8In Schedule 1 to the 1994 Act the following shall be substituted for Part III (hackney carriages)—
3(1)The annual rate of vehicle excise duty applicable to a bus is—
(a)if its seating capacity is nine to sixteen, the same as the basic goods vehicle rate;
(b)if its seating capacity is seventeen to thirty-five, 133 per cent. of the basic goods vehicle rate;
(c)if its seating capacity is thirty-six to sixty, 200 per cent. of the basic goods vehicle rate;
(d)if its seating capacity is over sixty, 300 per cent. of the basic goods vehicle rate.
(2)In this paragraph “bus” means a vehicle which—
(a)is a public service vehicle (within the meaning given by section 1 of the [1981 c. 14.] Public Passenger Vehicles Act 1981), and
(b)is not an excepted vehicle.
(3)For the purposes of this paragraph an excepted vehicle is—
(a)a vehicle which has a seating capacity under nine,
(b)a vehicle which is a community bus,
(c)a vehicle used under a permit granted under section 19 of the [1985 c. 67.] Transport Act 1985 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met, or
(d)a vehicle used under a permit granted under section 10B of the [1967 c. 37 (N.I.).] Transport Act (Northern Ireland) 1967 (educational and other bodies) and used in circumstances where the requirements mentioned in subsection (2) of that section are met.
(4)In sub-paragraph (3)(b) “community bus” means a vehicle—
(a)used on public roads solely in accordance with a community bus permit (within the meaning given by section 22 of the [1985 c. 67.] Transport Act 1985), and
(b)not used for providing a service under an agreement providing for service subsidies (within the meaning given by section 63(10)(b) of that Act).
(5)For the purposes of this paragraph the seating capacity of a vehicle shall be determined in accordance with regulations made by the Secretary of State.
(6)In sub-paragraph (1) references to the basic goods vehicle rate are to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which 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.
(7)Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount—
(a)which is not a multiple of £10, and
(b)which on division by ten does not produce a remainder of £5,
the rate is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.
(8)Where an amount arrived at in accordance with sub-paragraph (1)(b), (c) or (d) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.”