- Latest available (Revised)
- Original (As enacted)
Finance Act 1990
You are here:
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally enacted).
Part IVTables Substituted in Part II of Schedule 4 to the 1971 Act and the 1972 Act
Table A
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
General Rates
| 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 13,000 | 450.00 | 470.00 | 340.00 |
| 13,000 | 14,000 | 630.00 | 470.00 | 340.00 |
| 14,000 | 15,000 | 810.00 | 470.00 | 340.00 |
| 15,000 | 17,000 | 1,280.00 | 470.00 | 340.00 |
| 17,000 | 19,000 | — | 820.00 | 340.00 |
| 19,000 | 21,000 | — | 990.00 | 340.00 |
| 21,000 | 23,000 | — | 1,420.00 | 490.00 |
| 23,000 | 25,000 | — | 2,160.00 | 800.00 |
| 25,000 | 27,000 | — | — | 1,420.00 |
| 27,000 | 29,000 | — | — | 2,240.00 |
| 29,000 | 30,490 | — | — | 3,250.00 |
Table A(1)
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 13,000 | 270.00 | 280.00 | 205.00 |
| 13,000 | 14,000 | 380.00 | 280.00 | 205.00 |
| 14,000 | 15,000 | 490.00 | 280.00 | 205.00 |
| 15,000 | 17,000 | 770.00 | 280.00 | 205.00 |
| 17,000 | 19,000 | — | 490.00 | 205.00 |
| 19,000 | 21,000 | — | 595.00 | 205.00 |
| 21,000 | 23,000 | — | 850.00 | 295.00 |
| 23,000 | 25,000 | — | 1,295.00 | 480.00 |
| 25,000 | 27,000 | — | — | 850.00 |
| 27,000 | 29,000 | — | — | 1,345.00 |
| 29,000 | 30,490 | — | — | 1,950.00 |
Table A(2)
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
Rates for Showmen’s 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 13,000 | 115.00 | 120.00 | 90.00 |
| 13,000 | 14,000 | 160.00 | 120.00 | 90.00 |
| 14,000 | 15,000 | 205.00 | 120.00 | 90.00 |
| 15,000 | 17,000 | 320.00 | 120.00 | 90.00 |
| 17,000 | 19,000 | — | 205.00 | 90.00 |
| 19,000 | 21,000 | — | 250.00 | 90.00 |
| 21,000 | 23,000 | — | 355.00 | 125.00 |
| 23,000 | 25,000 | — | 540.00 | 200.00 |
| 25,000 | 27,000 | — | — | 355.00 |
| 27,000 | 29,000 | — | — | 560.00 |
| 29,000 | 30,490 | — | — | 815.00 |
Table B
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
General Rates
| Plated gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| kgs | kgs | £ |
| 4,000 | 8,000 | 130.00 |
| 8,000 | 10,000 | 130.00 |
| 10,000 | 12,000 | 130.00 |
| 12,000 | 14,000 | 360.00 |
| 14,000 | — | 360.00 |
Table B(1)
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
Rates for Farmers' Goods Vehicles
| Plated gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| kgs | kgs | £ |
| 4,000 | 8,000 | 130.00 |
| 8,000 | 10,000 | 130.00 |
| 10,000 | 12,000 | 130.00 |
| 12,000 | 14,000 | 360.00 |
| 14,000 | — | 360.00 |
Table B(2)
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
Rates for Showmen’s Goods Vehicles
| Plated gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| kgs | kgs | £ |
| — | — | 80.00 |
Table C
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
General Rates
| 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 440.00 | 440.00 | 440.00 |
| 14,000 | 16,000 | 440.00 | 440.00 | 440.00 |
| 16,000 | 18,000 | 500.00 | 440.00 | 440.00 |
| 18,000 | 20,000 | 500.00 | 440.00 | 440.00 |
| 20,000 | 22,000 | 780.00 | 440.00 | 440.00 |
| 22,000 | 23,000 | 780.00 | 440.00 | 440.00 |
| 23,000 | 25,000 | 1,150.00 | 570.00 | 440.00 |
| 25,000 | 26,000 | 1,150.00 | 570.00 | 440.00 |
| 26,000 | 28,000 | 1,150.00 | 1,090.00 | 440.00 |
| 28,000 | 29,000 | 1,680.00 | 1,680.00 | 1,050.00 |
| 29,000 | 31,000 | 1,680.00 | 1,680.00 | 1,050.00 |
| 31,000 | 33,000 | 2,450.00 | 2,450.00 | 1,680.00 |
| 33,000 | 34,000 | 2,450.00 | 2,450.00 | 1,680.00 |
| 34,000 | 36,000 | 2,750.00 | 2,750.00 | 2,750.00 |
| 36,000 | 38,000 | 3,100.00 | 3,100.00 | 3,100.00 |
Table C(1)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms 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 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 265.00 | 265.00 | 265.00 |
| 14,000 | 16,000 | 265.00 | 265.00 | 265.00 |
| 16,000 | 18,000 | 300.00 | 265.00 | 265.00 |
| 18,000 | 20,000 | 300.00 | 265.00 | 265.00 |
| 20,000 | 22,000 | 470.00 | 265.00 | 265.00 |
| 22,000 | 23,000 | 470.00 | 265.00 | 265.00 |
| 23,000 | 25,000 | 690.00 | 340.00 | 265.00 |
| 25,000 | 26,000 | 690.00 | 340.00 | 265.00 |
| 26,000 | 28,000 | 690.00 | 655.00 | 265.00 |
| 28,000 | 29,000 | 1,010.00 | 1,010.00 | 630.00 |
| 29,000 | 31,000 | 1,010.00 | 1,010.00 | 630.00 |
| 31,000 | 33,000 | 1,470.00 | 1,470.00 | 1,010.00 |
| 33,000 | 34,000 | 1,470.00 | 1,470.00 | 1,010.00 |
| 34,000 | 36,000 | 1,650.00 | 1,650.00 | 1,650.00 |
| 36,000 | 38,000 | 1,860.00 | 1,860.00 | 1,860.00 |
Table C(2)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
Rates for Showmen’s 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 110.00 | 110.00 | 110.00 |
| 14,000 | 16,000 | 110.00 | 110.00 | 110.00 |
| 16,000 | 18,000 | 125.00 | 110.00 | 110.00 |
| 18,000 | 20,000 | 125.00 | 110.00 | 110.00 |
| 20,000 | 22,000 | 195.00 | 110.00 | 110.00 |
| 22,000 | 23,000 | 195.00 | 110.00 | 110.00 |
| 23,000 | 25,000 | 290.00 | 145.00 | 110.00 |
| 25,000 | 26,000 | 290.00 | 145.00 | 110.00 |
| 26,000 | 28,000 | 290.00 | 275.00 | 110.00 |
| 28,000 | 29,000 | 420.00 | 420.00 | 265.00 |
| 29,000 | 31,000 | 420.00 | 420.00 | 265.00 |
| 31,000 | 33,000 | 615.00 | 615.00 | 420.00 |
| 33,000 | 34,000 | 615.00 | 615.00 | 420.00 |
| 34,000 | 36,000 | 690.00 | 690.00 | 690.00 |
| 36,000 | 38,000 | 775.00 | 775.00 | 775.00 |
Table D
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
General Rates
| 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 440.00 | 440.00 | 440.00 |
| 14,000 | 16,000 | 440.00 | 440.00 | 440.00 |
| 16,000 | 18,000 | 440.00 | 440.00 | 440.00 |
| 18,000 | 20,000 | 440.00 | 440.00 | 440.00 |
| 20,000 | 22,000 | 440.00 | 440.00 | 440.00 |
| 22,000 | 23,000 | 440.00 | 440.00 | 440.00 |
| 23,000 | 25,000 | 570.00 | 440.00 | 440.00 |
| 25,000 | 26,000 | 570.00 | 440.00 | 440.00 |
| 26,000 | 28,000 | 1,090.00 | 440.00 | 440.00 |
| 28,000 | 29,000 | 1,680.00 | 640.00 | 440.00 |
| 29,000 | 31,000 | 1,680.00 | 640.00 | 440.00 |
| 31,000 | 33,000 | 2,450.00 | 970.00 | 440.00 |
| 33,000 | 34,000 | 2,450.00 | 1,420.00 | 550.00 |
| 34,000 | 36,000 | 2,450.00 | 2,030.00 | 830.00 |
| 36,000 | 38,000 | 2,730.00 | 2,730.00 | 1,240.00 |
Table D(1)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 265.00 | 265.00 | 265.00 |
| 14,000 | 16,000 | 265.00 | 265.00 | 265.00 |
| 16,000 | 18,000 | 265.00 | 265.00 | 265.00 |
| 18,000 | 20,000 | 265.00 | 265.00 | 265.00 |
| 20,000 | 22,000 | 265.00 | 265.00 | 265.00 |
| 22,000 | 23,000 | 265.00 | 265.00 | 265.00 |
| 23,000 | 25,000 | 340.00 | 265.00 | 265.00 |
| 25,000 | 26,000 | 340.00 | 265.00 | 265.00 |
| 26,000 | 28,000 | 655.00 | 265.00 | 265.00 |
| 28,000 | 29,000 | 1,010.00 | 385.00 | 265.00 |
| 29,000 | 31,000 | 1,010.00 | 385.00 | 265.00 |
| 31,000 | 33,000 | 1,470.00 | 580.00 | 265.00 |
| 33,000 | 34,000 | 1,470.00 | 850.00 | 330.00 |
| 34,000 | 36,000 | 1,470.00 | 1,220.00 | 500.00 |
| 36,000 | 38,000 | 1,640.00 | 1,640.00 | 745.00 |
Table D(2)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
Rates for Showmen’s 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 110.00 | 110.00 | 110.00 |
| 14,000 | 16,000 | 110.00 | 110.00 | 110.00 |
| 16,000 | 18,000 | 110.00 | 110.00 | 110.00 |
| 18,000 | 20,000 | 110.00 | 110.00 | 110.00 |
| 20,000 | 22,000 | 110.00 | 110.00 | 110.00 |
| 22,000 | 23,000 | 110.00 | 110.00 | 110.00 |
| 23,000 | 25,000 | 145.00 | 110.00 | 110.00 |
| 25,000 | 26,000 | 145.00 | 110.00 | 110.00 |
| 26,000 | 28,000 | 275.00 | 110.00 | 110.00 |
| 28,000 | 29,000 | 420.00 | 160.00 | 110.00 |
| 29,000 | 31,000 | 420.00 | 160.00 | 110.00 |
| 31,000 | 33,000 | 615.00 | 245.00 | 110.00 |
| 33,000 | 34,000 | 615.00 | 355.00 | 140.00 |
| 34,000 | 36,000 | 615.00 | 510.00 | 210.00 |
| 36,000 | 38,000 | 685.00 | 685.00 | 310.00 |
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Schedule
PrintThis Part only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.