SCHEDULE 1
Article 2
MODIFICATIONS OF SCHEDULE 4 TO THE 1971 ACT
1. Schedule 4 to the Vehicles (Excise) Act 1971 (annual rates of vehicles excise duty on goods vehicles) is modified as follows.
2. For paragraphs 2 to 4 of Part I (and the heading immediately preceding paragraph 2) substitute-
"Rigid goods vehicles exceeding 7,500 kilograms plated gross weight
2.-(1) The annual rate of duty applicable to a rigid goods vehicle which has a plated gross weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to-
(a) the plated gross weight of the vehicle; and(b) the number of axles on the vehicle.Plated gross weight of vehicle |
Rate |
|||
Exceeding |
Not exceeding |
Two axle vehicle |
Three axle vehicle |
Four or more axle vehicle |
|
kgs 7,500 12,000 13,000 14,000 15,000 17,000 19,000 21,000 23,000 25,000 27,000 29,000 31,000 |
kgs 12,000 13,000 14,000 15,000 17,000 19,000 21,000 23,000 25,000 27,000 29,000 31,000 32,000 |
£ 290 450 630 810 1,280 — — — — — — — — |
£ 290 470 470 470 470 820 990 1,420 2,160 2,260 — — — |
£ 290 340 340 340 340 340 340 490 800 1,420 2,240 3,250 4,250 |
(2) This paragraph is subject to paragraph 1(1)(c) above and paragraphs 5 and 6 below.
3.-(1) The annual rate of duty applicable, in accordance with paragraph 2 above, to a rigid goods vehicle which has a plated gross weight exceeding 12,000 kilograms and which is used for drawing a trailer which-
(a) has a plated gross weight exceeding 4,000 kilograms; and(b) when so drawn, is used for the conveyance of goods or burden,shall be increased by the amount of the supplement ("the trailer supplement") which is appropriate to the trailer being drawn.
(2) The amount appropriate to a trailer-
(a) if its plated gross weight does not exceed 12,000 kilograms, is £130, and(b) if its plated gross weight exceeds 12,000 kilograms, is £360.(3) This paragraph is subject to paragraph 6 below.
Tractor units exceeding 7,500 kilograms plated train weight
4.-(1) The annual rate of duty applicable to a tractor unit which has a plated train weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to-
(a) the plated train weight of the tractor unit;(b) the number of axles on the tractor unit; and(c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.Plated train weight of tractor unit |
Rate for tractor unit with fewer than three axles |
Rate for tractor unit with three or more axles |
|||||
Exceeding |
Not |
exceeding Semi- trailers with any no. of axles |
Only 2 or more axled semi- trailers |
Only 3 or more axled semi- trailers |
Semi- trailers with any no. of axles |
Only 2 or more axled semi- trailers |
Only 3 or more axled semi- trailers |
|
kgs 7,500 12,000 16,000 20,000 23,000 26,000 28,000 31,000 33,000 34,000 36,000 |
kgs 12,000 16,000 20,000 23,000 26,000 28,000 31,000 33,000 34,000 36,000 38,000 |
£ 290 440 500 780 1,150 1,150 1,680 2,450 5,000 5,000 5,000 |
£ 290 440 440 440 570 1,090 1,680 2,450 5,000 5,000 5,000 |
£ 290 440 440 440 440 440 1,050 1,680 1,680 2,750 3,100 |
£ 290 440 440 440 570 1,090 1,680 2,450 2,450 2,450 2,730 |
£ 290 440 440 440 440 440 640 970 1,420 2,030 2,730 |
£ 290 440 440 440 440 440 440 440 550 830 1,240 |
(2) This paragraph is subject to paragraphs 5 and 6 below."
3. In paragraph 5 of Part I-
(a) in sub-paragraph (2), for the words from "determined" to the end substitute "determined-(a) where the vehicle is a rigid goods vehicle, in accordance with paragraph 2 above but on the assumption that the vehicle has a plated gross weight exceeding 31,000 kilograms but not exceeding 32,000 kilograms; and(b) where the vehicle is a tractor unit, in accordance with paragraph 4 above but on the assumption that the tractor unit has a plated train weight exceeding 37,000 kilograms but not exceeding 38,000 kilograms.", and(b) omit sub-paragraph (3).4. For paragraph 6 of Part I substitute-
"6.-(1) The annual rate of duty applicable to a farmer's goods vehicle or a showman's goods vehicle-
(a) which has a plated gross weight or plated train weight not exceeding 3,500 kilograms; or(b) which has no such weight but has a design weight not...