Finance Bill - continued        House of Commons

back to previous text
 
 
 

 
 
 
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)
Exceeding
(2)
Not Exceeding
(3)
Two axle vehicle
(4)
Three axle vehicle
(5)
Four or more
axle vehicle
kgskgs
3,5007,500165165165
7,50012,000300300300
12,00013,000470490350
13,00014,000650490350
14,00015,000840490350
15,00017,0001,320490350
17,00019,0001,600850350
19,00021,0001,6001,020350
21,00023,0001,6001,470510
23,00025,0001,6002,230830
25,00027,0001,6002,3401,470
27,00029,0001,6002,3402,320
29,00031,0001,6002,3403,360
31,00044,0001,6002,3404,400

     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)
Exceeding
(2)
Not Exceeding
(3)
Two axle vehicle
(4)
Three axle vehicle
(5)
Four or more
axle vehicle
kgskgs
3,5007,500160160160
7,50012,000160160160
12,00013,000160160160
13,00014,000160160160
14,00015,000160160160
15,00017,000320160160
17,00019,000600160160
19,00021,000600160160
21,00023,000600470160
23,00025,0006001,230160
25,00027,0006001,340470
27,00029,0006001,3401,320
29,00031,0006001,3402,360
31,00044,0006001,3403,400

     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 unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1)
Exceeding
(2)
Not exceeding
(3)
Any no. of semi-trailer axles
(4)
2 or more semi-trailer axles
(5)
3 or more semi-trailer axles
(6)
Any no. of semi-trailer axles
(7)
2 or more semi-trailer axles
(8)
3 or more semi-trailer axles
kgskgs
3,5007,500165165165165165165
7,50012,000300300300300300300
12,00016,000460460460460460460
16,00020,000520460460460460460
20,00023,000810460460460460460
23,00026,0001,190590460590460460
26,00028,0001,1901,1304601,130460460
28,00031,0001,7401,7401,0901,740660460
31,00033,0002,5302,5301,7402,530 1,000460
33,00034,0005,1705,1701,7402,5301,470570
34,00035,0005,1705,1702,3402,5302,100860
35,00036,0006,7506,7502,3402,5302,100860
36,00038,0009,2509,2502,7102,8202,8201,280
38,00041,0009,2509,2503,9503,7504,2502,500
41,00044,0009,2509,2503,9507,2507,2502,950

     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 unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1)
Exceeding
(2)
Not exceeding
(3)
Any no. of semi-trailer axles
(4)
2 or more semi-trailer axles
(5)
3 or more semi-trailer axles
(6)
Any no. of semi-trailer axles
(7)
2 or more semi-trailer axles
(8)
3 or more semi-trailer axles
kgskgs
3,5007,500160160160160160160
7,50012,000160160160160160160
12,00016,000160160160160160160
16,00020,000160160160160160160
20,00023,000160160160160160160
23,00026,000190160160160160160
26,00028,000190160160160160160
28,00031,000740740160740160160
31,00033,0001,5301,5307401,530 160160
33,00034,0004,1704,1707401,530470160
34,00035,0004,1704,1701,3401,5301,100160
35,00036,0005,7505,7501,3401,5301,100160
36,00038,0008,2508,2501,7101,8201,820280
38,00041,0008,2508,2502,9502,7503,2501,500
41,00044,0008,2508,2502,9506,2506,2501,950

     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.".
 
previous section contents continue
 
House of Commons home page Houses of Parliament home page House of Lords home page search page enquiries index

© Parliamentary copyright 2000
Prepared 6 April 2000