SCHEDULES
SCHEDULE 1 Annual rates of duty
Part VII Haulage vehicles
7
1
The annual rate of vehicle excise duty applicable to a haulage vehicle is—
F1a
if it is a showman’s vehicle, the same as the basic goods vehicle rate;
b
in any other case, F2the rate specified in sub-paragraph (3A).
2
In sub-paragraph (1) “haulage vehicle” means a vehicle (other than a vehicle to which Part IV, F3... V or VI applies) which is constructed and used on public roads solely for haulage and not for the purpose of carrying or having superimposed on it any load except such as is necessary for its propulsion or equipment.
F43
In sub-paragraph (1) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle F5which—
F8a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms
F73A
The rate referred to in sub-paragraph (1)(b) is £350.
F64
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F65
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F66
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .