Finance Act 1990

Section 5.

SCHEDULE 2 U.K. Vehicles Excise Duty: Rates

Part I U.K. Table Substituted in Part II of Schedule 3 to the 1971 Act and the 1972 Act

Description of vehicle	Rate of duty
	£
1. Special machines	16.00
2. Haulage vehicles, being show- men’s vehicles	90.00
3. Haulage vehicles, not being showmen’s vehicles	330.00
4. Recovery vehicles	50.00

Part II U.K. Amendments of Part I of Schedule 4 to the 1971 Act

1 Part I of Schedule 4 to the 1971 Act (annual rates of duty on goods vehicles: general provisions) shall be amended as follows.

2 (1) Paragraph 1 (vehicles chargeable at the basic rate of duty) shall be amended as follows.

(2) In sub-paragraph (1)(a) for the words “does not exceed 7.5 tonnes” there shall be substituted the words “exceeds 3,500 kilograms but does not exceed 7,500 kilograms”.

(3) In sub-paragraph (1)(b) for the words “an unladen weight which exceeds 1,525 kilograms” there shall be substituted the words “a design weight which exceeds 3,500 kilograms”.

(4) In sub-paragraph (1)(c) for the words “an unladen weight which exceeds 1,525 kilograms” there shall be substituted the words “a plated gross weight exceeding 3,500 kilograms or, in the case of a vehicle which has no such weight, a design weight exceeding 3,500 kilograms”.

3 In paragraph 2 for the words “7.5 tonnes” there shall be substituted the words “7,500 kilograms” and for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”.

4 In paragraph 3—

(a) in sub-paragraph (1) for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”; and

(b) in sub-paragraph (2)(a) for the words “4 tonnes” there shall be substituted the words “4,000 kilograms”.

5 In paragraph 4(1) for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”.

6 (1) Paragraph 5 (special types of vehicle) shall be amended as follows.

(2) In sub-paragraph (1) for the words from “an unladen” to “plated train” there shall be substituted the words “a plated gross weight or plated train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a plated gross weight nor a plated train weight, a design weight exceeding 3,500 kilograms; and

(a) which, in the case of a vehicle having a plated gross weight or plated train weight, has such a”.

(3) In sub-paragraph (1)(b) for the words “42 of that Act” there shall be substituted the words “44 of the M1 Road Traffic Act 1988”.

(4) In sub-paragraph (3)—

(a) in paragraph (a), for the words “30 tonnes” there shall be substituted the words “30,000 kilograms” and for the words “30.49 tonnes” there shall be substituted the words “30,490 kilograms”; and

(b) in paragraph (b), for the words “37 tonnes” there shall be substituted the words “37,000 kilograms” and for the words “38 tonnes” there shall be substituted the words “38,000 kilograms”.

Marginal Citations

M1 1988 c. 52.

7 (1) Paragraph 6 (farmers’ goods vehicles and showmen’s goods vehicles) shall be amended as follows.

(2) In sub-paragraph (1)—

(a) for the word “unladen” there shall be substituted the word “design”; and

(b) for the words “1,525” there shall be substituted the words “3,500”.

(3) In sub-paragraph (2) for the words “7.5 tonnes”, in both places where they occur, there shall be substituted the words “7,500 kilograms” and for the words “12 tonnes”, in both places where they occur, there shall be substituted the words “12,000 kilograms”.

8 Paragraph 7 shall cease to have effect.

9 In paragraph 15(1) (interpretation) the following definition shall be inserted after the definition of “business”—

• ““design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;”.

Part III U.K. Amendments of Part I of Schedule 4 to the 1972 Act

10 The amendments set out in paragraphs 2 to 9, except 6(2) and (3), above shall also be made in Part I of Schedule 4 to the 1972 Act (corresponding provision for Northern Ireland), but with the following modifications—

(a) for the words “plated gross weight”, in each place where they occur, there shall be substituted the words “relevant maximum weight”; and

(b) for the words “plated train weight”, in each place where they occur, there shall be substituted the words “relevant maximum train weight”.

11 In paragraph 5(1) of Part I of Schedule 4 to the 1972 Act (special types of vehicle), for the words “an unladen weight exceeding 1,525” there shall be substituted the words “a relevant maximum weight or a relevant maximum train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a relevant maximum weight nor a relevant maximum train weight, a design weight which exceeds 3,500”

Part IV U.K. Tables Substituted in Part II of Schedule 4 to the 1971 Act and the 1972 Act

Prospective