Finance Act 1968

Section 8.

SCHEDULE 7 Vehicles Excise Duty

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

Description of vehicle	Rate of duty
	£	s.	d.
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres; electrically propelled bicycles; electrically propelled tricycles which do not exceed 165 pounds in weight unladen	2	10	0
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) 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	5	0	0
3. Bicycles and tricycles not in the foregoing paragraphs	10	0	0

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

	Weight unladen of vehicle		Rate of Duty
1.	2.	3.	4.			5.
Description of vehicle	Exceeding	Not Exceeding	Initial			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.	—	—	5	0	0	—
2. Haulage vehicles, being showmen's vehicles.	—	7 ¼ tons	47	0	0	—
	7 ¼ tons	8 tons	56	5	0	—
	8 tons	10 tons	65	10	0	—
	10 tons	—	65	10	0	9	10	0
3. Haulage vehicles, not being showmen's vehicles.	—	2 tons	60	0	0	—
	2 tons	4 tons	108	0	0	—
	4 tons	6 tons	148	10	0	—
	6 tons	7 ¼ tons	189	0	0	—
	7 ¼ tons	8 tons	229	10	0	—
	8 tons	—	229	10	0	40	10	0

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

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
			£	s.	d.	£	s.	d.
1. Farmers' goods vehicles.	—	12 cwt.	17	10	0	—
	12 cwt.	16 cwt.	19	5	0	—
	16 cwt.	1 ton	21	0	0	—
	1 ton	1 ¼ tons	22	15	0	—
	1 ¼ tons	2 ½ tons	22	15	0	2	0	0
	2 ½ tons	4 ¼ tons	32	15	0	2	10	0
	4 ¼ tons	5 ¾ tons	50	5	0	1	0	0
	5 ¾ tons	8 ½ tons	56	5	0	1	5	0
	8 ½ tons	—	70	0	0	1	0	0
2. Showmen's goods vehicles.	—	12 cwt.	17	10	0	—
	12 cwt.	16 cwt.	19	5	0	—
	16 cwt.	1 ton	21	0	0	—
	1 ton	3 tons	21	0	0	2	0	0
	3 tons	4 tons	37	0	0	2	5	0
	4 tons	5 tons	46	0	0	2	0	0
	5 tons	6 tons	54	0	0	1	15	0
	6 tons	—	61	0	0	2	0	0
3. Electrically propelled goods vehicles (other than farmers' goods vehicles or showmen's goods vehicles); tower wagons.	—	12 cwt.	24	0	0	—
	12 cwt.	16 cwt.	26	5	0	—
	16 cwt.	1 ton	29	10	0	—
	1 ton	6 tons	29	10	0	3	0	0
	6 tons	7 tons	89	10	0	2	10	0
	7 tons	8 ¼ tons	99	10	0	2	15	0
	8 ¼ tons	—	113	5	0	3	0	0
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule.	—	12 cwt.	24	0	0	—
	12 cwt.	16 cwt.	30	0	0	—
	16 cwt.	1 ton	36	10	0	—
	1 ton	1 ½ tons	36	10	0	6	10	0
	1 ½ tons	2 tons	49	10	0	6	15	0
	2 tons	3 tons	63	0	0	7	10	0
	3 tons	4 tons	93	0	0	10	10	0
	4 tons	—	135	0	0	13	10	0

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
			£	s.	d.
1. Showmen's goods vehicles	—	—	17	10	0
2. Electrically propelled goods vehicles (other than farmers' goods vehicles and showmen's goods vehicles); tower wagons.	—	1 ½ tons	14	0	0
	1 ½ tons	3 tons	24	0	0
	3 tons	—	27	0	0
3. Other goods vehicles	—	1 ½ tons	14	0	0
	1 ½ tons	2 ½ tons	24	0	0
	2 ½ tons	4 tons	40	0	0
	4 tons	—	54	0	0

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

Description of vehicle	Rate 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	18	0	0
2. Vehicles not included above	25	0	0