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Finance Act 1981

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Section 7.

SCHEDULE 3Provisions Substituted in Vehicles (Excise) Act 1971

IPROVISIONS 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 centimetres7.00
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 passenger1400
3. Bicycles and tricycles not in the foregoing paragraphs28.00

IIPROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 2

Description of vehicleRate of duty
Hackney carriages35.00 with an additional 70p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

IIIPROVISIONS SUBSTITUTED FOR PART II OF SCHEDULE 3

Weight unladen of vehicleRate of duty
1.2.3.4.5.
Description of vehicleExceedingNot exceedingInitialAdditional 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 ¼ tons116.00
7 ¼ 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 ¼ tons469.00
7 ¼ tons8 tons573.00
8 tons10 tons573.0097.00
10 tons766.00110.00

IVPROVISIONS 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
1.2.3.4.5.
Description of vehicleExceedingNot exceedingInitialAdditional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2
££
1. Farmer's goods vehicles12 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 wagons12 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
Weight unladen of vehicleRate of duty
1.2.3.4.
Description of vehicleExceedingNot exceedingRate of duty
£
1. Showmen's goods vehicles41.00
2. Other goods vehicles1 ½ tons41.00
1 ½ tons3 tons55.00
3 tons4 tons92.00
4 tons6 tons124.00
6 tons9 tons154.00
9 tons168.00

VPROVISIONS 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 194750.00
2. Vehicles not included above70.00

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