SCHEDULES
SCHEDULE 1 Rates of duty where pollution reduced
Meaning of “the 1994 Act"
1
In this Schedule “the 1994 Act” means the M1Vehicle Excise and Registration Act 1994.
Certificates as to reduced pollution
2
The following section shall be inserted after section 61A of the 1994 Act—
61B Certificates as to reduced pollution.
1
The Secretary of State may by regulations make provision—
a
for the making of an application to the Secretary of State for the issue in respect of an eligible vehicle of a reduced pollution certificate;
b
for the manner in which any determination of whether to issue such a certificate on such an application is to be made;
c
for the examination of an eligible vehicle, for the purposes of the determination mentioned in paragraph (b), by such persons, and in such manner, as may be prescribed;
d
for a fee to be paid for such an examination;
e
for a reduced pollution certificate to be issued in respect of an eligible vehicle if, and only if, it is found, on a prescribed examination, that the reduced pollution requirements are satisfied with respect to it;
f
for the form and content of such a certificate;
g
for such a certificate to be valid for such period as the Secretary of State may determine;
h
for the revocation, cancellation or surrender of such a certificate before the end of any such period;
i
for the Secretary of State to be entitled to require the return to him of such a certificate that has been revoked;
j
for the fact that such a certificate is, or is not, in force in respect of a vehicle to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed;
k
for the Secretary of State to be entitled, in prescribed cases, to require the production of such a certificate before making a determination for the purposes of section 7(5); and
l
for appeals against any determination not to issue such a certificate.
2
For the purposes of this Act, the reduced pollution requirements are satisfied with respect to a vehicle at any time if, as a result of adaptations of the prescribed description having been made to the vehicle after the prescribed date, the prescribed requirements are satisfied at that time with respect to the rate and content of the vehicle’s emissions.
3
Without prejudice to the generality of subsection (1), for the purpose of enabling the Secretary of State to determine whether the reduced pollution requirements are satisfied at any time with respect to a vehicle in respect of which a reduced pollution certificate is in force, regulations under this section—
a
may authorise such person as may be prescribed to require the vehicle to be re-examined in accordance with the regulations;
b
may provide for a fee to be paid for such a re-examination;
c
may provide for the refund of such a fee if it is found, on the prescribed re-examination, that the reduced pollution requirements are satisfied with respect to the vehicle.
4
In this section “eligible vehicle” means—
a
a bus, as defined in paragraph 3(2) of Schedule 1;
b
a vehicle to which paragraph 6 of Schedule 1 applies;
c
a haulage vehicle, as defined in paragraph 7(2) of Schedule 1, other than a showman’s vehicle; or
d
a goods vehicle, other than one falling within paragraph 9(2) or 11(2) of Schedule 1.
5
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
Buses
I13
1
In sub-paragraph (1) of paragraph 3 of Schedule 1 to the 1994 Act (annual rates of vehicle excise duty for buses), after “bus" there shall be inserted “
with respect to which the reduced pollution requirements are not satisfied
”
.
2
After that sub-paragraph there shall be inserted the following sub-paragraph—
1A
The annual rate of vehicle excise duty applicable to a bus with respect to which the reduced pollution requirements are satisfied is the general rate specified in paragraph 1(2).
3
In sub-paragraph (6) of that paragraph, for “which falls" there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
b
falls
Special vehicles
I24
In paragraph 4(7) of that Schedule (annual rates of vehicle excise duty for special vehicles), for “which falls" there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
b
falls
Recovery vehicles
I35
In paragraph 5(6) of that Schedule (annual rates of vehicle excise duty for recovery vehicles), for “which falls" there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
b
falls
Vehicles used for exceptional loads
I46
1
In paragraph 6 of that Schedule (annual rates of vehicle excise duty for vehicles used for exceptional loads), in sub-paragraph (2), for “the heavy tractive unit rate" there shall be substituted “
the rate specified in sub-paragraph (2A).
”
2
After that sub-paragraph there shall be inserted the following sub-paragraph—
2A
The rate referred to in sub-paragraph (2) is—
a
in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £5,170; and
b
in the case of a vehicle with respect to which those requirements are satisfied, £4,670.
3
Sub-paragraph (3A) of that paragraph shall cease to have effect.
Haulage vehicles
I57
1
In paragraph 7 of that Schedule (annual rates of vehicle excise duty for haulage vehicles), in sub-paragraph (1)(b), for “the general haulage vehicle rate" there shall be substituted “
the rate specified in sub-paragraph (3A)
”
.
2
In sub-paragraph (3) of that paragraph, for “which falls" there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
b
falls
3
After that sub-paragraph there shall be inserted the following sub-paragraph—
3A
The rate referred to in sub-paragraph (1)(b) is—
a
in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £350; and
b
in the case of a vehicle with respect to which those requirements are satisfied, the general rate specified in paragraph 1(2).
4
Sub-paragraphs (4), (5) and (6) of that paragraph shall cease to have effect.
Rigid goods vehicles
I68
1
In sub-paragraph (1) of paragraph 9 of that Schedule (annual rates of vehicle excise duty for rigid goods vehicles), after “which" there shall be inserted “
is not a vehicle with respect to which the reduced pollution requirements are satisfied and which
”
.
2
In sub-paragraph (3) of that paragraph, for the words from “which has" to the end of the sub-paragraph there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied,
b
has a revenue weight exceeding 44,000 kilograms, and
c
is not an island goods vehicle,
shall be £5,170.
3
In sub-paragraph (4) of that paragraph, for “which falls" there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
b
falls
4
Sub-paragraph (5) of that paragraph shall cease to have effect.
I79
After that paragraph there shall be inserted the following paragraphs—
9A
1
This paragraph applies to a rigid goods vehicle which—
a
is a vehicle with respect to which the reduced pollution requirements are satisfied;
b
is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and
c
has a revenue weight exceeding 3,500 kilograms.
2
Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to—
a
the revenue weight of the vehicle, and
b
the number of axles on the vehicle.
3
The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.
9B
That table is as follows—
Revenue weight of vehicle
Rate
(1)
(2)
(3)
(4)
(5)
Exceeding
Not Exceeding
Two axle vehicle
Three axle vehicle
Four or more axle vehicle
kgs
kgs
£
£
£
3,500
7,500
150
150
150
7,500
12,000
150
150
150
12,000
13,000
150
150
150
13,000
14,000
150
150
150
14,000
15,000
340
150
150
15,000
17,000
820
150
150
17,000
19,000
820
350
150
19,000
21,000
820
520
150
21,000
23,000
820
970
150
23,000
25,000
820
1,730
330
25,000
27,000
820
1,840
970
27,000
29,000
820
1,840
1,820
29,000
31,000
820
1,840
2,860
31,000
44,000
820
1,840
3,900
I810
In paragraph 10 of that Schedule (the trailer supplement), in sub-paragraph (1), for “paragraph 9" there shall be substituted “
paragraphs 9 and 9A
”
.
Tractive units
I911
1
In sub-paragraph (1) of paragraph 11 of that Schedule (annual rates of vehicle excise duty for tractive units), after “which" there shall be inserted “
is not a vehicle with respect to which the reduced pollution requirements are satisfied and which
”
.
2
In sub-paragraph (3) of that paragraph, for the words from “which has" to the end of the sub-paragraph there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied,
b
has a revenue weight exceeding 44,000 kilograms, and
c
is not an island goods vehicle,
shall be £5,170.
3
In sub-paragraph (4) of that paragraph, for “which falls" there shall be substituted
which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
b
falls
4
Sub-paragraph (5) of that paragraph shall cease to have effect.
I1012
After that paragraph there shall be inserted the following paragraphs—
11A
1
This paragraph applies to a tractive unit which—
a
is a vehicle with respect to which the reduced pollution requirements are satisfied;
b
is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 11(2); and
c
has a revenue weight exceeding 3,500 kilograms.
2
Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies shall be determined, in accordance with the table set out in paragraph 11B, by reference to—
a
the revenue weight of the tractive unit,
b
the number of axles on the tractive unit, and
c
the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
3
The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.
11B
That table is as follows—
Revenue weight of tractive unit
Rate for tractive unit with two axles
Rate of tractive unit with three or more axles
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Exceeding
Not exceeding
Any no. of semi-trailer axles
2 or more semi-trailer axles
3 or more semi-trailer axles
Any no. of semi-trailer axles
2 or more semi-trailer axles
3 or more semi-trailer axles
kgs
kgs
£
£
£
£
£
£
3,500
7,500
150
150
150
150
150
150
7,500
12,000
150
150
150
150
150
150
12,000
16,000
150
150
150
150
150
150
16,000
20,000
150
150
150
150
150
150
20,000
23,000
310
150
150
150
150
150
23,000
26,000
690
150
150
150
150
150
26,000
28,000
690
630
150
630
150
150
28,000
31,000
1,240
1,240
590
1,240
160
150
31,000
33,000
2,030
2,030
1,240
2,030
500
150
33,000
34,000
4,670
4,670
1,240
2,030
970
150
34,000
36,000
4,670
4,670
2,340
2,030
1,600
360
36,000
38,000
4,670
4,670
2,710
2,320
2,320
780
38,000
44,000
4,670
4,670
2,710
2,320
2,320
780
Other amendments
I1113
In section 15 of the 1994 Act (vehicles becoming chargeable to duty at higher rate), after subsection (2) there shall be inserted the following subsection—
2A
For the purposes of subsection (1) a vehicle is also used so as to subject it to a higher rate if—
a
the rate of vehicle excise duty paid on a vehicle licence taken out for the vehicle was the rate applicable to a vehicle of the same description with respect to which the reduced pollution requirements are satisfied, and
b
while the licence is in force, the vehicle is used at a time when those requirements are not satisfied with respect to it.
I1214
In section 16 of the 1994 Act (exceptions from charge at higher rate in case of tractive units), at the beginning of subsection (1) there shall be inserted “Subject to subsection (9)" and after subsection (7) there shall be inserted the following subsections—
8
This subsection applies to a tractive unit (“the relevant tractive unit”) in relation to which subsection (2), (4) or (6) applies if—
a
the rate of duty paid on taking out the licence for the relevant tractive unit is the rate applicable to a tractive unit of the appropriate description with respect to which the reduced pollution requirements are satisfied; and
b
while the licence is in force, the relevant tractive unit is used at a time when the reduced pollution requirements are not satisfied with respect to it.
9
Where subsection (8) applies, subsection (1) does not prevent duty becoming payable under section 15 at the rate applicable to a tractive unit of the appropriate description with respect to which the reduced pollution requirements are not satisfied.
10
In this section “the appropriate description” means the description mentioned in paragraph (b) of whichever of subsections (2), (4) and (6) applies in relation to the relevant tractive unit.
15
In section 45 of the 1994 Act (offences relating to false or misleading declarations and information), in subsections (3A) and (3B), after “section 61A" there shall be inserted “
or 61B
”
.
16
1
Paragraph 22 of Schedule 2 to that Act (exemption in relation to vehicle testing) shall be amended as follows.
2
In sub-paragraph (1)—
a
in paragraph (a), for “or a vehicle weight test" there shall be substituted “
, a vehicle weight test or a reduced pollution test
”
; and
b
in paragraph (b), for “a compulsory test or a vehicle weight test" there shall be substituted “
any such test
”
.
3
In sub-paragraph (2), after “vehicle weight test" there shall be inserted “
, a reduced pollution test
”
.
4
In sub-paragraph (2A), after “compulsory test", in each place it occurs, there shall be inserted “
or a reduced pollution test
”
.
5
In sub-paragraph (3), after “compulsory test" there shall be inserted “
, or a reduced pollution test,
”
.
6
After sub-paragraph (6A) there shall be inserted the following sub-paragraph—
6AA
In this paragraph “a reduced pollution test” means any examination of a vehicle for which provision is made by regulations under section 61B of this Act.
7
In sub-paragraph (6B), for “or vehicle weight test" there shall be substituted “
, a vehicle weight test or a reduced pollution test
”
.
8
In sub-paragraphs (8) and (9), the word “or” shall be inserted at the end of paragraphs (a) and (c) and after paragraph (c) there shall be inserted the following paragraph—
d
a certificate issued by virtue of section 61B of this Act.
Commencement
P117
1
Subject to sub-paragraph (2) below, the preceding provisions of this Schedule shall come into force in relation to licences issued on or after such day as the Secretary of State may by order made by statutory instrument appoint; and different days may be appointed under this sub-paragraph for different purposes.
2
Paragraphs 1, 2, 15 and 16 above come into force with the passing of this Act.