Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993

JurisdictionUK Non-devolved
CitationSI 1993/2452

1993No. 2452

ROAD TRAFFIC

The Vehicles Excise Duty (Simplification of Goods

Vehicles Rates) Order 1993

11thOctober1993

18thOctober1993

8thNovember1993

The Secretary of State for Transport in exercise of the powers conferred by section 21 of the Finance Act 1993( a) and of all other enabling powers hereby makes the following Order:-

1. This Order may be cited as the Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 and comes into force on 8th November 1993.

2. Schedule 1 to this Order modifies Schedule 4 to the Vehicles (Excise) Act 1971( b).

3. The enactments specified in Schedule 2 to this Order are repealed in consequence of Schedule 1.

Signed by authority of the

Secretary of State for Transport

Robert Key

Parliamentary Under Secretary of State,

11th October 1993

Department of Transport

(a) 1993 c.34.

(b) 1971 c.10.

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...

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