Finance (No. 2) Act 1945

Section 4.

SECOND SCHEDULE Rates of Excise Duty on certain Mechanically Propelled Vehicles.

PART I Paragraph to be substituted for paragraph 3 of the Second Schedule to the Finance Act, 1920.

Description of vehicles.	Rate of duty.
For the purposes of this paragraph— (1) The number of persons mentioned does not include the driver of the vehicle; (2) The seating capacity of a vehicle shall be determined in accordance with regulations made under section twelve of the Roads Act, 1920; (3) The expression " hackney carriage" means a mechanically propelled vehicle standing or plying for hire, and includes any mechanically propelled vehicle let for hire by a person whose trade it is to sell mechanically propelled vehicles or to let mechanically propelled vehicles for hire provided that the vehicle is not let for a period amounting to three months or more.
(a) Hackney carriages being tramcars	15s.
(b) Other hackney carriages— Seating capacity of vehicle. 1 2 3 4 Exceeding. Not exceeding. Initial. Additional for each person in excess of the number in column 1. — 4 persons £10 — 4 persons 8 persons £12 — 8 persons 26 persons £12 £2 26 persons 32 persons £48 £1 12S. 32 persons — £57 12S. £1 4S.

PART II Rates of Duty on Goods Vehicles chargeable under sub-paragraphs (a), (b) and (c) of paragraph 5 of the Second Schedule to the Finance Act, 1920.

Weight unladen of vehicle.		Rate.
1	2	3	4
Exceeding.	Not exceeding.	Initial.	Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 1.
Rates chargeable under sub-paragraph (a) of paragraph 5 (Farmers Vehicles).
—	12 cwt.	£10	—
12 cwt.	1 ton	£11	—
1 ton	2 ½ tons	£11	10S.
2 ½ tons	3 tons	£14	£1
3 tons	—	£16	10S.
Rates chargeable under sub-paragraph (6) of paragraph 5 (Showmen's Special Vehicles)
—	12 cwt.	£10	—
12 cwt.	1 ton	£12	—
1 ton	—	£12	£1
Rates chargeable under sub-paragraph (c) (i) of paragraph 5 (Other Goods Vehicles electrically propelled).
—	12 cwt.	£10	—
12 cwt.	1 ton	£15	—
1 ton	2 tons	£15.	£1 5 S.
2 tons	3 tons	£20.	£2 10S.
3 tons	6 tons	£30	£1 5 S.
6 tons	—	£45	£2 10S.
Rates chargeable under sub-paragraph (c) (ii) of paragraph 5 (Other Goods Vehicles propelled by steam or using gas as fuel).
—	12 cwt.	£10	—
12 cwt.	1 ton	£15	—
1 ton	3 tons	£15	£2 10S.
3 tons	4 tons	£35	£3 15 S.
4 tons	6 tons	£50	£5
6 tons	—	£90	£3 15 S.
Rates chargeable under sub-paragraph (c) (iii) of paragraph 5 (Other Goods Vehicles to which the foregoing Rates do not apply).
—	12 cwt.	£10	—
12 cwt.	1 ton	£15	—
1 ton	3 tons	£15	£2 10S.
3 tons	4 tons	£35	£3 15 S.
4 tons	—	£50	£5

PART III Rates of Duty on Goods Vehicles being Local Authorities' Watering Vehicles.

Weight unladen of vehicle.		Rate.
1	2	3	4
Exceeding.	Not exceeding.	Initial.	Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 1.
Rates on Vehicles Electrically Propelled.
—	1 ¼ tons	£6	—
1 ¼ tons	2 tons	£6	£2 6s. 8d.
2 tons	3 tons	£13	15S.
3 tons	4 tons	£16	16S.
4 tons	5 tons	£19 4S.	12S.
5 tons	—	£24	—
		With an additional duty, in any case, if used for drawing a trailer, of £6.
Rates on Vehicles not Electrically Propelled.
—	12 cwt.	£10	—
12 cwt.	1 ton	£15	—
1 ton	2 tons	£15	£2 10S.
2 tons	2 ½ tons	£25	£1 10S.
2 ½ tons	3 tons	£28	£2
3 tons	4 tons	£32	£1 12S.
4 tons	5 tons	£38 8S.	£1 4S.
5 tons	—	£48	—
		With an additional duty, in any case if used for drawing a trailer, of £6.