Finance Bill - continued        House of Lords

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  S C H E D U L E S
 
 

 
 
 
SCHEDULE 1
 
  RATES OF VEHICLE EXCISE DUTY FOR GOODS VEHICLES ETC
     1. Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty) shall be amended as follows.
 
     2. - (1) In sub-paragraph (2A)(b) of paragraph 6 (vehicles which are used for exceptional loads and satisfy the reduced pollution requirements), for "£4,670" there shall be substituted "£4,170".
 
      (2) In sub-paragraph (3) of that paragraph (weight by reference to which vehicles classified as vehicles used for exceptional loads), for "38,000 kilograms" there shall be substituted "41,000 kilograms".
 
     3. For the Table in paragraph 9(1) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted-
 
Revenue weight of vehicleRate
(1) Exceeding(2) Not Exceeding(3) Two axle vehicle(4) Three axle vehicle(5) Four or more axle vehicle
kgskgs
3,5007,500160160160
7,50012,000300300300
12,00013,000470490350
13,00014,000650490350
14,00015,000840490350
15,00017,0001,320490350
17,00019,0001,600850350
19,00021,0001,6001,020350
21,00023,0001,6001,470510
23,00025,0001,6002,320830
25,00027,0001,6002,3401,470
27,00029,0001,6002,3402,320
29,00031,0001,6002,3403,360
31,00044,0001,6002,3404,400
 
     4. In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for "£4,670" there shall be substituted "£4,170".
 
     5. For the Table in paragraph 9B (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted-
 
Revenue weight of vehicleRate
(1) Exceeding(2) Not Exceeding(3) Two axle vehicle(4) Three axle vehicle(5) Four or more axle vehicle
kgskgs
3,5007,500155155155
7,50012,000155155155
12,00013,000155155155
13,00014,000155155155
14,00015,000155155155
15,00017,000320155155
17,00019,000600155155
19,00021,000600155155
21,00023,000600470155
23,00025,0006001,230155
25,00027,0006001,340470
27,00029,0006001,3401,320
29,00031,0006001,3402,360
31,00044,0006001,3403,400
 
     6. For the Table in paragraph 11(1) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted-
 
Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1) Exceeding(2) Not exceeding(3) Any no. of semi-trailer axles(4) 2 or more semi-trailer axles(5) 3 or more semi-trailer axles(6) Any no. of semi-trailer axles(7) 2 or more semi-trailer axles(8) 3 or more semi-trailer axles
kgskgs
3,5007,500160160160160160160
7,50012,000300300300300300300
12,00016,000460460460460460460
16,00020,000520460460460460460
20,00023,000810460460460460460
23,00026,0001,190590460590460460
26,00028,0001,1901,1304601,130460460
28,00031,0001,7401,7401,0901,740660460
31,00033,0002,5302,5301,7402,5301,000460
33,00034,0005,1705,1701,7402,5301,470570
34,00035,0005,1705,1702,8402,5302,100860
35,00036,0006,7506,7502,8402,5302,100860
36,00038,0009,2509,2503,2102,8202,8201,280
38,00041,0009,2509,2505,7504,2504,2502,500
41,00044,0009,2509,2505,7507,2507,2501,280
 
     7. In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for "£4,670" there shall be substituted "£4,170".
 
     8. For the Table in paragraph 11B (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted-
 
Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1) Exceeding(2) Not exceeding(3) Any no. of semi-trailer axles(4) 2 or more semi-trailer axles(5) 3 or more semi-trailer axles(6) Any no. of semi-trailer axles(7) 2 or more semi-trailer axles(8) 3 or more semi-trailer axles
kgskgs
3,5007,500155155155155155155
7,50012,000155155155155155155
12,00016,000155155155155155155
16,00020,000155155155155155155
20,00023,000155155155155155155
23,00026,000190155155155155155
26,00028,000190155155155155155
28,00031,000740740155740155155
31,00033,0001,5301,5307401,530155155
33,00034,0004,1704,1707401,530470155
34,00035,0004,1704,1701,8401,5301,100155
35,00036,0005,7505,7501,8401,5301,100155
36,00038,0008,2508,2502,2101,8201,820280
38,00041,0008,2508,2504,7503,2503,2501,500
41,00044,0008,2508,2504,7506,2506,250280
 
     9. - (1) Subject to the following provisions of this paragraph, the preceding provisions of this Schedule apply in relation to licences taken out after 9th March 1999.
 
      (2) Sub-paragraph (3) below applies where-
 
 
    (a) a pre-commencement licence was taken out for a goods vehicle at a rate applicable to a vehicle with a revenue weight falling within a specified range of weights; and
 
    (b) the revenue weight of the vehicle at any time on or after 17th April 1999 (though still within the specified range of weights mentioned in paragraph (a) above) is or has been one which, for the purposes of taking out a licence for that vehicle after 9th March 1999, would fall in a range of weights attracting a rate of duty higher than that attracted by the vehicle's licensed weight.
      (3) For the purposes of section 15 of the Vehicle Excise and Registration Act 1994 (vehicles becoming chargeable at a higher rate) any use of the vehicle on a public road at a time on or after 17th April 1999 when its revenue weight is or was within sub-paragraph (2)(b) above shall be treated as a use of the vehicle so as to subject it to a rate of duty higher than that at which the pre-commencement licence was taken out.
 
      (4) Sub-paragraph (5) below applies where-
 
 
    (a) a pre-commencement licence was taken out for a goods vehicle at a rate applicable to a vehicle with a revenue weight falling within a specified range of weights;
 
    (b) the revenue weight of the vehicle is or has been increased at a time after 9th March 1999; and
 
    (c) the revenue weight of the vehicle immediately after the increase (though still within the specified range of weights mentioned in paragraph (a) above) is or was one which, for the purposes of taking out a licence for that vehicle after 9th March 1999, would fall in a range of weights attracting a rate of duty higher than that attracted by the vehicle's licensed weight.
      (5) For the purposes of section 15 of the Vehicle Excise and Registration Act 1994 (vehicles becoming chargeable at a higher rate) any use of the vehicle on a public road after the increase in its revenue weight shall be treated (if it would not otherwise be so treated by virtue of sub-paragraph (3) above) as a use of the vehicle so as to subject it to a rate of duty higher than that at which the pre-commencement licence was taken out.
 
      (6) In this paragraph-
 
 
    "licensed weight", in relation to a vehicle, means the revenue weight of the vehicle at the time when the pre-commencement licence for that vehicle was taken out; and
 
    "pre-commencement licence" means a licence taken out on or before 9th March 1999 and in force after that date.
 
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Prepared 8 July 1999