Part IU.K. Customs and Excise and Value Added Tax

Chapter IU.K. General

Vehicles excise dutyU.K.

17 Rates of duty: general.U.K.

(1)The M1Vehicles (Excise) Act 1971 shall be amended as follows.

(2)In Schedule 1 (annual rate of duty on certain vehicles not exceeding 450 kilograms in weight unladen) in the Table set out in Part II—

(a)in the second column of paragraph 2 (bicycles exceeding 150 cc but not exceeding 250 cc) for “30.00” there shall be substituted “ 35.00 ”;

(b)in the second column of paragraph 3 (bicycles exceeding 250 cc) for “50.00” there shall be substituted “ 55.00 ”;

(c)in the second column of paragraph 5 (tricycles exceeding 150 cc) for “50.00” there shall be substituted “ 55.00 ”.

(3)In Schedule 2 (annual rate of duty on hackney carriages) in the Table set out in Part II—

(a)in the second column of the first entry (hackney carriages with seating capacity under nine) for “110” there shall be substituted “ 125 ”;

(b)in the second column of the second entry (hackney carriages with seating capacity of nine to sixteen) for “130” there shall be substituted “ 150 ”.

(4)In Schedule 3 (annual rate of duty on tractors etc.) in the Table set out in Part II—

(a)in the second column of paragraph 1 (special machines) for “30.00” there shall be substituted “ 35.00 ”;

(b)in the second column of paragraph 2 (showmen’s haulage vehicles) for “90.00” there shall be substituted “ 100.00 ”;

(c)in the second column of paragraph 4 (recovery vehicles) for “75.00” there shall be substituted “ 85.00 ”.

(5)In Schedule 4 (annual rate of duty on goods vehicles) in paragraph 1(1) of Part I (vehicles chargeable at the basic rate of duty) for “£130” there shall be substituted “ £150 ”.

F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)In Schedule 5 (annual rate of duty on vehicles not falling within Schedules 1 to 4) in the Table set out in Part II—

(a)in the second column of paragraph 1 (vehicles constructed before 1947) for “60.00” there shall be substituted “ 70.00 ”;

(b)in the second column of paragraph 2 (other vehicles) for “110.00” there shall be substituted “ 125.00 ”.

(8)This section shall apply in relation to licences taken out after 16th March 1993.

Textual Amendments

F1S. 17(6) repealed (8.11.1993) by S.I. 1993/2452, art. 3, Sch.2.

Marginal Citations