Table Substituted in Part II of Schedule 3 to the 1971 Act and the 1972 Act
Description of vehicle
Rate of duty
£
1. Special machines
16.00
2. Haulage vehicles, being show-men's vehicles
90.00
3. Haulage vehicles, not being showmen's vehicles
330.00
4. Recovery vehicles
50.00
Part II
Amendments of Part I of Schedule 4 to the 1971 Act
1. Part I of Schedule 4 to the 1971 Act (annual rates of duty on goods vehicles: general provisions) shall be amended as follows.
2.—(1) Paragraph 1 (vehicles chargeable at the basic rate of duty) shall be amended as follows.
(2) In sub-paragraph (1)(a) for the words "does not exceed 7.5 tonnes" there shall be substituted the words "exceeds 3,500 kilograms but does not exceed 7,500 kilograms".
(3) In sub-paragraph (1)(b) for the words "an unladen weight which exceeds 1,525 kilograms" there shall be substituted the words "a design weight which exceeds 3,500 kilograms".
(4) In sub-paragraph (1)(c) for the words "an unladen weight which exceeds 1,525 kilograms" there shall be substituted the words "a plated gross weight exceeding 3,500 kilograms or, in the case of a vehicle which has no such weight, a design weight exceeding 3,500 kilograms".
3. In paragraph 2 for the words "7.5 tonnes" there shall be substituted the words "7,500 kilograms" and for the words "12 tonnes" there shall be substituted the words "12,000 kilograms".
4. In paragraph 3—
(a) in sub-paragraph (1) for the words "12 tonnes" there shall be substituted the words "12,000 kilograms" and
(b) in sub-paragraph (2)(a) for the words "4 tonnes" there shall be substituted the words "4,000 kilograms".
5. In paragraph 4(1) for the words "12 tonnes" there shall be substituted the words "12,000 kilograms".
6.—(1) Paragraph 5 (special types of vehicle) shall be amended as follows.
(2) In sub-paragraph (1) for the words from "an unladen" to "plated train" there shall be substituted the words
"a plated gross weight or plated train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a plated gross weight nor a plated train weight, a design weight exceeding 3,500 kilograms; and
(a) which, in the case of a vehicle having a plated gross weight or plated train weight, has such a"
.
(3) In sub-paragraph (1)(b) for the words "42 of that Act" there shall be substituted the words "44 of the [1988 c. 52.] Road Traffic Act 1988".
(4) In sub-paragraph (3)—
(a) in paragraph (a), for the words "30 tonnes" there shall be substituted the words "30,000 kilograms" and for the words "30.49 tonnes" there shall be substituted the words "30,490 kilograms" and
(b) in paragraph (b), for the words "37 tonnes" there shall be substituted the words "37,000 kilograms" and for the words "38 tonnes" there shall be substituted the words "38,000 kilograms".
7.—(1) Paragraph 6 (farmers' goods vehicles and showmen's goods vehicles) shall be amended as follows.
(2) In sub-paragraph (1)—
(a) for the word "unladen" there shall be substituted the word "design" and
(b) for the words "1,525" there shall be substituted the words "3,500".
(3) In sub-paragraph (2) for the words "7.5 tonnes", in both places where they occur, there shall be substituted the words "7,500 kilograms" and for the words "12 tonnes", in both places where they occur, there shall be substituted the words "12,000 kilograms".
8. Paragraph 7 shall cease to have effect.
9. In paragraph 15(1) (interpretation) the following definition shall be inserted after the definition of "business"—
""design weight" means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;"
.
Part III
Amendments of Part I of Schedule 4 to the 1972 Act
10. The amendments set out in paragraphs 2 to 9, except 6(2) and (3), above shall also be made in Part I of Schedule 4 to the 1972 Act (corresponding provision for Northern Ireland), but with the following modifications—
(a) for the words "plated gross weight", in each place where they occur, there shall be substituted the words "relevant maximum weight" and
(b) for the words "plated train weight", in each place where they occur, there shall be substituted the words "relevant maximum train weight".
11. In paragraph 5(1) of Part I of Schedule 4 to the 1972 Act (special types of vehicle), for the words "an unladen weight exceeding 1,525" there shall be substituted the words "a relevant maximum weight or a relevant maximum train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a relevant maximum weight nor a relevant maximum train weight, a design weight which exceeds 3,500".
Part IV
Tables Substituted in Part II of Schedule 4 to the 1971 Act and the 1972 Act
Table A
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
General Rates
Plated gross weight of vehicle
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not Exceeding
Two axle vehicle
Three axle vehicle
Four or more axle vehicle
kgs
kgs
£
£
£
12,000
13,000
450.00
470.00
340.00
13,000
14,000
630.00
470.00
340.00
14,000
15,000
810.00
470.00
340.00
15,000
17,000
1,280.00
470.00
340.00
17,000
19,000
—
820.00
340.00
19,000
21,000
—
990.00
340.00
21,000
23,000
—
1,420.00
490.00
23,000
25,000
—
2,160.00
800.00
25,000
27,000
—
—
1,420.00
27,000
29,000
—
—
2,240.00
29,000
30,490
—
—
3,250.00
Table A(1)
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
Rates for Farmers' Goods Vehicles
Plated gross weight of vehicle
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not Exceeding
Two axle vehicle
Three axle vehicle
Four or more axle vehicle
kgs
kgs
£
£
£
12,000
13,000
270.00
280.00
205.00
13,000
14,000
380.00
280.00
205.00
14,000
15,000
490.00
280.00
205.00
15,000
17,000
770.00
280.00
205.00
17,000
19,000
—
490.00
205.00
19,000
21,000
—
595.00
205.00
21,000
23,000
—
850.00
295.00
23,000
25,000
—
1,295.00
480.00
25,000
27,000
—
—
850.00
27,000
29,000
—
—
1,345.00
29,000
30,490
—
—
1,950.00
Table A(2)
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight
Rates for Showmen's Goods Vehicles
Plated gross weight of vehicle
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not Exceeding
Two axle vehicle
Three axle vehicle
Four or more axle vehicle
kgs
kgs
£
£
£
12,000
13,000
115.00
120.00
90.00
13,000
14,000
160.00
120.00
90.00
14,000
15,000
205.00
120.00
90.00
15,000
17,000
320.00
120.00
90.00
17,000
19,000
—
205.00
90.00
19,000
21,000
—
250.00
90.00
21,000
23,000
—
355.00
125.00
23,000
25,000
—
540.00
200.00
25,000
27,000
—
—
355.00
27,000
29,000
—
—
560.00
29,000
30,490
—
—
815.00
Table B
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
General Rates
Plated gross weight of trailer
Duty supplement
Exceeding
Not exceeding
kgs
kgs
£
4,000
8,000
130.00
8,000
10,000
130.00
10,000
12,000
130.00
12,000
14,000
360.00
14,000
—
360.00
Table B(1)
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
Rates for Farmers' Goods Vehicles
Plated gross weight of trailer
Duty supplement
Exceeding
Not exceeding
kgs
kgs
£
4,000
8,000
130.00
8,000
10,000
130.00
10,000
12,000
130.00
12,000
14,000
360.00
14,000
—
360.00
Table B(2)
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
Rates for Showmen's Goods Vehicles
Plated gross weight of trailer
Duty supplement
Exceeding
Not exceeding
kgs
kgs
£
—
—
80.00
Table C
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
General Rates
Plated train weight of tractor unit
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
For a tractor unit to be used with semi-trailers with any number of axles
For a tractor unit to be used only with semi-trailers with not less than two axles
For a tractor unit to be used only with semi-trailers with not less than three axles
kgs
kgs
£
£
£
12,000
14,000
440.00
440.00
440.00
14,000
16,000
440.00
440.00
440.00
16,000
18,000
500.00
440.00
440.00
18,000
20,000
500.00
440.00
440.00
20,000
22,000
780.00
440.00
440.00
22,000
23,000
780.00
440.00
440.00
23,000
25,000
1,150.00
570.00
440.00
25,000
26,000
1,150.00
570.00
440.00
26,000
28,000
1,150.00
1,090.00
440.00
28,000
29,000
1,680.00
1,680.00
1,050.00
29,000
31,000
1,680.00
1,680.00
1,050.00
31,000
33,000
2,450.00
2,450.00
1,680.00
33,000
34,000
2,450.00
2,450.00
1,680.00
34,000
36,000
2,750.00
2,750.00
2,750.00
36,000
38,000
3,100.00
3,100.00
3,100.00
Table C(1)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
Rates for Farmers' Goods Vehicles
Plated train weight of tractor unit
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
For a tractor unit to be used with semi-trailers with any number of axles
For a tractor tractor unit to be used only with semi-trailers with not less than two axles
For a tractor unit to be used only with semi-trailers with not less than three axles
kgs
kgs
£
£
£
12,000
14,000
265.00
265.00
265.00
14,000
16,000
265.00
265.00
265.00
16,000
18,000
300.00
265.00
265.00
18,000
20,000
300.00
265.00
265.00
20,000
22,000
470.00
265.00
265.00
22,000
23,000
470.00
265.00
265.00
23,000
25,000
690.00
340.00
265.00
25,000
26,000
690.00
340.00
265.00
26,000
28,000
690.00
655.00
265.00
28,000
29,000
1,010.00
1,010.00
630.00
29,000
31,000
1,010.00
1,010.00
630.00
31,000
33,000
1,470.00
1,470.00
1,010.00
33,000
34,000
1,470.00
1,470.00
1,010.00
34,000
36,000
1,650.00
1,650.00
1,650.00
36,000
38,000
1,860.00
1,860.00
1,860.00
Table C(2)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having Only 2 Axles
Rates for Showmen's Goods Vehicles
Plated train weight of tractor unit
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
For a tractor unit to be used with semi-trailers with any number of axles
For a tractor unit to be used only with semi-trailers with not less than two axles
For a tractor unit to be used only with semi-trailers with not less than three axles
kgs
kgs
£
£
£
12,000
14,000
110.00
110.00
110.00
14,000
16,000
110.00
110.00
110.00
16,000
18,000
125.00
110.00
110.00
18,000
20,000
125.00
110.00
110.00
20,000
22,000
195.00
110.00
110.00
22,000
23,000
195.00
110.00
110.00
23,000
25,000
290.00
145.00
110.00
25,000
26,000
290.00
145.00
110.00
26,000
28,000
290.00
275.00
110.00
28,000
29,000
420.00
420.00
265.00
29,000
31,000
420.00
420.00
265.00
31,000
33,000
615.00
615.00
420.00
33,000
34,000
615.00
615.00
420.00
34,000
36,000
690.00
690.00
690.00
36,000
38,000
775.00
775.00
775.00
Table D
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
General Rates
Plated train weight of tractor unit
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
For a tractor unit to be used with semi-trailers with any number of axles
For a tractor unit to be used only with semi-trailers with not less than two axles
For a tractor unit to be used only with semi-trailers with not less than three axles
kgs
kgs
£
£
£
12,000
14,000
440.00
440.00
440.00
14,000
16,000
440.00
440.00
440.00
16,000
18,000
440.00
440.00
440.00
18,000
20,000
440.00
440.00
440.00
20,000
22,000
440.00
440.00
440.00
22,000
23,000
440.00
440.00
440.00
23,000
25,000
570.00
440.00
440.00
25,000
26,000
570.00
440.00
440.00
26,000
28,000
1,090.00
440.00
440.00
28,000
29,000
1,680.00
640.00
440.00
29,000
31,000
1,680.00
640.00
440.00
31,000
33,000
2,450.00
970.00
440.00
33,000
34,000
2,450.00
1,420.00
550.00
34,000
36,000
2,450.00
2,030.00
830.00
36,000
38,000
2,730.00
2,730.00
1,240.00
Table D(1)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
Rates for Farmers' Goods Vehicles
Plated train weight of tractor unit
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
For a tractor unit to be used with semi-trailers with any number of axles
For a tractor unit to be used only with semi-trailers with not less than two axles
For a tractor unit to be used only with semi-trailers with not less than three axles
kgs
kgs
£
£
£
12,000
14,000
265.00
265.00
265.00
14,000
16,000
265.00
265.00
265.00
16,000
18,000
265.00
265.00
265.00
18,000
20,000
265.00
265.00
265.00
20,000
22,000
265.00
265.00
265.00
22,000
23,000
265.00
265.00
265.00
23,000
25,000
340.00
265.00
265.00
25,000
26,000
340.00
265.00
265.00
26,000
28,000
655.00
265.00
265.00
28,000
29,000
1,010.00
385.00
265.00
29,000
31,000
1,010.00
385.00
265.00
31,000
33,000
1,470.00
580.00
265.00
33,000
34,000
1,470.00
850.00
330.00
34,000
36,000
1,470.00
1,220.00
500.00
36,000
38,000
1,640.00
1,640.00
745.00
Table D(2)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms Plated Train Weight and Having 3 or More Axles
Rates for Showmen's Goods Vehicles
Plated train weight of tractor unit
Rate of duty
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
For a tractor unit to be used with semi-trailers with any number of axles
For a tractor unit to be used only with semi-trailers with not less than two axles
For a tractor unit to be used only with semi-trailers with not less than three axles
Publishing Rights: Coddan CPM Core Licence (HMSO) number is C02W0007897 issued on 25 November 2005 by HMSO Licensing Division (Core Licence.pdf Licence to reproduce public sector information).
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