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7. Special machines (vehicles excise duty and hydrocarbon oil)
Resolved,
That the Vehicles (Excise) Act 1971 ("the 1971 Act") and the Vehicles (Excise) Act (Northern Ireland) 1972 ("the 1972 Act") shall have effect, in relation to licences taken out after 14th March 1989, with the amendments set out in paragraphs (1) to (3) below ; and the Hydrocarbon Oil Duties Act 1979 ("the 1979 Act") shall have effect, as from 15th March 1989, with the amendment set out in paragraph (4) below.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968. (1) In Part I of Schedule 3 to the 1971 Act and the 1972 Act (annual rates of duty on tractors etc.)--
(a) after paragraph 1 there shall be inserted--
"1A. In this Schedule "special machine" means--
(a) a tractor ;
(b) an agricultural engine ;
(c) a digging machine ;
(d) a mobile crane ;
(e) a works truck ; or
(f) a mowing machine." ;
(b) for paragraph 2 there shall be substituted--
"2. In this Schedule "tractor" means a vehicle which is either-- (
(a) an agricultural tractor, or
(b) a tractor (other than an agricultural tractor) that is-- (
(i) designed and constructed primarily for use otherwise than on roads, and
(ii) incapable by reason of its construction of exceeding a speed of twenty -five miles per hour on the level under its own power." ; (
(c) in paragraph 3(b), for the words "neither carries nor hauls any load than" there shall be substituted the words "does not carry any load except" ;
(d) in paragraph 4(b), for the words "neither carries nor hauls any load than" there shall be substituted the words "does not carry any load except" ;
(e) paragraph 5A shall be omitted ; and
(f) in paragraph 6, for the words from "(other than" to "8 below)" there shall be substituted the words "(other than a special machine, a recovery vehicle or a vehicle to which Schedule 4A to this Act applies)".
(2) In Part II of Schedule 3 to the 1971 Act and the 1972 Act, in column 1, for paragraph 1 there shall be substituted
"1. Special machines."
(3) In Part I of Schedule 4 to the 1971 Act and the 1972 Act (annual rates of duty on goods vehicles)
(a) in paragraph 11, for paragraphs (b) and (c) there shall be substituted
"(b
(a special machine within the meaning of Schedule 3 to this Act ;)
(c
(a recovery vehicle within the meaning of that Schedule ; or";) (b
(paragraphs 12 and 13 shall be omitted ; and)
(c
(in paragraph 15(1), the definitions of "agricultural machine", "fisherman's tractor", "mobile crane", "recovery vehicle" and "works truck" shall be omitted.) (4) In paragraph 2 of Schedule 1 to the 1979 Act (vehicles which are not road vehicles within the meaning of that Act), for sub-paragraph (b) there shall be substituted "(b
a special machine within the meaning of Schedule 3 to that Act ;".-- [Mr. Lawson.]
8. Value added tax (buildings and land : zero-rating and exemption etc.)
Resolved,
That--
(1) For Group 8 of Schedule 5 to the Value Added Tax Act 1983 there shall be substituted--
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"GROUP 8--CONSTRUCTION OF DWELLINGS, ETC.Item No.
1. The grant by a person constructing a building--
((a) designed as a dwelling or number of dwellings ; or (
(b) intended for use solely for a relevant residential purpose or a relevant charitable purpose,
of a major interest in, or in any part of, the building or its site.
2. The supply in the course of the construction of--
(a) a building designed as a dwelling or number of dwellings or intended for use solely for a relevant residential purpose or a relevant charitable purpose ; or
(b) any civil engineering work necessary for the development of a permanent park for residential caravans,
of any services other than the services of an architect, surveyor or any person acting as consultant or in a supervisory capacity. 3. The supply to a person of--
(a) materials ; or
(b) builder's hardware, sanitary ware or other articles of a kind ordinarily installed by builders as fixtures,
by a supplier who also makes to the same person supplies within item 2 of this Group or Group 8A below of services which include the use of the materials or the installation of the articles.
Notes :
(1) "Grant" includes assignment.
(2) "Dwelling" includes a garage constructed at the same time as a dwelling for occupation together with it.
(3) Use for a relevant residential purpose means use as (
(a) a home or other institution providing residential accommodation for children ;
(b) a home or other institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder ;
(c) a hospice ;
(d) residential accommodation for students or school pupils ; (
(e) residential accommodation for members of any of the armed forces ;
(f) a monastery, nunnery or similar establishment ; or
(g) an institution which is the sole or main residence of at least 90 per cent. of its residents,
except use as a hospital, a prison or similar institution or an hotel, inn or similar establishment.
(4) Use for a relevant charitable purpose means use by a charity otherwise than in the course or furtherance of a business. (5) Where part of a building is designed as a dwelling or number of dwellings or intended for use solely for a relevant residential purpose or a relevant charitable purpose (and part is not)-- (
(a) a grant or other supply relating only to the part so designed or intended for such use (or its site) shall be treated as relating to a building so designed or intended for such use ;
(b) a grant or other supply relating only to the part neither so designed nor intended for such use (or its site) shall not be so treated ; and
(c) in the case of any other grant or other supply relating to, or to any part of, the building (or its site), an apportionment shall be made to determine the extent to which it is to be so treated. (6) Where all or part of a building is intended for use solely for a relevant residential purpose or a relevant charitable purpose-- (
(a) a supply relating to the building (or any part of it) shall not be taken for the purposes of item 2
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or 3 as relating to a building intended for such use unless it is made to a person who intends to use the building (or part) for such a purpose ; and(b
a grant or other supply relating to the building (or any part of it) shall not be taken as relating to a building intended for such use unless before it is made the person to whom it is made has given to the person making it a certificate in such form as may be specified in a notice published by the Commissioners stating that the grant or other supply (or a specified part of it) so relates. ((7) The grant of an interest in, or in part of, a building designed as a dwelling or number of dwellings is not within item 1 if--
(a
the interest granted is such that the grantee will not be entitled to reside in the building, or part, throughout the year ; or ()
(b
residence there throughout the year will be prevented by the terms of a covenant, statutory planning consent or similar permission. ((8) Where the major interest referred to in item 1 is a tenancy or lease--
(a
if a premium is payable, the grant falls within that item only to the extent that it is made for consideration in the form of the premium ; and
(b
if a premium is not payable, the grant falls within that item only to the extent that it is made for consideration in the form of the first payment of rent due under the tenancy or lease.
( (9) Where the benefit of the consideration for the grant of a major interest as described in item 1 accrues to the person constructing the building but that person is not the person making the grant, he shall for the purposes of that item be treated as the person making the grant.
(10) The reference in item 2 to the construction of a building or work does not include a reference to--
(a
the conversion, reconstuction, alteration or enlargement of an existing building or work ; or
(b
any extension or annexation to an existing building which provides for internal access to the existing building or of which the separate use, letting or disposal is prevented by the terms of any convenant, statutory planning consent or similar permission ;
and the reference in item 1 to a person constructing a building shall be construed accordingly.
(11) A caravan is not a residential caravan if residence in it throughout the year is prevented by the terms of a covenant, statutory planning consent or similar permission.
(12) Item 2 does not include the supply of services described in paragraph 1(1) or 5(3) of Schedule 2 to this Act.
(13) The goods referred to in item 3 do not include--
(a
finished of prefabricated furniture, other than furniture designed to be fitted in kitchens ;
(b
materials for the construction of fitted furniture, other than kitchen furniture ;
(c
domestic electrical or gas appliances, other than those designed to provide space heating or water heating or both ; or
(d
carpets or carpeting material.
(14) Section 16(3) of this Act does not apply to goods forming part of a description of supply in this Group."
(2) In item 1 of Group 8A of that Schedule, for the word "granting" there shall be substituted the word "grant".
(3) In Note (1) to that Group, for the words "a building which" there shall be substituted the words "a building which is designed to remain as or become a dwelling or number of dwellings or is intended for use solely for a relevant residential purpose or a relevant charitable purpose after the reconstruction or alteration and which, in either case,".
(4) After that Note there shall be inserted--
"(1A) Notes (1) to (8) above apply in relation to this Group as they apply in relation to that Group."
(5) After Note (6) to that Group there shall beinserted--
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