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Finance Act 1965

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This is the original version (as it was originally enacted).

Schedule 5Vehicles Excise Duty

Part IRates of Duty substituted for Rates in Part II of Schedule 1 to Act of 1962

Description of VehicleRate of Duty
1. Bicycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres, or which are electrically propelled ............£s.d.
200
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger .........400
3. Bicycles and tricycles not in the foregoing paragraphs800

Part IIRates of Duty substituted for Rates in Part II of Schedule 3 to Act of 1962

Weight unladen of vehicleRate of duty

1.

Description

2.

Exceeding

3.

Not Exceeding

4.

Initial

5.

Additional for each ton or part of a ton in excess of the weight in column 2

£s.d£s.d.
1. Agricultural machines; digging machines; mobile cranes ; works trucks; mowing machines.3150
2. Haulage vehicles, being showmen's vehicles.7 ¼ tons37100
7 ¼ tons8 tons4500
8 tons10 tons52100
10 tons521007100
3. Haulage vehicles, not being showmen's vehicles.2 tons4500
2 tons4 tons7200
4 tons6 tons9900
6 tons7 ¼ tons12600
7 ¼ tons8 tons15300
8 tons153002700

Part IIIRates of Duty substituted for Rates in Part II of Schedule 4 to Act of 1962

Tables showing annual rates of duty on goods vehiclesTable AGeneral Rates of Duty

Weight unladen of vehicleRate of duty
1.2.3.4.5.
Description of vehicleExceedingNot ExceedingInitialAdditional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2
£s.d.£s.d.
1. Farmers' goods vehicles12 cwt.1500
12 cwt.16 cwt.16100
16 cwt.1 ton1700
1 ton1 ¼ tons180010
1 ¼ tons2 ½ tons1800100
2 ½ tons4 ¼ tons23001100
4 ¼ tons3300150
2. Showmen's goods vehicles.

12 cwt.

16 cwt.

1 ton

3 tons

4 tons

7 tons

8 tons

12 cwt.

16 cwt.

1 ton

3 tons

4 tons

7 tons

8 tons

15

16

18

18

30

37

55

62

0

10

0

0

0

0

0

0

0

0

0

0

0

0

0

0

1

1

1

1

1

10

15

10

15

10

0

0

0

0

0

3. Electrically propelled goods vehicles (other than farmers' goods vehicles or showmen's goods vehicles); tower wagons.

12 cwt.

16 cwt.

1 ton

2 tons

3 tons

4 tons

6 tons

8 tons

12 cwt.

16 cwt.

1 ton

2 tons

3 tons

4 tons

6 tons

8 tons

18

19

21

21

28

36

43

59

73

0

15

10

10

10

10

10

10

10

0

0

0

0

0

0

0

0

0

1

2

1

2

1

2

15

0

15

0

15

0

0

0

0

0

0

0

4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule.

12 cwt.

16 cwt.

1 ton

3 tons

4 tons

12 cwt.

16 cwt.

1 ton

3 tons

4 tons

18

22

27

27

63

90

0

10

0

0

0

0

0

0

0

0

0

0

4

6

9

10

15

0

0

0

0

Table B

Rates of Duty on Goods Vehicles used for Drawing Trailers

Weight unladen of vehicle

1.

Description of vehicle

2.

Not Exceeding

3.

Exceeding

4.

Rate of duty

£s.d.
1. Showmen's goods vehicles......1500
2. Electrically propelled goods vehicles (other than farmers' goods vehicles and showmen's goods vehicles); tower wagons.

1 ½ tons

1 ½ tons

12

18

0

0

0

0

3. Other goods vehicles.........1 ½ tons1200
1 ½ tons2 ½ tons1800
2 ½ tons4 tons2700
4 tons3600

Part IVRates of Duty substituted for Rates in Part II of Schedule 5 to Act of 1962

Description of vehicleRate of duty
£s.d.

1. Electrically propelled vehicles; vehicles not exceeding

seven horse-power, if registered under the Roads Act

1920 for the first time before 1st January 1947

12100
2. Vehicles not included above............17100

Part VAmendments of Act of 1962

1In Part I of Schedule 1 to the Vehicles (Excise) Act 1962, in paragraph 3, in the definition of " bicycle ", the word " and " shall be omitted and at the end there shall be added the words

and a bicycle to which a side-car is attached.

2In Part I of Schedule 3 to the said Act of 1962, after paragraph 4, there shall be inserted the following paragraph—

4AIn this Schedule " works truck " means a goods vehicle (within the meaning of Schedule 4 to this Act) designed for use in private premises and used on public roads only for carrying goods between such premises and a vehicle on a road in the immediate vicinity, or in passing from one part of any such premises to another or to other private premises in the immediate vicinity, or in connection with road works while at or in the immediate vicinity of the site of such works.

3In Part I of Schedule 4 to the said Act of 1962, in paragraph 2(c), after the words " mobile crane " there shall be inserted the words

or works truck,

and at the end of paragraph 7(1) there shall be inserted the words

' works truck' has the same meaning as in Schedule 3 to this Act.

Part VITransitory Rates for certain Vehicles

In Part II of this Schedule, for paragraph 2 there shall be substituted the following paragraph—

2. Haulage vehicles, being showmen's vehicles.7 ¼ tons4500_
7 ¼ tons8 tons5400
8 tons10 tons6300
10 tons6300900
In Part III of this Schedule, in Table A, for paragraphs 1, 2 and 3 there shall be substituted the following paragraphs—
1. Farmers' goods vehicles12 cwt.1800_
12 cwt.16 cwt.1950
16 cwt.1 ton2050
1 ton1 ¼ tons21100
1 ¼ tons2 tons21100150
2 tons3 ½ tons23150150
3 ½ tons3150150
2. Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons.12 cwt.1800
12 cwt.16 cwt.19150
16 cwt.1 ton21100
1 ton2 tons211001150
2 tons3 tons28100200
3 tons4 tons361001150
4 tons6 tons43100200
6 tons8 tons591001150
8 tons73100200

In Part III of this Schedule, in Table B, for paragraphs 1, 2 and 3 there shall be substituted the following paragraphs—

1. Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons.1800
2. Other goods vehicles.........2 ½ tons1800
2 ½ tons4 tons2700
4 tons3600

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