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S C H E D U L E S |
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SCHEDULE 1
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RATES OF DUTY WHERE POLLUTION REDUCED |
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Meaning of "the 1994 Act" |
| | 1. In this Schedule "the 1994 Act" means the Vehicle Excise and Registration Act 1994.
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Certificates as to reduced pollution |
| | 2. The following section shall be inserted after section 61A of the 1994 Act-
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| "Certificates as to reduced pollution. |
61B. - (1) The Secretary of State may by regulations make provision-
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(a) for the making of an application to the Secretary of State for the issue in respect of an eligible vehicle of a reduced pollution certificate; |
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(b) for the manner in which any determination of whether to issue such a certificate on such an application is to be made; |
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(c) for the examination of an eligible vehicle, for the purposes of the determination mentioned in paragraph (b), by such persons, and in such manner, as may be prescribed; |
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(d) for a fee to be paid for such an examination; |
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(e) for a reduced pollution certificate to be issued in respect of an eligible vehicle if, and only if, it is found, on a prescribed examination, that the reduced pollution requirements are satisfied with respect to it; |
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(f) for the form and content of such a certificate; |
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(g) for such a certificate to be valid for such period as the Secretary of State may determine; |
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(h) for the revocation, cancellation or surrender of such a certificate before the end of any such period; |
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(i) for the Secretary of State to be entitled to require the return to him of such a certificate that has been revoked; |
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(j) for the fact that such a certificate is, or is not, in force in respect of a vehicle to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed; |
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(k) for the Secretary of State to be entitled, in prescribed cases, to require the production of such a certificate before making a determination for the purposes of section 7(5); and |
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(l) for appeals against any determination not to issue such a certificate. |
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(2) For the purposes of this Act, the reduced pollution requirements are satisfied with respect to a vehicle at any time if, as a result of adaptations of the prescribed description having been made to the vehicle after the prescribed date, the prescribed requirements are satisfied at that time with respect to the rate and content of the vehicle's emissions.
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(3) Without prejudice to the generality of subsection (1), for the purpose of enabling the Secretary of State to determine whether the reduced pollution requirements are satisfied at any time with respect to a vehicle in respect of which a reduced pollution certificate is in force, regulations under this section-
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(a) may authorise such person as may be prescribed to require the vehicle to be re-examined in accordance with the regulations; |
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(b) may provide for a fee to be paid for such a re-examination; |
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(c) may provide for the refund of such a fee if it is found, on the prescribed re-examination, that the reduced pollution requirements are satisfied with respect to the vehicle. |
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(4) In this section "eligible vehicle" means-
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(a) a bus, as defined in paragraph 3(2) of Schedule 1; |
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(b) a vehicle to which paragraph 6 of Schedule 1 applies; |
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(c) a haulage vehicle, as defined in paragraph 7(2) of Schedule 1, other than a showman's vehicle; or |
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(d) a goods vehicle, other than one falling within paragraph 9(2) or 11(2) of Schedule 1. |
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(5) In this section "prescribed" means prescribed by regulations made by the Secretary of State."
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Buses |
| | 3. - (1) In sub-paragraph (1) of paragraph 3 of Schedule 1 to the 1994 Act (annual rates of vehicle excise duty for buses), after "bus" there shall be inserted "with respect to which the reduced pollution requirements are not satisfied".
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(2) After that sub-paragraph there shall be inserted the following sub-paragraph-
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"(1A) The annual rate of vehicle excise duty applicable to a bus with respect to which the reduced pollution requirements are satisfied is the general rate specified in paragraph 1(2)."
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(3) In sub-paragraph (6) of that paragraph, for "which falls" there shall be substituted "which-
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(a) is not a vehicle with respect to which the reduced pollution requirements are satisfied; and |
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Special vehicles |
| | 4. In paragraph 4(7) of that Schedule (annual rates of vehicle excise duty for special vehicles), for "which falls" there shall be substituted"which-
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(a) is not a vehicle with respect to which the reduced pollution requirements are satisfied; and |
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Recovery vehicles |
| | 5. In paragraph 5(6) of that Schedule (annual rates of vehicle excise duty for recovery vehicles), for "which falls" there shall be substituted "which-
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(a) is not a vehicle with respect to which the reduced pollution requirements are satisfied; and |
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Vehicles used for exceptional loads |
| | 6. - (1) In paragraph 6 of that Schedule (annual rates of vehicle excise duty for vehicles used for exceptional loads), in sub-paragraph (2), for "the heavy tractive unit rate" there shall be substituted "the rate specified in sub-paragraph (2A)."
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(2) After that sub-paragraph there shall be inserted the following sub-paragraph-
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"(2A) The rate referred to in sub-paragraph (2) is-
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(a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £5,170; and |
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(b) in the case of a vehicle with respect to which those requirements are satisfied, £4,670." |
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(3) Sub-paragraph (3A) of that paragraph shall cease to have effect.
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Haulage vehicles |
| | 7. - (1) In paragraph 7 of that Schedule (annual rates of vehicle excise duty for haulage vehicles), in sub-paragraph (1)(b), for "the general haulage vehicle rate" there shall be substituted "the rate specified in sub-paragraph (3A)".
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(2) In sub-paragraph (3) of that paragraph, for "which falls" there shall be substituted "which-
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(a) is not a vehicle with respect to which the reduced pollution requirements are satisfied; and |
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(3) After that sub-paragraph there shall be inserted the following sub-paragraph-
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"(3A) The rate referred to in sub-paragraph (1)(b) is-
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(a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £350; and |
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(b) in the case of a vehicle with respect to which those requirements are satisfied, the general rate specified in paragraph 1(2)." |
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(4) Sub-paragraphs (4), (5) and (6) of that paragraph shall cease to have effect.
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Rigid goods vehicles |
| | 8. - (1) In sub-paragraph (1) of paragraph 9 of that Schedule (annual rates of vehicle excise duty for rigid goods vehicles), after "which" there shall be inserted "is not a vehicle with respect to which the reduced pollution requirements are satisfied and which".
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(2) In sub-paragraph (3) of that paragraph, for the words from "which has" to the end of the sub-paragraph there shall be substituted "which-
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(a) is not a vehicle with respect to which the reduced pollution requirements are satisfied, |
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(b) has a revenue weight exceeding 44,000 kilograms, and |
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(c) is not an island goods vehicle, |
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shall be £5,170."
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(3) In sub-paragraph (4) of that paragraph, for "which falls" there shall be substituted "which-
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(a) is not a vehicle with respect to which the reduced pollution requirements are satisfied; and |
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(4) Sub-paragraph (5) of that paragraph shall cease to have effect.
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| | 9. After that paragraph there shall be inserted the following paragraphs-
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| "9A. - (1) This paragraph applies to a rigid goods vehicle which-
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(a) is a vehicle with respect to which the reduced pollution requirements are satisfied; |
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(b) is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and |
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(c) has a revenue weight exceeding 3,500 kilograms. |
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(2) Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to-
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(a) the revenue weight of the vehicle, and |
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(b) the number of axles on the vehicle. |
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(3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.
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9B. That table is as follows-
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| Revenue weight of vehicle |
| Rate |
(1) Exceeding |
(2) Not Exceeding |
(3) Two axle vehicle |
(4) Three axle vehicle |
(5) Four or more axle vehicle |
kgs |
kgs |
£ |
£ |
£ |
3,500 |
7,500 |
150 |
150 |
150 |
7,500 |
12,000 |
150 |
150 |
150 |
12,000 |
13,000 |
150 |
150 |
150 |
13,000 |
14,000 |
150 |
150 |
150 |
14,000 |
15,000 |
340 |
150 |
150 |
15,000 |
17,000 |
820 |
150 |
150 |
17,000 |
19,000 |
820 |
350 |
150 |
19,000 |
21,000 |
820 |
520 |
150 |
21,000 |
23,000 |
820 |
970 |
150 |
23,000 |
25,000 |
820 |
1,730 |
330 |
25,000 |
27,000 |
820 |
1,840 |
970 |
27,000 |
29,000 |
820 |
1,840 |
1,820 |
29,000 |
31,000 |
820 |
1,840 |
2,860 |
31,000 |
44,000 |
820 |
1,840 |
3,900" |
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| | 10. In paragraph 10 of that Schedule (the trailer supplement), in sub-paragraph (1), for "paragraph 9" there shall be substituted "paragraphs 9 and 9A".
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