Finance Act 1977

IV Provisions substituted for Part II of Schedule 4

Tables showing Annual Rates of Duty on Goods Vehicles

Table A

General Rates of Duty

	Weight unladen of vehicle		Rate of duty
1.	2.	3.	4.	5.
Description of vehicle	Exceeding	Not exceeding	Initial	Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2
			£	£
1. Farmers' goods vehicles	—	12 cwt	30.00	—
	12cwt	16 cwt	32.00	—
	16 cwt	1 ton	35.00	—
	1 ton	3 tons	35.00	4.00
	3 tons	6 tons	67.00	3.00
	6 tons	10 tons	103.00	2.00
	10 tons	—	135.00	4.00
2. Showmen's goods vehicles	—	12 cwt	30 00	—
	12 cwt	16 cwt	32.00	—
	16 cwt	1 ton	35.00	—
	1 ton	3 tons	35.00	4.00
	3 tons	6 tons	67.00	3.00
	6 tons	10 tons	103.00	4.00
	10 tons	—	167.00	6.00
3. Electrically propelled goods vehicles (other than farmers' goods vehicles or showmen's goods vehicles); tower wagons.	—	12 cwt	40.00	—
	12 cwt	16 cwt	44.00	—
	16 cwt	1 ton	50.00	—
	1 ton	4 tons	50.00	5.00
	4 tons	6 tons	110.00	6.00
	6 tons	10 tons	158.00	5.00
	10 tons	—	238.00	8.00
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule.	—	16 cwt	50.00	—
	16 cwt	1 ton	56.00	—
	1 ton	4 tons	56.00	14.00
	4 tons	10 tons	224.00	25.00
	10 tons	—	824.00	30 00

Table B

Rates of Duty on Goods Vehicles used for drawing Trailers

	Weight unladen of vehicle
1.	2.	3.	4.
Description of vehicle	Exceeding	Not exceeding	Rate of duty
			£
1. Showmen's goods vehicles	—	—	30.00
2. Other goods vehicles	—	1 ½ tons	30.00
	1 ½ tons	3 tons	40.00
	3 tons	4 tons	67.00
	4 tons	6 tons	90.00
	6 tons	—	112.00