Finance Bill - continued        House of Lords

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SCHEDULE 5
 
  RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES
     1. Part VIII of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: goods vehicles) is amended as follows.
 
     2. 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) substitute-
 
 
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
 
165
 
165
 
165
 
7,500
 
12,000
 
300
 
300
 
300
 
12,000
 
13,000
 
470
 
490
 
350
 
13,000
 
14,000
 
650
 
490
 
350
 
14,000
 
15,000
 
840
 
490
 
350
 
15,000
 
17,000
 
1,320
 
490
 
350
 
17,000
 
19,000
 
1,600
 
850
 
350
 
19,000
 
21,000
 
1,600
 
1,020
 
350
 
21,000
 
23,000
 
1,600
 
1,470
 
510
 
23,000
 
25,000
 
1,600
 
2,230
 
830
 
25,000
 
27,000
 
1,600
 
2,340
 
1,470
 
27,000
 
29,000
 
1,600
 
2,340
 
2,320
 
29,000
 
31,000
 
1,600
 
2,340
 
3,360
 
31,000
 
44,000
 
1,600
 
2,340
 
4,400
     3. 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) substitute-
 
 
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
 
160
 
160
 
160
 
7,500
 
12,000
 
160
 
160
 
160
 
12,000
 
13,000
 
160
 
160
 
160
 
13,000
 
14,000
 
160
 
160
 
160
 
14,000
 
15,000
 
160
 
160
 
160
 
15,000
 
17,000
 
320
 
160
 
160
 
17,000
 
19,000
 
600
 
160
 
160
 
19,000
 
21,000
 
600
 
160
 
160
 
21,000
 
23,000
 
600
 
470
 
160
 
23,000
 
25,000
 
600
 
1,230
 
160
 
25,000
 
27,000
 
600
 
1,340
 
470
 
27,000
 
29,000
 
600
 
1,340
 
1,320
 
29,000
 
31,000
 
600
 
1,340
 
2,360
 
31,000
 
44,000
 
600
 
1,340
 
3,400
     4. 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) substitute-
 
 
Revenue weight of tractive unit 
 
Rate for tractive unit with two axles 
 
 
Rate for 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
 
165
 
165
 
165
 
165
 
165
 
165
 
7,500
 
12,000
 
300
 
300
 
300
 
300
 
300
 
300
 
12,000
 
16,000
 
460
 
460
 
460
 
460
 
460
 
460
 
16,000
 
20,000
 
520
 
460
 
460
 
460
 
460
 
460
 
20,000
 
23,000
 
810
 
460
 
460
 
460
 
460
 
460
 
23,000
 
26,000
 
1,190
 
590
 
460
 
590
 
460
 
460
 
26,000
 
28,000
 
1,190
 
1,130
 
460
 
1,130
 
460
 
460
 
28,000
 
31,000
 
1,740
 
1,740
 
1,090
 
1,740
 
660
 
460
 
31,000
 
33,000
 
2,530
 
2,530
 
1,740
 
2,530
 
1,000
 
460
 
33,000
 
34,000
 
5,170
 
5,170
 
1,740
 
2,530
 
1,470
 
570
 
34,000
 
35,000
 
5,170
 
5,170
 
2,340
 
2,530
 
2,100
 
860
 
35,000
 
36,000
 
6,750
 
6,750
 
2,340
 
2,530
 
2,100
 
860
 
36,000
 
38,000
 
9,250
 
9,250
 
2,710
 
2,820
 
2,820
 
1,280
 
38,000
 
41,000
 
9,250
 
9,250
 
3,950
 
3,750
 
4,250
 
2,500
 
41,000
 
44,000
 
9,250
 
9,250
 
3,950
 
7,250
 
7,250
 
2,950
     5. 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) substitute-
 
 
Revenue weight of tractive unit 
 
Rate for tractive unit with two axles 
 
 
Rate for 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
 
160
 
160
 
160
 
160
 
160
 
160
 
7,500
 
12,000
 
160
 
160
 
160
 
160
 
160
 
160
 
12,000
 
16,000
 
160
 
160
 
160
 
160
 
160
 
160
 
16,000
 
20,000
 
160
 
160
 
160
 
160
 
160
 
160
 
20,000
 
23,000
 
160
 
160
 
160
 
160
 
160
 
160
 
23,000
 
26,000
 
190
 
160
 
160
 
160
 
160
 
160
 
26,000
 
28,000
 
190
 
160
 
160
 
160
 
160
 
160
 
28,000
 
31,000
 
740
 
740
 
160
 
740
 
160
 
160
 
31,000
 
33,000
 
1,530
 
1,530
 
740
 
1,530
 
160
 
160
 
33,000
 
34,000
 
4,170
 
4,170
 
740
 
1,530
 
470
 
160
 
34,000
 
35,000
 
4,170
 
4,170
 
1,340
 
1,530
 
1,100
 
160
 
35,000
 
36,000
 
5,750
 
5,750
 
1,340
 
1,530
 
1,100
 
160
 
36,000
 
38,000
 
8,250
 
8,250
 
1,710
 
1,820
 
1,820
 
280
 
38,000
 
41,000
 
8,250
 
8,250
 
2,950
 
2,750
 
3,250
 
1,500
 
41,000
 
44,000
 
8,250
 
8,250
 
2,950
 
6,250
 
6,250
 
1,950
     6. - (1) In the following provisions-
 
 
    (a) in paragraph 11(1), after "Subject to sub-paragraphs (2) and (3)", and
 
    (b) in paragraph 11A(2), after "Subject to sub-paragraph (3)",
       insert "and paragraph 11C".
 
      (2) After paragraph 11B insert-
 
 
    "11C. - (1) This paragraph applies to a tractive unit that-
 
 
    (a) has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,
 
    (b) has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,
 
    (c) is of a type that could lawfully be used on a public road immediately before 21st March 2000, and
 
    (d) complies with the requirements in force immediately before that date for use on a public road.
      (2) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is-
 
 
    (a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280;
 
    (b) in the case of a vehicle with respect to which those requirements are satisfied, £280.."
 
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Prepared 24 July 2000