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Finance Act 1981

Status:

This is the original version (as it was originally enacted).

Schedule 3Provisions 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 ......7-00
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 passenger............1400
3. Bicycles and tricycles not in the foregoing paragraphs28-00

II Provisions Substituted for Part II of Schedule 2

Description of vehicleRate of duty
Hackney carriages......35.00 with an additional 70p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

III Provisions Substituted for Part II of Schedule 3

1.

Description of vehicle

Weight unladen of vehicleRate of duty

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

1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen's tractors.

£

12-00

£
2. Haulage vehicles, being showmen's vehicles.7 1/4 tons11600
7 1/4 tons8 tons139 00
8 tons10 tons163-00
10 tons163-0025-00
3. Haulage vehicles, not being showmen's vehicles.2 tons138 00
2 tons4 tons248-00
4 tons6 tons359-00
6 tons7 1/4 tons469-00
7 1/4 tons8 tons573-00
8 tons10 tons573-0097-00
10 tons766-00110-00

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 vehicle

2.

Exceeding

3.

Not exceeding

4.

Initial

5.

Additional for each i ton or part of a i ton in

excess

of the weight in column 2

1. Farmer™s goods vehicles££
12 cwt.41-00
12 cwt.16 cwt.44-00
16 cwt.1 ton48-00
1 ton3 tons48-006
3 tons5 tons95 004
5 tons7 tons130-003
7 tons9 tons156-002
9 tons185 005
2. Showmen's goods vehicles ...12 cwt.41-00
12 cwt.16 cwt.44-00
16 cwt.1 ton48-00
1 ton3 tons48-006
3 tons5 tons95-004
5 tons6 tons130 003
6 tons9 tons140 006
9 tons222-008
3. Tower wagons ......12 cwt.55 00
12 cwt.16 cwt.6100
16 cwt.1 ton69-00
1 ton4 tons69-007
4 tons6 tons153-008
6 tons9 tons217-007
9 tons315-0012
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule.16 cwt.70 00
16 cwt.1 ton76 00
1 ton4 tons76-0020
4 tons9 tons305 0035
9 tons10 tons1,081-0038
10 tons1,230-0045

Table B Rates of Duty on Goods Vehicles Used for Drawing Trailers

1.

Description of vehicle

Weight unladen of vehicle4. Rate of duty

2.

Exceeding

3.

Not exceeding

1. Showmen's goods vehicles.........

£

41-00

2. Other goods vehicles .........1 1/2 tons41-00
l 1/2 tons3 tons55 00
3 tons4 tons92 00
4 tons6 tons124-00
6 tons9 tons154 00
9 tons168-00

V Provisions Substituted for Part II of Schedule 5

Description of vehicleRate of duty
1. Vehicles not exceeding seven horse power, if registered under the Roads Act 1920 for the first time before 1st January 1947 ........................

£

50 00

2. Vehicles not included above...............70 00

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