00 | 200.00 |
| 29 | 31 | 525.00 | 270.00 | 220.00 |
| 31 | 33 | 755.00 | 405.00 | 240.00 |
| 33 | 34 | 805.00 | 595.00 | 300.00 |
| 34 | 36 | 935.00 | 855.00 | 455.00 |
| 36 | 38 | 1,145.00 | 1,145.00 | 680.00 |
TABLE D(2)
RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES
RATES FOR SHOWMEN'S GOODS VEHICLES
| Plated train weight of tractor unit | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Exceeding | Not exceeding | For a tractor unit to be used with semitrailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semitrailers with not less than three axles |
| tonnes | tonnes | £ | £ | £ |
| 12 | 14 | 105.00 | 105.00 | 105.00 |
| 14 | 18 | 110.00 | 110.00 | 110.00 |
| 18 | 20 | 110.00 | 110.00 | 110.00 |
| 20 | 22 | 140.00 | 110.00 | 110.00 |
| 22 | 23 | 155.00 | 110.00 | 110.00 |
| 23 | 25 | 195.00 | 110.00 | 110.00 |
| 25 | 26 | 220.00 | 110.00 | 110.00 |
| 26 | 28 | 275.00 | 110.00 | 110.00 |
| 28 | 29 | 305.00 | 130.00 | 110.00 |
| 29 | 31 | 420.00 | 160.00 | 110.00 |
| 31 | 33 | 615.00 | 245.00 | 110.00 |
| 33 | 34 | 615.00 | 355.00 | 140.00 |
| 34 | 36 | 615.00 | 510.00 | 210.00 |
| 36 | 38 | 685.00 | 685.00 | 310.00 |
5The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 5—
| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| 1. Any vehicle 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 under the Act as in force in Northern Ireland | 60.00 |
| 2. Other vehicles | 100.00 |
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