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Finance (No. 2) Act 1945

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This is the original version (as it was originally enacted).

SECOND SCHEDULERates of Excise Duty on certain Mechanically Propelled Vehicles

Part IParagraph to be substituted for paragraph 3 of the Second Schedule to the Finance Act, 1920

Description of vehicles.Rate of duty.
(a) Hackney carriages being tramcars15s.
(b) Other hackney carriages—
Seating capacity of vehicle.

3

Initial.

4

Additional for each person in excess of the number in column 1.

1

Exceeding.

2

Not exceeding.

4 persons£10
4 persons8 persons£12
8 persons26 persons£12£2
26 persons32 persons£48£1 12s.
32 persons£57 12s.£1 4S.

For the purposes of this paragraph—

(1)The number of persons mentioned does not include the driver of the vehicle;

(2)The seating capacity of a vehicle shall be determined in accordance with regulations made under section twelve of the Roads Act, 1920;

(3)The expression " hackney carriage" means a mechanically propelled vehicle standing or plying for hire, and includes any mechanically propelled vehicle let for hire by a person whose trade it is to sell mechanically propelled vehicles or to let mechanically propelled vehicles for hire provided that the vehicle is not let for a period amounting to three months or more.

Part IIRates of Duty on Goods Vehicles chargeable under sub-paragraphs (a), (b) and (c) of paragraph 5 of the Second Schedule to the Finance Act, 1920

Weight unladen of vehicle.Rate.

1.

Exceeding.

2.

Not exceeding.

3.

Initial.

4.

Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 1.

Rates chargeable under sub-paragraph (a) of paragraph 5 (Farmers Vehicles).
12 cwt.£10
12 cwt.1 ton£11
1 ton2 ½ tons£1110S.
2 ½ tons3 tons£14£1
3 tons£1610S.
Rates chargeable under sub-paragraph (6) of paragraph 5 (Showmen's Special Vehicles)
12 cwt.£10
12 cwt.1 ton£12
1 ton£12£1
Rates chargeable under sub-paragraph (c) (i) of paragraph 5 (Other Goods Vehicles electrically propelled).
12 cwt.£10
12 cwt.1 ton£15
1 ton2 tons£15.£1 5 S.
2 tons3 tons£20.£2 10S.
3 tons6 tons£30£1 5 S.
6 tons£45£2 10S.
Rates chargeable under sub-paragraph (c) (ii) of paragraph 5 (Other Goods Vehicles propelled by steam or using gas as fuel).
12 cwt.£10
12 cwt.1 ton£15
1 ton3 tons£15£2 10S.
3 tons4 tons£35£3 15 S.
4 tons6 tons£50£5
6 tons£90£3 15 S.
Rates chargeable under sub-paragraph (c) (iii) of paragraph 5 (Other Goods Vehicles to which the foregoing Rates do not apply).
12 cwt.£10
12 cwt.1 ton£15
1 ton3 tons£15£2 10S.
3 tons4 tons£35£3 15 S.
4 tons£50£5

Part IIIRates of Duty on Goods Vehicles being Local Authorities' Watering Vehicles

Weight unladen of vehicle.Rate.

1.

Exceeding.

2.

Not exceeding.

3.

Initial.

4.

Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 1.

Rates on Vehicles Electrically Propelled.
1 ¼ tons£6
1 ¼ tons2 tons£6£2 6s. 8d.
2 tons3 tons£1315s.
3 tons4 tons£1616s.
4 tons5 tons£19 4s.12S.
5 tons£24
With an additional duty, in any case, if used for drawing a trailer, of £6.
Rates on Vehicles not Electrically Propelled.
_12 cwt.£10
12 cwt.1 ton£15
1 ton2 tons£i5£2 10S.
2 tons2 ½ tons£25£1 10S.
2 ½ tons3 tons£28£2
3 tons4 tons£32£1 12S.
4 tons5 tons£38 8s.£1 4S.
5 tons£48
With an additional duty, in any case if used for drawing a trailer, of £6.

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