Vehicles (Excise) Act 1971 (Repealed 1.9.1994)

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

[F2 6 (1) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—

(a) which has a plated gross weight or plated train weight not exceeding 3,500 kilograms; or

(b) which has no such weight but has a design weight not exceeding 3, 500 kilograms,

is £85.

(2) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—

(a) which has a plated gross weight or plated train weight exceeding 3, 500 kilograms but not exceeding 7,500 kilograms; or

(b) which has no such weight but has a design weight exceeding 3,500 kilograms,

is £100.

(3) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms shall be determined in accordance with paragraphs 2 to 4 above but on the assumptions specified in sub-paragraph (4) below.

(4) The assumptions referred to in sub-paragraph (3) above are—

(a) that the rates of duty specified in the tables in paragraphs 2 and 4 above are—

(i) in the case of a farmer’s goods vehicle, sixty per cent; and

(ii) in the case of a showman’s goods vehicle, twenty-five per cent,

of the rates actually specified in the tables (but subject to sub-paragraph (5) below); and

(b) that the amount of the trailer supplement under paragraph 3 above in the case of a showman’s goods vehicle is £80.

(5) Where a rate arrived at in accordance with sub-paragraph (4) above would be an amount which is not a multiple of £5, the rate shall—

(a) where it would on division by five produce a remainder of £2.50 or more, be rounded up to the nearest amount which is such a multiple; and

(b) otherwise, be rounded down to the nearest amount which is such a multiple.

(6) Notwithstanding sub-paragraphs (3) to (5) above—

F3 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the annual rate of duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100;

F3 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F2 Sch. 4 Pt. I para. 6 substituted (8.11.1993) by S.I. 1993/2452, art. 2, Sch. 1 para. 4

F3 Sch. 4 para. 6(6)(a)(c)(d) (3.5.1994 with application to licences taken out after 30.11.1993) by 1994 c. 9, ss. 4(6)(8), 258, Sch. 26 Pt. I(1)