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Finance Act 1920

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This is the original version (as it was originally enacted).

SECOND SCHEDULEDuties on Mechanically Propelled Vehicles

Description of Vehicle.Rate of Duty

1. Cycles (including motor scooters and cycles with an attachment for propelling the same by mechanical power) not exceeding 8 cwt. in weight unladen :—

Bicycles—

Not exceeding 200 lbs. in weight unladen

£1 10s.
Exceeding 200 lbs. in weight unladen£3
Bicycles, if used for drawing a trailer or side-car, an additional sum of £1.£4
2. Vehicles (including cycles with an attachment for propelling the same by mechanical power) not exceeding 5 cwt. in weight unladen adapted and used5s.
3. Vehicles being hackney carriages as defined in section four of the Customs and Inland Revenue Act, 1888 :—
In the Metropolitan Police area and such other districts as the Minister of Transport may fix.In all other districts.
Tramcars15s.15s.
Other vehicles : Seating not more than 6 persons£15£12
Seating more than 6 but not more than 14 persons£30£24
Seating more than 14 but not more than 20 persons£45£36
Seating more than 20 but not more than 26 persons£60£48
Seating more than 26 but not more than 32 persons£72£60
Seating more than 32 persons£84£70
In this paragraph the number of persons mentioned does not in-clude the driver of the vehicle.
4. Vehicles of the following descriptions used solely in the course of trade, or in agriculture (that is to say) :—
Locomotive ploughing engines, tractors, agricultural tractors, and other agricultural engines, not being engines or tractors used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements, or supplies of fuel or water required for the purposes of the vehicle or for5s.
Road locomotives and agricultural engines, other than such engines in respect of which a duty of 5s. is chargeable or which are used for haulage solely in connection with agriculture—
Not exceeding 8 tons in weight unladen£25
Exceeding 8 tons but not exceeding 12 tons in weight£28
Exceeding 12 tons in weight unladen£30
Tractors, agricultural tractors, and agricultural engines, other than such tractors or engines in respect of which a duty of 5s. is chargeable, used for haulage solely in connection with agriculture—
Not exceeding 5 tons in weight unladen£6
Exceeding 5 tons in weight unladen£10
Tractors of any other description£21
5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used solely for the conveyance of goods in the course of trade—
Being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen£6
Being vehicles other than such electrically propelled vehicles as aforesaid.
Not exceeding 12 cwt. in weight unladen£10
Exceeding 12 cwt. but not exceeding 1 ton in weight£16
Exceeding 1 ton but not exceeding 2 tons in weight£21
Exceeding 2 tons but not exceeding 3 tons in weight£25
Exceeding 3 tons but not exceeding 4 tons in weight£28
Exceeding 4 tons in weight unladen£30
With an additional duty, in any case if used for drawing a trailer, of£2
6. Any vehicles other than those charged with duty under the foregoing provisions of this schedule :—
Not exceeding 6 horse power or electrically propelled£6
Exceeding 6 horse power£1 for each unit or part of a unit of horse power.
If any person proves to the satisfaction of the authority charged with levying the duty that he has paid in respect of any vehicle the duty chargeable under this paragraph, and that the engine of the vehicle was constructed before the first day of January nineteen hundred and thirteen, he shall be entitled to repayment of twenty-five per cent. of the duty paid.

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