SCHEDULES

SCHEDULE 1 Rates of duty where pollution reduced

Section 16.

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for the Secretary of State to be entitled to require the return to him of such a certificate that has been revoked;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.