SCHEDULES
SCHEDULE 2Vehicles Excise Duty
PART IProvisions Substituted in Part II of Schedules 1 to 5 to the [1971 c. 10.] Vehicles (Excise) Act 1971 and the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972
1
The following are the provisions substituted in the Act of 1971 and the Act of 1972 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 | 10.00 |
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 | 20.00 |
3. Bicycles and tricycles not in the foregoing paragraphs | 40.00 |
2
The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 2—
Description of vehicle | Rate of duty |
---|---|
£ | |
Hackney carriages | 50.00 |
with an additional 1.00 for each person above 20 (excluding the driver) for which the vehicle has seating capacity. |
3
The following are the provisions substituted in the Act of 1971 and the Act of 1972 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 ...... | — | — | 16.00 | — |
2. Haulage vehicles, being showmen's vehicles | — | 7 ¼ tons | 151.00 | — |
7 ¼ tons | 8 tons | 180.00 | — | |
8 tons | 10 tons | 212.00 | — | |
10 tons | — | 212.00 | 32.50 | |
3. Haulage vehicles, not being showmen's vehicles | — | 2 tons | 179.00 | — |
2 tons | 4 tons | 322.00 | — | |
4 tons | 6 tons | 465.00 | — | |
6 tons | 7 ¼ tons | 608.00 | — | |
7 ¼ tons | 8 tons | 743.00 | — | |
8 tons | 9 tons | 869.00 | — | |
9 tons | 10 tons | 995.00 | — | |
10 tons | 11 tons | 1,138.00 | — | |
11 tons | — | 1,138.00 | 142.00 |
4
The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 4—
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 | 410.00 | 320.00 | 320.00 |
13 | 14 | 570.00 | 340.00 | 340.00 |
14 | 15 | 740.00 | 340.00 | 340.00 |
15 | 17 | 1,030.00 | 340.00 | 340.00 |
17 | 19 | — | 490.00 | 340.00 |
19 | 21 | — | 660.00 | 340.00 |
21 | 23 | — | 900.00 | 490.00 |
23 | 25 | — | 1,610.00 | 690.00 |
25 | 27 | — | — | 1,000.00 |
27 | 29 | — | — | 1,470.00 |
29 | 30.49 | — | — | 2,420.00 |
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 | 175.00 | 145.00 | 145.00 |
13 | 14 | 215.00 | 150.00 | 150.00 |
14 | 15 | 255.00 | 150.00 | 150.00 |
15 | 17 | 335.00 | 160.00 | 150.00 |
17 | 19 | — | 190.00 | 150.00 |
19 | 21 | — | 240.00 | 160.00 |
21 | 23 | — | 295.00 | 195.00 |
23 | 25 | — | 475.00 | 245.00 |
25 | 27 | — | — | 325.00 |
27 | 29 | — | — | 445.00 |
29 | 30-49 | — | — | 725.00 |
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 | 105.00 | 90.00 | 90.00 |
13 | 14 | 145.00 | 90.00 | 90.00 |
14 | 15 | 185.00 | 90.00 | 90.00 |
15 | 17 | 260.00 | 90.00 | 90.00 |
17 | 19 | — | 125.00 | 90.00 |
19 | 21 | — | 165.00 | 90.00 |
21 | 23 | — | 225.00 | 125.00 |
23 | 25 | — | 405.00 | 175.00 |
25 | 27 | — | — | 250.00 |
27 | 29 | — | — | 370.00 |
29 | 30-49 | — | — | 605.00 |
Gross weight of trailer | Duty supplement | |
---|---|---|
Exceeding | Not exceeding | |
tonnes | tonnes | £ |
4 | 8 | 80.00 |
8 | 10 | 100.00 |
10 | 12 | 130.00 |
12 | 14 | 180.00 |
14 | — | 355.00 |
Gross weight of trailer | Duty supplement | |
---|---|---|
Exceeding | Not exceeding | |
tonnes | tonnes | £ |
4 | 8 | 80.00 |
8 | 10 | 100.00 |
10 | 12 | 130.00 |
12 | 14 | 180.00 |
14 | — | 355.00 |
Gross weight of trailer | Duty supplement | |
---|---|---|
Exceeding | Not exceeding | |
tonnes | tonnes | £ |
— | — | 80.00 |
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 semitrailers 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 semitrailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 14 | 470.00 | 420.00 | 420.00 |
14 | 16 | 590.00 | 440.00 | 440.00 |
16 | 18 | 690.00 | 440.00 | 440.00 |
18 | 20 | 810.00 | 440.00 | 440.00 |
20 | 22 | 940.00 | 550.00 | 440.00 |
22 | 23 | 1,000.00 | 620.00 | 440.00 |
23 | 25 | 1,150.00 | 780.00 | 440.00 |
25 | 26 | 1,150.00 | 870.00 | 530.00 |
26 | 28 | 1,150.00 | 1,090.00 | 720.00 |
28 | 29 | 1,210.00 | 1,210.00 | 820.00 |
29 | 31 | 1,680.00 | 1,680.00 | 1,050.00 |
31 | 33 | 2,450.00 | 2,450.00 | 1,680.00 |
33 | 34 | 2,450.00 | 2,450.00 | 2,250.00 |
34 | 36 | 2,750.00 | 2,750.00 | 2,750.00 |
36 | 38 | 3,100.00 | 3,100.00 | 3,100.00 |
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 semitrailers 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 semitrailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 14 | 190.00 | 175.00 | 175.00 |
14 | 16 | 225.00 | 180.00 | 180.00 |
16 | 18 | 250.00 | 180.00 | 180.00 |
18 | 20 | 280.00 | 180.00 | 180.00 |
20 | 22 | 310.00 | 205.00 | 180.00 |
22 | 23 | 325.00 | 225.00 | 180.00 |
23 | 25 | 370.00 | 265.00 | 185.00 |
25 | 26 | 370.00 | 285.00 | 210.00 |
26 | 28 | 370.00 | 345.00 | 260.00 |
28 | 29 | 380.00 | 380.00 | 285.00 |
29 | 31 | 525.00 | 525.00 | 355.00 |
31 | 33 | 755.00 | 755.00 | 550.00 |
33 | 34 | 990.00 | 990.00 | 950.00 |
34 | 36 | 1,155.00 | 1,155.00 | 1,155.00 |
36 | 38 | 1,300.00 | 1,300.00 | 1,300.00 |
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 semitrailers 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 semitrailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 14 | 120.00 | 105.00 | 105.00 |
14 | 16 | 150.00 | 110.00 | 110.00 |
16 | 18 | 175.00 | 110.00 | 110.00 |
18 | 20 | 205.00 | 110.00 | 110.00 |
20 | 22 | 235.00 | 140.00 | 110.00 |
22 | 23 | 250.00 | 155.00 | 110.00 |
23 | 25 | 290.00 | 195.00 | 110.00 |
25 | 26 | 290.00 | 220.00 | 135.00 |
26 | 28 | 290.00 | 275.00 | 180.00 |
28 | 29 | 305.00 | 305.00 | 205.00 |
29 | 31 | 420.00 | 420.00 | 265.00 |
31 | 33 | 615.00 | 615.00 | 420.00 |
33 | 34 | 615.00 | 615.00 | 565.00 |
34 | 36 | 690.00 | 690.00 | 690.00 |
36 | 38 | 775.00 | 775.00 | 775.00 |
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 semitrailers 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 semitrailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 14 | 420.00 | 420.00 | 420.00 |
14 | 20 | 440.00 | 440.00 | 440.00 |
20 | 22 | 550.00 | 440.00 | 440.00 |
22 | 23 | 620.00 | 440.00 | 440.00 |
23 | 25 | 780.00 | 440.00 | 440.00 |
25 | 26 | 870.00 | 440.00 | 440.00 |
26 | 28 | 1,090.00 | 440.00 | 440.00 |
28 | 29 | 1,210.00 | 520.00 | 440.00 |
29 | 31 | 1,680.00 | 640.00 | 446.00 |
31 | 33 | 2,450.00 | 970.00 | 440.00 |
33 | 34 | 2,450.00 | 1,420.00 | 550.00 |
34 | 36 | 2,450.00 | 2,030.00 | 830.00 |
36 | 38 | 2,730.00 | 2,730.00 | 1,240.00 |
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 semitrailers 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 semitrailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 14 | 175.00 | 175.00 | 175.00 |
14 | 20 | 180.00 | 180.00 | 180.00 |
20 | 22 | 205.00 | 180.00 | 180.00 |
22 | 23 | 225.00 | 180.00 | 180.00 |
23 | 25 | 265.00 | 180.00 | 180.00 |
25 | 26 | 285.00 | 185.00 | 180.00 |
26 | 28 | 345.00 | 200.00 | 190.00 |
28 | 29 | 380.00 | 225.00 | 200.00 |
29 | 31 | 525.00 | 270.00 | 220.00 |
31 | 33 | 755.00 | 405.00 | 240.00 |
33 | 34 | 805.00 | 595.00 | 300.00 |
34 | 36 | 935.00 | 855.00 | 455.00 |
36 | 38 | 1,145.00 | 1,145.00 | 680.00 |
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 semitrailers 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 semitrailers with not less than three axles |
tonnes | tonnes | £ | £ | £ |
12 | 14 | 105.00 | 105.00 | 105.00 |
14 | 18 | 110.00 | 110.00 | 110.00 |
18 | 20 | 110.00 | 110.00 | 110.00 |
20 | 22 | 140.00 | 110.00 | 110.00 |
22 | 23 | 155.00 | 110.00 | 110.00 |
23 | 25 | 195.00 | 110.00 | 110.00 |
25 | 26 | 220.00 | 110.00 | 110.00 |
26 | 28 | 275.00 | 110.00 | 110.00 |
28 | 29 | 305.00 | 130.00 | 110.00 |
29 | 31 | 420.00 | 160.00 | 110.00 |
31 | 33 | 615.00 | 245.00 | 110.00 |
33 | 34 | 615.00 | 355.00 | 140.00 |
34 | 36 | 615.00 | 510.00 | 210.00 |
36 | 38 | 685.00 | 685.00 | 310.00 |
5
The following are the provisions substituted in the Act of 1971 and the Act of 1972 for Part II of Schedule 5—
Description of vehicle | Rate of duty |
---|---|
£ | |
1. Any vehicle 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 under the Act as in force in Northern Ireland | 60.00 |
2. Other vehicles | 100.00 |
PART IIAmendment of Part I of Schedule 4 to the [1971 c. 10.] Vehicles (Excise) Act 1971 and the [1971 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972
6
In the Act of 1971 and the Act of 1972, in paragraph 6(1) of Part I of Schedule 4, for " £67 " there shall be substituted " £75".
7
The following shall be substituted for paragraph 6(2) of Part I of Schedule 4 to the Act of 1971—
2
If a farmer's goods vehicle or a showman's goods vehicle has a plated gross weight or a plated train weight, the annual rate of duty applicable to it shall be—
a
if that weight does not exceed 7.5 tonnes, £90 ;
b
if that weight exceeds 7.5 tonnes but does not exceed 12 tonnes, £135 in the case of a farmer's goods vehicle and £90 in the case of a showman's goods vehicle; and
c
if that weight exceeds 12 tonnes, the appropriate Part II rate.
8
The following shall be substituted for paragraph 6(2) of Part I of Schedule 4 to the Act of 1972—
2
If a farmer's goods vehicle or a showman's goods vehicle has a relevant maximum weight or a relevant maximum train weight, the annual rate of duty applicable to it shall be—
a
if that weight does not exceed 7.5 tonnes, £90 ;
b
if that weight exceeds 7.5 tonnes but does not exceed 12. tonnes, £135 in the case of a farmer's goods vehicle and £90 in the case of a showman's goods vehicle; and
c
if that weight exceeds 12 tonnes, the appropriate Part II rate.
9
In the Act of 1971 and the Act of 1972, in paragraph 7 of Part I of Schedule 4, for " £90 " there shall be substituted " £100".