Finance Act 1982

Section 6(2).

SCHEDULE 4 Provisions Substituted in [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972 (N.I. c. 10)

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	8.00
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	16.00
3. Bicycles and tricycles not in the foregoing paragraphs	32.00

II PROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 2

Description of vehicle	Rate of duty
	£
Hackney carriages	40.00
	with an additional 80p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

III PROVISIONS SUBSTITUTED FOR PART 11 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.	—	—	13.50	—
2. Haulage vehicles, being showmen's vehicles.	—	7¼ tons	130.00	—
	7¼ tons	8 tons	156.00	—
	8 tons	10 tons	183.00	—
	10 tons	—	183.00	28.00
3. Haulage vehicles, not being showmen's vehicles.	—	2 tons	139.00	—
	2 tons	4 tons	248.00	—
	4 tons	6 tons	355.00	—
	6 tons	7¼ tons	464.00	—
	7¼ tons	8 tons	572.00	—
	8 tons	—	572.00	123.00

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.	46	—
	12 cwt.	16 cwt.	50	—
	16 cwt.	1 ton	54	—
	1 ton	3 tons	53	7
	3 tons	6 tons	111	2
	6 tons	8 tons	143	1
	8 tons	9 tons	157	2
	9 tons	—	201	4
2. Showmen's goods vehicles; tower wagons.	—	12 cwt.	60	—
	12 cwt.	16 cwt.	62	—
	16 cwt.	1 ton	70	—
	1 ton	2 tons	73	3
	2 tons	3 tons	84	4
	3 tons	5 tons	97	6
	5 tons	6 tons	144	5
	6 tons	9 tons	158	7
	9 tons	—	278	10
3. Goods vehicles not included in any of the foregoing provisions of this Part	—	1 ton	80	—
	1 ton	1¼ tons	90	—
	1¼ tons	1½ tons	100	—
	1½ tons	3 tons	116	16
	3 tons	4 tons	209	25
	4 tons	6 tons	310	32
	6 tons	9 tons	569	37
	9 tons	—	1,218	50

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
			£
1. Showmen's goods vehicles	—	—	41
2. Other goods vehicles	—	1½ tons	41
	1½ tons	3 tons	55
	3 tons	4 tons	92
	4 tons	6 tons	139
	6 tons	9 tons	173
	9 tons	—	210

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 its 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	48.00
(ii) exceeding 6 horse-power but not exceeding 9 horsepower—for each unit or part of a unit of horse-power	8.00
2. Other vehicles	80.00