Part ICustoms and Excise, Value Added Tax and Car Tax

Chapter ICustoms and Excise

Other provisions

11Vehicles excise duty: goods vehicles

(1)

Schedule 4 to the M1Vehicles (Excise) Act 1971 (annual rates of duty on goods vehicles) shall be amended as mentioned in subsections (2) to (9) below.

(2)

In Part I of the Schedule in sub-paragraph (3)(a) of paragraph 5 (special types) for “30,000” there shall be substituted “31,000” and for “30,490” there shall be substituted “32,000”.

(3)

In that Part the following paragraph shall be substituted for paragraph 14A—

“14A

(1)

This paragraph applies in any case where—

(a)

a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles; and

(b)

the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having two axles—

(i)

which has a plated train weight of 33,000 kilograms, and

(ii)

which is to be used with semi-trailers with not less than two axles.

(2)

If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with two axles and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed 33,000 kilograms, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.”

(4)

In Table A set out in Part II of the Schedule (rigid goods vehicles exceeding 12,000 kilograms plated gross weight: general rates) for the last three entries there shall be substituted—

“25,000

27,000

—

2,260.00

1,420.00

27,000

29,000

—

—

2,240.00

29,000

31,000

—

—

3,250.00

31,000

32,000

—

—

4,250.00”

(5)

In Table A(1) set out in that Part (rigid goods vehicles exceeding 12,000 kilograms plated gross weight: farmers' vehicles) for the last three entries there shall be substituted—

“25,000

27,000

—

1,355.00

850.00

27,000

29,000

—

—

1,345.00

29,000

31,000

—

—

1,950.00

31,000

32,000

—

—

2,550.00”

(6)

In Table A(2) set out in that Part (rigid goods vehicles exceeding 12,000 kilograms plated gross weight: showmen’s vehicles) for the last three entries there shall be substituted—

“25,000

27,000

—

565.00

355.00

27,000

29,000

—

—

560.00

29,000

31,000

—

—

815.00

31,000

32,000

—

—

1,060.00”

(7)

In Table C set out in that Part (tractor units exceeding 12,000 kilograms plated train weight and having only two axles: general rates) for the last three entries there shall be substituted—

“33,000

34,000

5,000.00

5,000.00

1,680.00

34,000

36,000

5,000.00

5,000.00

2,750.00

36,000

38,000

5,000.00

5,000.00

3,100.00”

(8)

In Table C(1) set out in that Part (tractor units exceeding 12,000 kilograms plated train weight and having only two axles: farmers' vehicles) for the last three entries there shall be substituted—

“33,000

34,000

3,000.00

3,000.00

1,010.00

34,000

36,000

3,000.00

3,000.00

1,650.00

36,000

38,000

3,000.00

3,000.00

1,860.00”

(9)

In Table C(2) set out in that Part (tractor units exceeding 12,000 kilograms plated train weight and having only two axles: showmen’s vehicles) for the last three entries there shall be substituted—

“33,000

34,000

1,250.00

1,250.00

420.00

34,000

36,000

1,250.00

1,250.00

690.00

36,000

38,000

1,250.00

1,250.00

775.00”

(10)

In Case B of section 18A(3) of the M2Vehicles (Excise) Act 1971, in paragraph (c) the words from “in circumstances in which” to the end of the paragraph shall be omitted.

(11)

This section shall apply in relation to licences taken out on or after 1st January 1993.