Finance (No. 3) Bill

Session 2010 - 11
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Other Bills before Parliament

Finance (No. 3) Bill

Finance (No. 3) Bill
Part 1 — Charges, rates, allowances etc
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CO2 emissions figure
Rate

(1)
(2)
(3)
(4)

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

         165
         175
         180
          190

5

         175
         185
         200
          210

         185
         200
         235
          245

         200
         225
         250
          260

         225
         255
         435
          445

         255
           —
         450
          460”;

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(b)
in the sentence immediately following the tables, for paragraphs (a)
and (b) substitute—
“(a)
in column (3), in the last two rows, “250” were
substituted for “435” and “450”, and
(b)
in column (4), in the last two rows, “260” were
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substituted for “445” and “460”.”
(4)
In paragraph 1J (VED rates for light goods vehicles)—
(a)
in paragraph (a), for “£200” substitute “£210”, and
(b)
in paragraph (b), for “£125” substitute “£130”.
(5)
In paragraph 2(1) (VED rates for motorcycles)—
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(a)
in paragraph (a), for “£15” substitute “£16”,
(b)
in paragraph (b), for “£33” substitute “£35”,
(c)
in paragraph (c), for “£50” substitute “£53”, and
(d)
in paragraph (d), for “£70” substitute “£74”.
(6)
The amendments made by this section have effect in relation to licences taken
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out on or after 1 April 2011.
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VED rates for certain goods vehicles without road-friendly suspension
(1)
Part 8 of Schedule 1 to VERA 1994 (rates for goods vehicles) is amended as
follows.
(2)
In—
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(a)
paragraph 9(1) (rigid vehicles exceeding 3,500 kilograms revenue
weight in case of which pollution requirements are not satisfied), and
(b)
paragraph 9A(2) (rigid vehicles exceeding that weight in case of which
pollution requirements are satisfied),

after “(3)” insert “and paragraph 11D”.
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(3)
In—
(a)
paragraph 11(1) (tractive units exceeding 3,500 kilograms revenue
weight in case of which pollution requirements are not satisfied), and

Finance (No. 3) Bill
Part 1 — Charges, rates, allowances etc
16

(b)
paragraph 11A(2) (tractive units exceeding that weight in case of which
pollution requirements are satisfied),

for “paragraph 11C” substitute “paragraphs 11C and 11D”.
(4)
In paragraph 11C(2) (tractive units between 41,000 and 44,000 kilograms
revenue weight, with 3 or more axles and used for conveyance of semi-trailers
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with 3 or more axles and usable on public road in accordance with law
immediately before 21 March 2000), for “The” substitute “Subject to paragraph
11D, the”.
(5)
After paragraph 11C insert—
“Certain vehicles without road-friendly suspension
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11D   (1)
This paragraph applies to goods vehicles which do not have road-
friendly suspension.
      (2)
A goods vehicle does not have road-friendly suspension if any
driving axle of the vehicle has neither—
(a)
an air suspension (that is, a suspension system in which at
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least 75 per cent of the spring effect is caused by an air
spring), nor
(b)
a suspension which is regarded as being equivalent to an air
suspension for the purposes under Annex II of Council
Directive 96/53/EC.
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      (3)
The annual rate of vehicle excise duty applicable to a rigid goods
vehicle to which this paragraph applies and which has—
(a)
a revenue weight of 15,000 kilograms, and
(b)
two axles,

is £238.
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      (4)
The annual rate of vehicle excise duty applicable to a rigid goods
vehicle to which this paragraph applies and which—
(a)
is a vehicle with respect to which the reduced pollution
requirements are satisfied,
(b)
has a revenue weight of 21,000 kilograms, and
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(c)
has three axles,

is £193.
      (5)
The annual rate of vehicle excise duty applicable to a rigid goods
vehicle to which this paragraph applies and which—
(a)
is a vehicle with respect to which the reduced pollution
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requirements are satisfied,
(b)
has a revenue weight of not less than 23,000 kilograms but
less than 26,000 kilograms, and
(c)
has three axles,

is £299.
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      (6)
The annual rate of vehicle excise duty applicable to a rigid goods
vehicle to which this paragraph applies and which—
(a)
is a vehicle with respect to which the reduced pollution
requirements are satisfied,
(b)
has a revenue weight of 27,000 kilograms, and
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(c)
has four or more axles,

Finance (No. 3) Bill
Part 1 — Charges, rates, allowances etc
17


is £314.
      (7)
The annual rate of vehicle excise duty applicable to a tractive unit to
which this paragraph applies and which has two axles and either—
(a)
has a revenue weight of 25,000 kilograms, or
(b)
is a vehicle with respect to which the reduced pollution
5
requirements are satisfied and has a revenue weight
exceeding 25,000 kilograms but less than 28,000 kilograms,

is £266.
      (8)
The annual rate of vehicle excise duty applicable to a tractive unit to
which this paragraph applies and which—
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(a)
has a revenue weight of 28,000 kilograms,
(b)
has two axles, and
(c)
is to draw semi-trailers with two or more axles,

is £177.
      (9)
The annual rate of vehicle excise duty applicable to a tractive unit to
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which this paragraph applies and which—
(a)
is a vehicle with respect to which the reduced pollution
requirements are satisfied,
(b)
has a revenue weight of 31,000 kilograms,
(c)
has two axles, and
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(d)
is to draw semi-trailers with two or more axles,

is £403.
     (10)
The annual rate of vehicle excise duty applicable to a tractive unit to
which this paragraph applies and which—
(a)
is a vehicle with respect to which the reduced pollution
25
requirements are satisfied,
(b)
has a revenue weight of 36,000 kilograms,
(c)
has three axles, and
(d)
is to draw semi-trailers with two or more axles,

is £394.
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     (11)
The annual rate of vehicle excise duty applicable to a vehicle to
which paragraph 11C and this paragraph apply and which—
(a)
is a vehicle with respect to which the reduced pollution
requirements are satisfied, and
(b)
has a revenue weight less than 44,000 kilograms,
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is £464.
     (12)
This paragraph does not apply to a vehicle for which the annual rate
of duty is determined under paragraph 9(2) or 11(2).”
(6)
The amendments made by this section have effect in relation to licences taken
out on or after 1 April 2011.
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Environmental taxes
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Rates of climate change levy
(1)
In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1)

Finance (No. 3) Bill
Part 2 — Income tax, corporation tax and capital gains tax
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substitute—
“Table

Taxable commodity supplied
Rate at which levy payable if supply is

not a reduced-rate supply

Electricity
£0.00509 per kilowatt hour

5

Gas supplied by a gas utility or
£0.00177 per kilowatt hour

any gas supplied in a gaseous

state that is of a kind supplied

by a gas utility

Any petroleum gas, or other
£0.01137 per kilogram

10

gaseous hydrocarbon, supplied

in a liquid state

Any other taxable commodity
£0.01387 per kilogram”.

(2)
The amendment made by this section has effect in relation to supplies treated
as taking place on or after 1 April 2012.
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Rate of aggregates levy
(1)
Section 16 of FA 2010 (increase in rate of aggregates levy from 1 April 2011) is
repealed.
(2)
Accordingly, the amendment made by section 20 of FA 2008 (increase in rate
of aggregates levy from 1 April 2009) continues to have effect in relation to
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aggregate subjected to commercial exploitation on or after 1 April 2011.
(3)
This section is treated as having come into force on 31 March 2011.
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Standard rate of landfill tax
(1)
In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£56”
substitute “£64”.
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(2)
The amendments made by this section have effect in relation to disposals made
(or treated as made) on or after 1 April 2012.
Part 2
Income tax, corporation tax and capital gains tax
Anti-avoidance provisions
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Employment income provided through third parties
Schedule 2 contains provision about steps which are taken in pursuance of, or
which have some other connection with, arrangements concerned with the
provision of rewards or recognition or loans in connection with current, former
or prospective employments.
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