Schedules
F1SCHEDULE 3
I Provisions Substituted for Part II of Schedule 1
Description of vehicle | Rate of duty |
|---|---|
£ | |
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres ... ... | 8.00 |
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 ... ... ... ... | 16.00 |
3. Bicycles and tricycles not in the foregoing paragraphs ... | 32.00 |
II Provisions Substituted for Part II of Schedule 2
Description of vehicle | Rate of duty |
|---|---|
£ | |
Hackney carriages ... ... | 40.00 |
with an additional 80p 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 vehicle | Rate of duty | |||
|---|---|---|---|---|
1. Description of vehicle | 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. | 13.50 | |||
2. Haulage vehicles, being showmen’s vehicles. | 7¼ tons | 130.00 | ||
7¼ tons | 8 tons | 156.00 | ||
8 tons | 10 tons | 183.00 | ||
10 tons | 183.00 | 28.00 | ||
3. Haulage vehicles, not being showmen’s vehicles. | 2 tons | 155.00 | ||
2 tons | 4 tons | 278.00 | ||
4 tons | 6 tons | 402.00 | ||
6 tons | 7¼ tons | 525.00 | ||
7¼ tons | 8 tons | 642.00 | ||
8 tons | 10 tons | 642.00 | 109.00 | |
10 tons | 860.00 | 123.00 | ||
IV Provisions Substituted for Part II of Schedule 4Tables Showing Annual Rates of Duty on Goods Vehicles
Table A General Rates of Duty
Weight unladen of vehicle | Rate of duty | |||
|---|---|---|---|---|
1. Description of vehicle | 2. Exceeding | 3. Not exceeding | 4. Initial | 5. Additional for each¼ ton or part of a¼ ton in excess of the weight in column 2 |
£ | £ | |||
1. Farmers’ goods vehicles ... | 12 cwt. | 46 | ||
12 cwt. | 16 cwt. | 50 | ||
16 cwt. | 1 ton | 54 | ||
1 ton | 3 tons | 53 | 7 | |
3 tons | 4 tons | 106 | 5 | |
4 tons | 7 tons | 126 | 4 | |
7 tons | 9 tons | 176 | 2 | |
9 tons | 233 | 6 | ||
2. Showmen’s goods vehicles ... | 12 cwt. | 46 | ||
12 cwt. | 16 cwt. | 50 | ||
16 cwt. | 1 ton | 54 | ||
1 ton | 3 tons | 53 | 7 | |
3 tons | 4 tons | 106 | 5 | |
4 tons | 6 tons | 126 | 4 | |
6 tons | 9 tons | 156 | 7 | |
9 tons | 278 | 10 | ||
3. Tower wagons ... ... | 12 cwt. | 62 | ||
12 cwt. | 16 cwt. | 69 | ||
16 cwt. | 1 ton | 78 | ||
1 ton | 4 tons | 77 | 8 | |
4 tons | 6 tons | 171 | 9 | |
6 tons | 9 tons | 242 | 8 | |
9 tons | 394 | 15 | ||
4. Goods vehicles not included in any of the foregoing provisions of this Part of this Schedule. | 1 ton | 80 | ||
1 ton | 1¼ tons | 90 | ||
1¼ tons | 1½ tons | 100 | ||
1½ tons | 3 tons | 130 | 22 | |
3 tons | 4 tons | 264 | 23 | |
4 tons | 9 tons | 340 | 40 | |
9 tons | 10 tons | 1,351 | 48 | |
10 tons | 1,537 | 57 | ||
Table B Rates of Duty on Goods Vehicles Used for Drawing Trailers
V Provisions Substituted for Part II of Schedule 5
Description of vehicle | Rate of duty |
|---|---|
£ | |
1. Vehicles not exceeding seven horse-power, if registered under the Roads Act 1920 for the first time before 1st January 1947 ... ... ... ... | 57.00 |
2. Vehicles not included above ... ... ... ... ... | 80.00 |
Sch. 3 repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), SCh. 5 Pt. I (with s. 57(4))