Finance Act 1987

Section 2.

SCHEDULE 1 Vehicles Excise Duty

Part I Tables Substituted in Part II of Schedule 4 to the Acts of 1971 and 1972

Table A(1)

Rates of Duty on Rigid Goods Vehicles Exceeding 12 Tonnes Plated Gross Weight

Rates for Farmers' Goods Vehicles

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	245	190	190
13	14	340	205	205
14	15	445	205	205
15	17	620	205	205
17	19	—	295	205
19	21	—	395	205
21	23	—	540	295
23	25	—	965	415
25	27	_	_	600
27	29	_	_	880
29	30.49	—	—	1,450

Table C(1)

Rates of Duty on Tractor Units Exceeding 12 Tonnes Plated Train Weight and Having Only 2 Axles

Rates for Farmers' Goods Vehicles

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 semi-trailers 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 semi-trailers with not less than three axles
tonnes	tonnes	£	£	£
12	14	280	250	250
14	16	355	265	265
16	18	415	265	265
18	20	485	265	265
20	22	565	330	265
22	23	600	370	265
23	25	690	470	265
25	26	690	520	320
26	28	690	655	430
28	29	725	725	490
29	31	1,010	1,010	630
31	33	1,470	1,470	1,010
33	34	1,470	1,470	1,350
34	36	1,650	1,650	1,650
36	38	1,860	1,860	1,860

Table D(1)

Rates of Duty on Tractor Units Exceeding 12 Tonnes Plated Train Weight and Having Three or More Axles

Rates for Farmers' Goods Vehicles

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 semi-trailers 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 semi-trailers with not less than three axles
tonnes	tonnes	£	£	£
12	14	250	250	250
14	20	265	265	265
20	22	330	265	265
22	23	370	265	265
23	25	470	265	265
25	26	520	265	265
26	28	655	265	265
28	29	725	310	265
29	31	1,010	385	265
31	33	1,470	580	265
33	34	1,470	850	330
34	36	1,470	1,220	500
36	38	1,640	1,640	745

Part II Recovery Vehicles

Interpretation

1 In this Part of this Schedule—

• "the 1971 Act" means the [1971 c. 10.] Vehicles (Excise) Act 1971; and

• "the 1972 Act" means the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972.

2 At the end of Part I of Schedule 3 to each of the 1971 Act and the 1972 Act there shall be added—

“8 (1) In this Schedule "recovery vehicle" means, subject to the provisions of this paragraph, a vehicle which is either constructed or permanently adapted primarily for the purposes of lifting, towing and transporting a disabled vehicle or for any one or more of those purposes.

(2) Subject to sub-paragraph (3) below, a vehicle which is constructed or permanently adapted as mentioned in sub-paragraph (1) above shall not be a recovery vehicle if at any time it is used for any purpose other than—

(a) the recovery of a disabled vehicle;

(b) the removal of a disabled vehicle from the place where it became disabled to premises at which it is to be repaired or scrapped;

(c) the removal of a disabled vehicle from premises to which it was taken for repair to other premises at which it is to be repaired or scrapped; and

(d) carrying any load other than fuel and other liquids required for its propulsion and tools and other articles required for the operation of or in connection with apparatus designed to lift, tow or transport a disabled vehicle.

(3) At any time when a vehicle is being used for purposes specified in paragraphs (a) and (b) of sub-paragraph (2) above, the following uses shall be disregarded in determining whether the vehicle is a recovery vehicle—

(a) use for the carriage of any person who immediately before a vehicle became disabled, was the driver of or a passenger in that vehicle;

(b) use for the carriage of any goods which, immediately before a vehicle became disabled, were being carried in the disabled vehicle; and

(c) use for any purpose prescribed for the purposes of this paragraph.”

The charge of duty

3 At the end of the Table in Part II of Schedule 3 to each of the 1971 Act and the 1972 Act there shall be added—

“4. Recovery vehicles

—

—

50

—”.

Recovery vehicles not chargeable as goods vehicles

4 (1) In Part I of Schedule 4 to each of the 1971 Act and the 1972 Act (goods vehicles), in paragraph 11 (exempted vehicles) in paragraph (c) for the words "or fisherman's tractor" there shall be substituted "fisherman's tractor or recovery vehicle".

(2) In paragraph 15(1) of that Schedule (interpretation) after the definition beginning "mobile crane" there shall be inserted—

• “"recovery vehicle" has the same meaning as in Schedule 3 to this Act”.

Exclusion of recovery vehicles from trade licences

5 In section 16 of the 1971 Act (trade licences)—

(a) in subsection (1)(f) the words from "and all recovery vehicles" to "that business" shall be omitted;

(b) in paragraph (a) of the proviso to subsection (1) the words from "except" to "disabled vehicle" shall be omitted;

(c) in subsection (3) paragraph (b) shall be. omitted and at the end of paragraph (e) there shall be added the words "other than a trailer which is for the time being a disabled vehicle"; and

(d) in subsection (8) the definition of "recovery vehicle" shall be omitted.

6 In section 16 of the 1972 Act (trade licences)—

(a) in subsection (1)(a) the words from "and all recovery vehicles" to "that business" shall be omitted;

(b) in subsection (2)(a) the words from "except" to "disabled vehicle" shall be omitted;

(c) in subsection (4) paragraph (b) shall be omitted and at the end of paragraph (e) there shall be added the words "other than a trailer which is for the time being a disabled vehicle"; and

(d) in subsection (10) the definition of "recovery vehicle" shall be omitted.

Part III Miscellaneous Amendments

Introductory

7 In this Part of this Schedule—

• "the 1971 Act" means the [1971 c. 10.] Vehicles (Excise) Act 1971; and

• "the 1972 Act" means the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972.

Additional liability for evasion of duty

8 In section 9(3) of the 1971 Act (circumstances in which additional liability for keeping unlicensed vehicle not to be payable) paragraphs (b) and (c) (vehicles not used or kept on a public road and vehicles not chargeable with duty) shall be omitted.

9 In section 9(4) of the 1972 Act (circumstances in which additional liability for keeping unlicensed vehicle not to be payable) paragraphs (b) and (c) (vehicles not used or kept on a public road and vehicles not chargeable with duty) shall be omitted.

10 In section 18A(7) of the 1971 Act (circumstances in which additional liability in relation to alteration of vehicle or its use not to be payable)—

(a) for paragraph (b) (vehicle neither used nor kept on public road) there shall be substituted the word "or"; and

(b) paragraph (d) (vehicle not chargeable with duty) and the word "or" immediately preceding it shall be omitted.

11 In section 18A(7) of the 1972 Act (circumstances in which additional liability in relation to alteration of vehicle or its use not to be payable)—

(a) for paragraph (b) (vehicle neither used nor kept on public road) there shall be substituted the word "or"; and

(b) paragraph (d) (vehicle not chargeable with duty) and the word "or" immediately preceding it shall be omitted.

12 In Part I of Schedule 7 to the 1971 Act (transitional modifications)—

(a) in paragraph 7 paragraph (b)(ii) shall be omitted and in paragraph (b)(iii) for the words "paragraphs (c) and (d)" there shall be substituted the words "paragraph (d)"; and ,

(b) in paragraph 17A,paragraph (b)(ii) shall be omitted and in paragraph (b)(iii) for the words "paragraphs (c) and (d)" and "paragraph (d)" there shall be substituted respectively the words "paragraph (c)" and "that paragraph".

13 In Part I of Schedule 9 to the 1972 Act (transitional modifications)—

(a) in paragraph 7, paragraph (b)(ii) shall be omitted and in paragraph (b)(iii) for the words "paragraphs (c) and (d)" there shall be substituted the words "paragraph (d)"; and

(b) in paragraph 17A, paragraph (b)(ii) shall be omitted and in paragraph (b)(iii) for the words "paragraphs (c) and (d)" and "paragraph (d)" there shall be substituted respectively the words "paragraph (c)" and "that paragraph".

Offences relating to trade licences

14 In section 16(7) of the 1971 Act (offences relating to trade licences) after the words "keeping on a road" there shall be inserted "in any circumstances other than such circumstances as may have been prescribed under paragraph (c) of the proviso to subsection (1) above".

15 In section 16(8) of the 1972 Act (offences relating to trade licences) after the words "keeping on a road" there shall be inserted "in any circumstances other than such circumstances as may have been prescribed under subsection (2)(c)".

Regulations concerning transfer etc. of vehicles

16 (1) Section 23 of the 1971 Act (regulations with respect to the transfer and identification of vehicles) shall be amended as follows.

(2) In paragraph (e) (inspection and surrender of registration documents) after the word "inspection" there shall be inserted the word ", transfer".

(3) In that section as set out in paragraph 20 of Part I of Schedule 7 to the Act—

(a) in subsection (1)(c) (requirements on person to whom vehicle transferred to furnish particulars) after the word "person" there shall be inserted the words "by whom or"; and

(b) in subsection (1)(d) (issue, surrender etc. of registration books) before the word "surrender" there shall be inserted the word "transfer".

(4) Regulation 12(1) of the [S.I. 1971/450.] Road Vehicles (Registration and Licensing) Regulations 1971 shall have effect on and after the day on which this paragraph comes into force as if sub-paragraph (3) above had been in force when that regulation was made.

17 (1) Section 23(1) of the 1972 Act (regulations with respect to transfer and identification of vehicles) shall be amended as follows.

(2) In paragraph (e) (inspection and surrender of registration documents) after the word "inspection" there shall be inserted the word "transfer".

(3) In that section as set out in paragraph 20 of Part I of Schedule 9 to the Act—

(a) in paragraph (c) (requirements on person to whom vehicle transferred to furnish particulars) after the word "person" there shall be inserted the words "by whom or"; and

(b) in paragraph (d) (issue, surrender etc. of registration books) before the word "surrender" there shall be inserted the word "transfer".

(4) Regulation 13(1) of the [S.R. & O (N.I.) 1973 No. 490.] Road Vehicles (Registration and Licensing) Regulations (Northern Ireland) 1973 shall have effect on and after the day on which this paragraph comes into force as if sub-paragraph (3) above had been in force when that regulation was made.

Increase of certain penalties for offences under regulations

18 (1) Section 37 of the 1971 Act (regulations) shall be amended as follows.

(2) For paragraph (a) of subsection (3) (fine of level 3 on the standard scale on conviction for offences against certain regulations) there shall be substituted—

“(a) in the case of regulations prescribed for the purposes of this paragraph, of regulations made under section 24 or of a contravention or failure to comply with requirements imposed in pursuance of section 23(a) above, level 3 on the standard scale;”;

(3) After that subsection there shall be inserted—

“(3A) The prescribing of regulations for the purposes of subsection (3)(a) above shall not affect the punishment for a contravention of or a failure to comply with those regulations before they were so prescribed.”.

(4) For subsection (3) of that section as set out in paragraph 24 of Part I of Schedule 7 to the Act there shall be substituted—

“(3) Any person who contravenes or fails to comply with any regulations under this Act (other than regulations under section 2(5), 11(3), 14, 20 or 24) shall be guilty of an offence and liable on summary conviction—

(a) in the case of regulations prescribed for the purposes of this paragraph, to a fine not exceeding level 3 on the standard scale; and

(b) in any other case, to a fine not exceeding level 2 on the standard scale.

(3A) Regulations under section 14, 20 or 24 above may provide that a person who contravenes or fails to comply with any specified provision of the regulations shall be guilty of an offence and a person guilty of such an offence shall be liable on summary conviction—

(a) in the case of regulations under section 14 or 20, to a fine not exceeding level 1 on the standard scale; and

(b) in the case of regulations under section 24, to a fine not exceeding level 3 on the standard scale.

(3B) The prescribing of regulations for the purposes of subsection (3Xa) above shall not affect the punishment for a contravention of or failure to comply with those regulations before they were so prescribed.”

19 (1) Section 34 of the 1972 Act (regulations) shall be amended as follows.

(2) For paragraph (a) of subsection (3) (fine of level 3 on the standard scale on conviction of offences against certain regulations) there shall be substituted—

“(a) in the case of regulations prescribed for the purposes of this paragraph, of regulations made under section 24 or of a contravention or failure to comply with requirements imposed in pursuance of section 23(1 )(a), level 3 on the standard scale;”;

(3) After that subsection there shall be inserted—

“(3A) The prescribing of regulations for the purposes of subsection (3)(a) shall not affect the punishment for a contravention of or failure to comply with those regulations before they were so prescribed.”.

(4) For subsection (3) of that section as set out in paragraph 24 of Part I of Schedule 9 to the Act there shall be substituted—

“(3) Any person who contravenes or fails to comply with any regulations under this Act (other than regulations under section 2(6), 11(3), 14, 20 or 24) shall be guilty of an offence and liable on summary conviction—

(a) in the case of regulations prescribed for the purposes of this paragraph, to a fine not exceeding level 3 on the standard scale; and

(b) in any other case, to a fine not exceeding level 2 on the standard scale.

(3A) Regulations under section 14, 20 or 24 may provide that a person who contravenes or fails to comply with any specified provision of the regulations shall be guilty of an offence and a person guilty of such an offence shall be liable on summary conviction—

(a) in the case of regulations under section 14 or 20, to a fine not exceeding level 1 on the standard scale; and

(b) in the case of regulations under section 24, to a fine not exceeding level 3 ort the standard scale.

(3B) The prescribing of regulations for the purposes of subsection (3)(a) shall not affect the punishment for a contravention of or failure to comply with those regulations before they were so prescribed.”

Dishonoured cheques

20 In subsection (3) of section 102 of the [1979 c. 2.] Customs and Excise Management Act 1979 (penalty for failure to deliver up excise licence following dishonour of cheque) after paragraph (a) there shall be inserted the following paragraph—

“(aa) where the licence is a licence under the [1971 c. 10.] Vehicles (Excise) Act 1971, a penalty of whichever is the greater of—

(i) level 3 on the standard scale, or

(ii) an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.”

21 After paragraph 2 of Part II of Schedule 6 to the 1972 Act (modified application of certain provisions of the [1972 c. 11 (N.I.).] Miscellanous Transferred Excise Duties Act (Northern Ireland) 1972) there shall be added the following paragraph—

“3 Section 10(2) of the Transferred Excise Duties Act shall apply as if for the words from "in the case of onwards there were substituted the words "whichever is the greater of—

(a) level 3 on the standard scale, or

(b) an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.”