- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/03/1992)
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Finance Act 1986
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Changes over time for: SCHEDULE 1
Version Superseded: 01/09/1994
Alternative versions:
- 01/02/1991- Amendment
- 06/03/1992
Point in time - 01/09/1994- Amendment
Status:
Point in time view as at 06/03/1992.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1986, SCHEDULE 1.
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Section 3(2), (3).
SCHEDULE 1U.K. Vehicles Excise Duty: Hackney Carriages and Farmer’s Goods Vehicles
Part IU.K. Provision Substituted for Part II of Schedule 2 to the Acts of 1971 and 1972
| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| Hackney carriages | 52·50 |
| with an additional £1·05 for each person above 20 (excluding the driver) for which the vehicle has seating capacity. |
Part IIU.K. Tables Substituted in Part II of Schedule 4 to the Acts of 1971 and 1972
Table A(1)U.K. 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 | 210 | 170 | 170 |
| 13 | 14 | 280 | 175 | 175 |
| 14 | 15 | 350 | 175 | 175 |
| 15 | 17 | 475 | 180 | 175 |
| 17 | 19 | 240 | 175 | |
| 19 | 21 | 320 | 180 | |
| 21 | 23 | 420 | 245 | |
| 23 | 25 | 720 | 330 | |
| 25 | 27 | 465 | ||
| 27 | 29 | 665 | ||
| 29 | 30·49 | 1,090 | ||
Table C(1)U.K. 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 semi-trailers 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 semi-trailers with not less than three axles |
| tonnes | tonnes | £ | £ | £ |
| 12 | 14 | 235 | 215 | 215 |
| 14 | 16 | 290 | 220 | 220 |
| 16 | 18 | 330 | 220 | 220 |
| 18 | 20 | 385 | 220 | 220 |
| 20 | 22 | 435 | 270 | 220 |
| 22 | 23 | 465 | 300 | 220 |
| 23 | 25 | 530 | 365 | 225 |
| 25 | 26 | 530 | 405 | 265 |
| 26 | 28 | 530 | 500 | 345 |
| 28 | 29 | 555 | 555 | 390 |
| 29 | 31 | 765 | 765 | 495 |
| 31 | 33 | 1,115 | 1,115 | 780 |
| 33 | 34 | 1,230 | 1,230 | 1,150 |
| 34 | 36 | 1,405 | 1,405 | 1,405 |
| 36 | 38 | 1,580 | 1,580 | 1,580 |
Table D(1)U.K. Rates of duty on Tractor Units Exceeding 12 Tonnes Plated Train Weight and Having Three 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 semi-trailers 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 semi-trailers with not less than three axles |
| tonnes | tonnes | £ | £ | £ |
| 12 | 14 | 215 | 215 | 215 |
| 14 | 20 | 220 | 220 | 220 |
| 20 | 22 | 270 | 220 | 220 |
| 22 | 23 | 300 | 220 | 220 |
| 23 | 25 | 365 | 220 | 220 |
| 25 | 26 | 405 | 225 | 220 |
| 26 | 28 | 500 | 230 | 225 |
| 28 | 29 | 555 | 270 | 230 |
| 29 | 31 | 765 | 325 | 240 |
| 31 | 33 | 1,115 | 495 | 250 |
| 33 | 34 | 1,140 | 725 | 315 |
| 34 | 36 | 1,205 | 1,035 | 475 |
| 36 | 38 | 1,390 | 1,390 | 710 |
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