SCHEDULES

SCHEDULE 2 Vehicles Excise Duty

Part II Amendment of Part I of Schedule 4 to the M1Vehicles (Excise) Act 1971 and the Vehicles (Excise) Act (Northern Ireland) 1972

Annotations:
Marginal Citations

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 75 tonnes, £90;

b

if that weight exceeds 75 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.