SCHEDULES
SCHEDULE 1Annual rates of duty
Part VIIIGoods vehicles
Farmers' goods vehicles and showmen’s goods vehicles
12
1
The annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—
a
which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) not exceeding 3,500 kilograms, or
b
which has no such weight but has a design weight not exceeding 3,500 kilograms,
is £85.
2
The annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—
a
which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 3,500 kilograms but not exceeding 7,500 kilograms, or
b
which has no such weight but has a design weight exceeding 3,500 kilograms,
is £100.
3
Subject to sub-paragraph (6), the annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 7,500 kilograms shall be determined in accordance with paragraphs 9 to 11 but on the assumptions specified in sub-paragraph (4).
4
The assumptions referred to in sub-paragraph (3) are—
a
that the rates of duty specified in the tables in paragraphs 9 and 11 are—
i
in the case of a farmer’s goods vehicle, sixty per cent., and
ii
in the case of a showman’s goods vehicle, twenty-five per cent.,
of the rates specified in the tables (but subject to sub-paragraph (5)), and
b
that the amount of the trailer supplement under paragraph 10 in the case of a showman’s goods vehicle is £80.
5
Where a rate arrived at in accordance with sub-paragraph (4) would be an amount which is not a multiple of £5, the rate—
a
where it would on division by five produce a remainder of £2.50 or more, is rounded up to the nearest amount which is such a multiple, and
b
otherwise, is rounded down to the nearest amount which is such a multiple.
6
The annual rate of vehicle excise duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100.