Finance Act 1965

Section 5.

SCHEDULE 5 Vehicles Excise Duty.

PART I Rates of Duty substituted for Rates in Part II of Schedule 1 to Act of 1962.

Description of Vehicle	Rate of Duty
	£	s.	d.
1. Bicycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres, or which are electrically propelled ............	2	0	0
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles 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	4	0	0
3. Bicycles and tricycles not in the foregoing paragraphs	8	0	0

PART II Rates of Duty substituted for Rates in Part II of Schedule 3 to Act of 1962.

	Weight unladen of vehicle		Rate of duty
1.	2.	3.	4.	5.
Description	Exceeding	Not Exceeding	Initial			Additional for each ton or part of a ton in excess of the weight in column 2
			£	s.	d.	£	s.	d.
1. Agricultural machines; digging machines; mobile cranes ; works trucks; mowing machines.	—	—	3	15	0	—
2. Haulage vehicles, being showmen's vehicles.	—	7 ¼ tons	37	10	0	—
	7 ¼ tons	8 tons	45	0	0	—
	8 tons	10 tons	52	10	0	—
	10 tons	—	52	10	0	7	10	0
3. Haulage vehicles, not being showmen's vehicles.	—	2 tons	45	0	0	—
	2 tons	4 tons	72	0	0	—
	4 tons	6 tons	99	0	0	—
	6 tons	7 ¼ tons	126	0	0	—
	7 ¼ tons	8 tons	153	0	0	—
	8 tons	—	153	0	0	27	0	0

PART III Rates of Duty substituted for Rates in Part II of Schedule 4 to Act of 1962.

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 ¼ ton or part of a ¼ ton in excess of the weight in column 2
			£	s.	d.	£	s.	d.
1. Farmers' goods vehicles	—	12 cwt.	15	0	0	—
	12 cwt.	16 cwt.	16	10	0	—
	16 cwt.	1 ton	17	0	0	—
	1 ton	1 ¼ tons	18	0	0	—
	1 ¼ tons	2 ½ tons	18	0	0	1	0	0
	2 ½ tons	4 ¼ tons	23	0	0	1	10	0
	4 ¼ tons	—	33	10	0		15	0
2. Showmen's goods vehicles.	—	12 cwt.	15	0	0	—
	12 cwt.	16 cwt.	16	10	0	—
	16 cwt.	1 ton	18	0	0	—
	1 ton	3 tons	18	0	0	1	10	0
	3 tons	4 tons	30	0	0	1	15	0
	4 tons	7 tons	37	0	0	1	10	0
	7 tons	8 tons	55	0	0	1	15	0
	8 tons	—	62	0	0	1	10	0
3. Electrically propelled goods vehicles (other than farmers' goods vehicles or showmen's goods vehicles); tower wagons.	—	12 cwt.	18	0	0	—
	12 cwt.	16 cwt.	19	15	0	—
	16 cwt.	1 ton	21	10	0	—
	1 ton	2 tons	21	10	0	1	15	0
	2 tons	3 tons	28	10	0	2	0	0
	3 tons	4 tons	36	10	0	1	15	0
	4 tons	6 tons	43	10	0	2	0	0
	6 tons	8 tons	59	10	0	1	15	0
	8 tons	—	73	10	0	2	0	0
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule.	—	12 cwt.	18	0	0	—
	12 cwt.	16 cwt.	22	10	0	—
	16 cwt.	1 ton	27	0	0	—
	1 ton	3 tons	27	0	0	4	10	0
	3 tons	4 tons	63	0	0	6	15	0
	4 tons	—	90	0	0	9	0	0

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
			£	s.	d.
1. Showmen's goods vehicles	—	—	15	0	0
2. Electrically propelled goods vehicles (other than farmers' goods vehicles and showmen's goods vehicles); tower wagons.	—	1 ½ tons	12	0	0
	1 ½ tons	—	18	0	0
3. Other goods vehicles	—	1 ½ tons	12	0	0
	1 ½ tons	2 ½ tons	18	0	0
	2 ½ tons	4 tons	27	0	0
	4 tons	—	36	0	0

PART IV Rates of Duty substituted for Rates in Part II of Schedule 5 to Act of 1962.

Description of vehicle	Rate of duty
	£	s.	d.
1. Electrically propelled vehicles; vehicles not exceeding seven horse-power, if registered under the Roads Act 1920 for the first time before 1st January 1947	12	10	0
2. Vehicles not included above	17	10	0

PART V Amendments of Act of 1962.

1 In Part I of Schedule 1 to the Vehicles (Excise) Act 1962, in paragraph 3, in the definition of " bicycle ", the word " and " shall be omitted and at the end there shall be added the words " and a bicycle to which a side-car is attached ".

2 In Part I of Schedule 3 to the said Act of 1962, after paragraph 4, there shall be inserted the following paragraph—

“4A In this Schedule " works truck " means a goods vehicle (within the meaning of Schedule 4 to this Act) designed for use in private premises and used on public roads only for carrying goods between such premises and a vehicle on a road in the immediate vicinity, or in passing from one part of any such premises to another or to other private premises in the immediate vicinity, or in connection with road works while at or in the immediate vicinity of the site of such works.”

3 In Part I of Schedule 4 to the said Act of 1962, in paragraph 2(c), after the words " mobile crane " there shall be inserted the words " or works truck ", and at the end of paragraph 7(1) there shall be inserted the words " ' works truck' has the same meaning as in Schedule 3 to this Act ".

PART VI Transitory Rates for certain Vehicles.

In Part II of this Schedule, for paragraph 2 there shall be substituted the following paragraph—

2. Haulage vehicles, being showmen's vehicles.	—	7 ¼ tons	45	0	0	—
	7 ¼ tons	8 tons	54	0	0	—
	8 tons	10 tons	63	0	0	—
	10 tons	—	63	0	0	9	0	0

In Part III of this Schedule, in Table A, for paragraphs 1, 2 and 3 there shall be substituted the following paragraphs—

1. Farmers' goods vehicles	—	12 cwt.	18	0	0	—
	12 cwt.	16 cwt.	19	5	0	—
	16 cwt.	1 ton	20	5	0	—
	1 ton	1 ¼ tons	21	10	0	—
	1 ¼ tons	2 tons	21	10	0		15	0
	2 tons	3 ½ tons	23	15	0	1	5	0
	3 ½ tons	—	31	5	0		15	0
2. Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons.	—	12 cwt.	18	0	0	—
	12 cwt.	16 cwt.	19	15	0	—
	16 cwt.	1 ton	21	10	0	—
	1 ton	2 tons	21	10	0	1	15	0
	2 tons	3 tons	28	10	0	2	0	0
	3 tons	4 tons	36	10	0	1	15	0
	4 tons	6 tons	43	10	0	2	0	0
	6 tons	8 tons	59	10	0	1	15	0
	8 tons	—	73	10	0	2	0	0

In Part III of this Schedule, in Table B, for paragraphs 1, 2 and 3 there shall be substituted the following paragraphs—

1. Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons.	—	—	18	0	0
2. Other goods vehicles	—	2 ½ tons	18	0	0
	2 ½ tons	4 tons	27	0	0
	4 tons	—	36	0	0