Finance Act 1981

Section 8.

SCHEDULE 4 Provisions Substituted in Vehicles (Excise) Act (Northern Ireland) 1972

I PROVISIONS SUBSTITUTED 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	7.00
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	14.00
3. Bicycles and tricycles not in the foregoing paragraphs	28.00

II PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 2

Description of vehicle	Rate of duty
	£
Hackney carriages	35.00 with an additional 70p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

III PROVISIONS SUBSTITUTED 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. ,;	—	—	12.00	—
2. Haulage vehicles, being showmen's vehicles.	—	7 ¼ tons	116.00	—
	7 ¼ tons	8 tons	139.00	—
	8 tons	10 tons	163.00	—
	10 tons	—	163.00	25.00
3. Haulage vehicles, not being showmen's vehicles.	—	2 tons	124.00	—
	2 tons	4 tons	221.00	—
	4 tons	6 tons	317.00	—
	6 tons	7 ¼ tons	414.00	—
	7 ¼ tons	8 tons	511.00	—
	8 tons	—	511.00	110.00

IV PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 4

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
			£	£
1. Farmers' goods vehicles	—	12 cwt.	41.00	—
	12 cwt.	16 cwt.	44.00	—
	16 cwt.	1 ton	48.00	—
	1 ton	3 tons	48.00	6.00
	3 tons	6 tons	97.00	2.00
	6 tons	8 tons	127.00	100
	8 tons	9 tons	140.00	2.00
	9 tons	—	161.00	3.00
2. Showmen's goods vehicles; tower wagons.	—	12 cwt.	53.00	—
	12 cwt.	16 cwt.	55.00	—
	16 cwt.	1 ton	62.00	—
	1 ton	3 tons	64.00	3.00
	3 tons	6 tons	87.00	5.00
	6 tons	9 tons	142.00	6 00'
	9 tons	—	222.00	8 00-
3. Goods vehicles not included in any of the foregoing provisions of this Part.	—	16 cwt.	70.00	—
	16 cwt.	1 ton	76.00	—
	1 ton	3 tons	76.00	14.00
	3 tons	4 tons	187.00	22.00
	4 tons	6 tons	276.00	29.00
	6 tons	9 tons	508.00	33.00
	9 tons	—	974.00	40.00

TABLE B

RATES OF DUTY ON GOODS VEHICLES USED FOR DRAWING TRAILERS

	Weight unladen of vehicle		Rate of duty
1.	2.	3.	4.
Description of vehicle	Exceeding	Not exceeding	Rate of duty
			£
1. Showmen's goods vehicles	—	—	41.00
2. Other goods vehicles .........	—	1 ½ tons	41.00
	1 ½ tons	3 tons	55.00
	3 tons	4 tons	92.00
	4 tons	6 tons	124.00
	6 tons	9 tons	154.00
	9 tons	—	168.00

V PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 5

Description of vehicle	Rate of duty
	£
1. Vehicles first registered under the Roads Act 1920 before 1st January 1947, or which, if their first registration for taxation purposes had been effected in Northern Ireland would have been so first registered as aforesaid under the Act as in force in Northern Ireland:
(i) not exceeding 6 horse power	42.00
(ii) exceeding 6 horse power but not exceeding 9 horse power—for each unit or part of a unit of horse power	7.00
2. Other vehicles	70.00