Finance Act 1989

Section 6.

SCHEDULE 1 Vehicles Excise Duty: Rates

Part I Table substituted in Part II of Schedule 2 to the 1971 and 1972 Acts

Seating capacity	Rate of duty
	£
Under 9	100
9 to 16	130
17 to 35	200
36 to 60	300
Over 60	450

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

Table A Rates of Duty on Rigid Goods Vehicles exceeding 12 tonnes Plated Gross Weight

General Rates

Plated gross weight of vehicle		Rate of duty
(1) Exceeding	(2) Not exceeding	(3) Two axle vehicle	(4) Three axle vehicle	(5) Four or more axle vehicle
tonnes	tonnes	£	£	£
12	13	450	340	340
13	14	630	340	340
14	15	810	340	340
15	17	1,230	340	340
17	19		600	340
19	21		800	340
21	23		1,100	490
23	25		1,980	760
25	27			1,220
27	29			1,790
29	30.49			2,780

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) Exceeding	(2) Not exceeding	(3) Two axle vehicle	(4) Three axle vehicle	(5) Four or more axle vehicle
tonnes		£	£	£
12	13	270	205	205
13	14	380	205	205
14	15	490	205	205
15	17	740	205	205
17	19		360	205
19	21		480	205
21	23		660	295
23	25		1,190	460
25	27			735
27	29			1,075
29	30.49			1,670

Table A(2) Rates of Duty on Rigid Goods Vehicles exceeding 12 tonnes Plated Gross Weight

Rates for Showmen’s Goods Vehicles

Plated gross weight of vehicle		Rate of duty
(1) Exceeding	(2) Not exceeding	(3) Two axle vehicle	(4) Three axle vehicle	(5) Four or more axle vehicle
tonnes	tonnes	£	£	£
12	13	115	90	90
13	14	160	90	90
14	15	205	90	90
15	17	310	90	90
17	19		150	90
19	21		200	90
21	23		275	125
23	25		495	190
25	27			305
27	29			450
29	30.49			695