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Finance Act 1977

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This is the original version (as it was originally enacted).

Schedule 4Provisions substituted in Vehicles (Excise) Act 1971

I Provisions substituted for Part II of Schedule 1

Description of vehicleRate of duty
£
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 unladen5.00
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 passenger10.00
3. Bicycles and tricycles not in the foregoing paragraphs20.00

II Provisions substituted for Part II of Schedule 2

Description of vehicleRate of duty
£
Hackney carriages25.00 with an additional 50p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

III Provisions substituted for Part II of Schedule 3

Weight unladen of vehicleRate of duty
1. Description of vehicle2. Exceeding3. Not exceeding4. Initial5. Additional for each ton or part of a ton in excess of the weight in column 2
££
1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen's tractors.8.50
2. Haulage vehicles, being showmen's vehicles.7 ¼ tons84 00
7 ¼ tons8 tons101.00_
8 tons10 tons118.00_
10 tons118.0018.00
3. Haulage vehicles, not being showmen's vehicles.2 tons100.00
2 tons4 tons180.00_
4 tons6 tons260.00_
6 tons7 ¼ ons340.00_
7 ¼ tons8 tons415.00_
8 tons10 tons415.0070.00
10 tons555.0080.00

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 vehicleRate of duty
1. Description of vehicle2. Exceeding3. Not exceeding4. Initial5. Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2
1. Farmers'goods vehicles££
12 cwt30 00
12cwt16 cwt32.00
16 cwt1 ton35.00
1 ton3 tons35.004.00
3 tons6 tons67.003.00
6 tons10 tons103.002.00
10 tons135.004.00
2. Showmen's goods vehicles12 cwt30 00
12 cwt16 cwt32.00
16 cwt1 ton35.00
1 ton3 tons35.004.00
3 tons6 tons67.003.00
6 tons10 tons103.004.00
10 tons167.006.00
3. Electrically propelled goods vehicles (other than farmers' goods vehicles or showmen's goods vehicles); tower wagons.12 cwt40.00
12 cwt16 cwt44.00
16 cwt1 ton50.00
1 ton4 tons50.005.00
4 tons6 tons110.006.00
6 tons10 tons158.005.00
10 tons238.008.00
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule.16 cwt50.00
16 cwt1 ton56.00
1 ton4 tons56.0014.00
4 tons10 tons224.0025.00
10 tons824.0030 00

Table B Rates of Duty on Goods Vehicles used for drawing Trailers

Weight unladen of vehicle
1. Description of vehicle2. Exceeding3. Not exceeding4. Rate of duty
£
1. Showmen's goods vehicles ...30.00
2. Other goods vehicles1 ½ tons30.00
1 ½ tons3 tons40.00
3 tons4 tons67.00
4 tons6 tons90.00
6 tons112.00

V Provisions substituted for Part II of Schedule 5

Description of vehicleRate of duty
£
1. Electrically propelled vehicles; vehicles not exceeding seven horse-power, if registered under the Roads Act 1920 for the first time before 1st January 194736.00
2. Vehicles not included above50.00

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