SCHEDULES
SCHEDULE 5

Annual Rates of Duty on Goods Vehicles
Sections 5(4) and 6(4).
PART A

PROVISIONS HAVING EFFECT AS SCHEDULE 4 TO THE VEHICLES (EXCISE) ACT 1971 AND (AS MODIFIED BY PART B OF THIS SCHEDULE) AS SCHEDULE 4 TO THE VEHICLES (EXCISE) ACT (NORTHERN IRELAND) 1972
PART I

GENERAL PROVISIONS

Vehicles chargeable at the basic rate of duty
1
1
Subject to paragraphs 5 and 6 below, the annual rate of duty applicable to a goods vehicle—
a
which has a plated gross weight or a plated train weight which does not exceed 7"5 tonnes ; or
b
which has neither a plated gross weight nor a plated train weight but which has an unladen weight which exceeds 1,525 kilograms ; or
c
which is a tower wagon, having an unladen weight which exceeds 1,525 kilograms;
shall be £170.
2
Any reference in the following provisions of this Schedule to the basic rate of duty is a reference to the annual rate of duty for the time being applicable to vehicles falling within sub-paragraph (1) above.

Vehicles exceeding 75 but not exceeding 12 tonnes plated weight
2
Subject to paragraphs 1(1)(c) above and 6 below, the annual rate of duty applicable to a goods vehicle which has a plated gross weight or a plated train weight which exceeds 75 tonnes but does not exceed 12 tonnes shall be £360.

Rigid goods vehicles exceeding 12 tonnes plated gross weight
3
1
Subject to the provisions of this Schedule, the annual rate of duty applicable to a goods vehicle which is a rigid goods vehicle and has a plated gross weight which exceeds 12 tonnes shall be determined in accordance with Table A in Part II of this Schedule by reference to—
a
the plated gross weight of the vehicle ; and
b
the number of axles on the vehicle.
2
If a rigid goods vehicle to which sub-paragraph (1) above applies is used for drawing a trailer which—
a
has a plated gross weight exceeding 4 tonnes ; and
b
when so drawn, is used for the conveyance of goods or burden;
the annual rate of duty applicable to it in accordance with that sub-paragraph shall be increased by the amount of the supplement which, in accordance with Table B in Part II of this Schedule, is appropriate to the gross plated weight of the trailer being drawn.

Tractor units exceeding 12 tonnes plated train weight
4
1
This paragraph applies to a tractor unit which has a plated train weight exceeding 12 tonnes.
2
The annual rate of duty applicable to a tractor unit to which this paragraph applies and which has not more than two axles shall be determined, subject to the following provisions of this Schedule, in accordance with Table C in Part II of this Schedule by reference to—
a
the plated train weight of the tractor unit; and
b
the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
3
The annual rate of duty applicable to a tractor unit to which this paragraph applies and which has three or more axles shall be determined subject to the following provisions of this Schedule in accordance with Table D in Part II of this Schedule by reference to—
a
the plated train weight of the tractor unit; and
b
the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

Special types of vehicles
5
1
This paragraph applies to a goods vehicle—
a
which has an unladen weight exceeding 1,525 kilograms ; and
b
which does not comply with regulations under section 40 of the Road Traffic Act 1972 (construction and use regulations) ; and
c
which is for the time being authorised for use on roads by virtue of an order under section 42 of that Act (authorisation of special vehicles).
2
The annual rate of duty applicable to a goods vehicle to which this paragraph applies and which falls within a class specified by an order of the Secretary of State made for the purposes of this paragraph shall be determined, on the basis of the assumptions in sub-paragraph (3) below, by the application of Table A, Table C or Table D in Part II of this Schedule, according to whether the vehicle is a rigid goods vehicle or a tractor unit and, in the latter case, according to the number of its axles.
3
The assumptions referred to in sub-paragraph (2) above are—
a
where Table A applies, that the vehicle has a plated gross weight which exceeds 30 tonnes but does not exceed 30.49 tonnes; and
b
where Table C or Table D applies, that the vehicle has a plated train weight which exceeds 32 tonnes but does not exceed 32-52 tonnes.
4
In the case of a goods vehicle to which this paragraph applies and which does not fall within such a class as is referred to in sub-paragraph (2) above, the annual rate of duty shall be the basic rate of duty.
5
The power to make an order under sub-paragraph (2) above shall be exercisable by statutory instrument; but no such order shall be made unless a draft of it has been laid before Parliament and approved by a resolution of each House of Parliament.

Farmer's goods vehicles and showmen's goods vehicles
6
1
If the unladen weight of—
a
a farmer's goods vehicle ; or
b
a showman's goods vehicle ;
does not exceed 1,525 kilograms, the annual rate of duty applicable to it shall be £60.
2
If a farmer's goods vehicle or a showman's goods vehicle has a plated gross weight or a plated train weight, the annual rate of duty applicable to it shall be—
a
£100, if that weight does not exceed 7-5 tonnes;
b
£130, if that weight exceeds 7-5 tonnes but does not exceed 12 tonnes; and
c
the appropriate Part II rate, if that weight exceeds 12 tonnes.
3
In sub-paragraph (2) above the "appropriate Part II rate" means the rate determined in accordance with paragraph 3 or, as the case may be, 4 above but by reference—
a
in the case of a farmer's goods vehicle, to Table A(1), Table B(1), Table C(1) or. as the case may be, Table D(1) in Part II of this Schedule, in place of the corresponding Table referred to in that paragraph ; and
b
in the case of a showman's goods vehicle, to Table A(2), Table B(2), Table C(2) or, as the case may be, Table D(2) in Part II of this Schedule, in place of the corresponding Table referred to in that paragraph.
4
In the case of any other farmer's goods vehicle or showman's goods vehicle, the annual rate of duty applicable to it shall be £100.

Smaller goods vehicles
7
If a goods vehicle—
a
has an unladen weight which does not exceed 1,525 kilograms ; and
b
does not fall within paragraph 6 above;
the annual rate of duty applicable to it shall be £80.

Vehicles treated as having reduced plated weights
8
1
The Secretary of State may by regulations provide that, on an application made in accordance with the regulations, the goods vehicle to which the application relates shall be treated for the purposes of this Schedule as if its plated gross weight or plated train weight were the lower gross weight or train weight (the " operating weight") specified in the application.
2
Where, following an application duly made in accordance with the regulations, a licence is issued for the vehicle concerned at the rate of duty applicable to the operating weight, that weight shall be shown on the licence.
3
The regulations may provide that the use of any vehicle in respect of which a lower rate of duty is chargeable by virtue of this paragraph shall be subject to prescribed conditions and to such further conditions as the Secretary of State may think fit to impose in any particular case.
4
In any case where a vehicle in respect of which a lower rate of duty has been charged by virtue of this paragraph is used in contravention of a condition imposed by virtue of sub-paragraph (3) above, then—
a
the higher rate of duty applicable to its plated gross weight or plated train weight shall become chargeable as from the date of the contravention ; and
b
section 19 of this Act shall apply as if—
i
that higher rate had become chargeable under subsection (1) of that section by reason of the vehicle being used as mentioned in that subsection ; and
ii
subsections (5) to (9) were omitted.

Plated and unladen weights
9
1
Any reference in this Schedule to the plated gross weight of a goods vehicle or trailer is a reference—
a
to that plated weight, within the meaning of Part II of the Road Traffic Act 1972, which is the maximum gross weight which may not be exceeded in Great Britain for the vehicle or trailer in question ; or
b
in the case of any trailer which may lawfully be used in Great Britain without a plated gross weight, to the maximum laden weight at which the trailer may lawfully be used in Great Britain.
2
Any reference in this Schedule to the plated train weight of a vehicle is a reference to that plated weight, within the meaning of the said Part II, which is the maximum gross weight which may not be exceeded in Great Britain for an articulated vehicle consisting of the vehicle in question and any semi-trailer which may be drawn by it.
3
A mechanically propelled vehicle which—
a
is constructed or adapted for use and used for the conveyance of a machine or contrivance and no other load except articles used in connection with the machine or contrivance ; and
b
is not a vehicle for which an annual rate of duty is specified in Schedule 3 to this Act; and
c
has neither a plated gross weight nor a plated train weight,
shall, notwithstanding that the machine or contrivance is built in as part of the vehicle, be chargeable with duty at the rate which would foe applicable if the machine or contrivance were burden.

Goods vehicles used partly for private purposes
10
1
Where a goods vehicle is partly used for private purposes, the annual rate of duty applicable to it shall, if apart from this paragraph it would be less, be the rate determined in accordance with Schedule 5 to this Act.
2
A vehicle shall not be prevented from being a farmer's goods vehicle for the purposes of this Schedule solely by reason of its being used partly for private purposes.
3
In this paragraph " partly used for private purposes " means used partly otherwise than for the conveyance of goods or burden for hire or reward or for or in connection with a trade or business.

Exempted vehicles
11
Duty shall not be chargeable by virtue of this Schedule in respect of—
a
a vehicle chargeable with duty by virtue of Schedule 1 to this Act;
b
an agricultural machine which is a goods vehicle by reason of the fact that it is constructed or adapted for use, and used, for the conveyance of farming or forestry implements fitted to it for operation while so fitted ;
c
a mobile crane, works truck or fisherman's tractor ; or
d
a vehicle which, though constructed or adapted for use for the conveyance of goods or burden, is not so used for hire or reward or for or in connection with a trade or business.
12
1
This paragraph and paragraph 13 below apply to agricultural machines which do not draw trailers.
2
Subject to paragraph 13 below, a vehicle to which this paragraph applies shall not be chargeable with duty by virtue of this Schedule by reason of the fact that it is constructed or adapted for use and used for the conveyance of permitted goods or burden if they are carried in or on not more than one appliance and the conditions mentioned in sub-paragraph (3) below are satisfied.
3
The conditions are that—
a
the appliance is fitted either to the front or to the back of the vehicle;
b
the appliance is removable ;
c
the area of the horizontal plane enclosed by vertical lines passing through the outside edges of the appliance is not. when the appliance is in the position in which it is carried when the vehicle is travelling and the appliance is loaded, greater than—
i
0.65 of a square metre, if the appliance is carried at the front; or
ii
1.394 square metres, if it is carried at the back.
4
In sub-paragraph (2) above "permitted goods or burden" means goods or burden the haulage of which is permissible under paragraph 2(1) of Schedule 3 to this Act.
5
Sub-paragraph (2) above does not apply—
a
to the use of a vehicle on a public road more than 15 miles from a farm occupied by the person in whose name the vehicle is registered under this Act;
b
to three-wheeled vehicles ; or
c
to any vehicle in respect of which the distance between the centre of the area of contact with the road surface of the relevant wheel and that of the nearest wheel on the other side of the vehicle is less than 1-22 metres.
6
In sub-paragraph (5)(c) above " relevant wheel" means—
a
in a case where only one appliance is being used for the carriage of goods or burden and that appliance is fitted to the back of the vehicle, a back wheel; and
b
in any other case, any wheel on a side of the vehicle.
7
For the purposes of this paragraph a vehicle which has two wheels at the front shall, if the distance between them (measured between the centres of their respective areas of contact with the road) is less than 46 centimetres, be treated as a three-wheeled vehicle.
13
1
This paragraph shall have effect in relation to any vehicle fitted with an appliance of any description prescribed for the purposes of all or any of the provisions of this paragraph by regulations under this paragraph.
2
The limitation in paragraph 12(2) above to one appliance shall have effect as a limitation to two appliances of which at least one must be an appliance prescribed for the purposes of this sub-paragraph; but if two appliances are used they must be fitted at opposite ends of the vehicle.
3
Regulations under this paragraph may provide for all or any of the following matters where an appliance prescribed for the purposes of this paragraph is being used, that is to say, that paragraph 12(2) above shall not apply unless the prescribed appliance is fitted to the prescribed end of the vehicle, or unless the use of the prescribed or any appliance is limited to prescribed goods or burden or to use in prescribed circumstances.
4
Regulations under this paragraph may provide that paragraph 12(3)(c) above shall not have effect in relation to appliances prescribed for the purposes of this sub-paragraph, but that in relation to those appliances paragraph 12(5)(a) above shall have effect with the substitution of such shorter distance as may be prescribed.
5
In sub-paragraphs (2) to (4) above references to use are references to use for the carriage of goods or burden; and regulations under this paragraph may make different provision in relation to different descriptions of prescribed appliances.

Tractor units used with semi-trailers having only one axle when duty paid by reference to use with semi-trailers having more than one axle
14
1
This paragraph applies in any case where—
a
a vehicle licence has been taken out for a tractor unit having two axles which is to be used only with semi-trailers with not less than two axles or for a tractor unit having two axles which is to be used only with semi-trailers with not less than three axles ; and
b
the rate of duty paid on taking out the licence is equal to or exceeds the rate of duty applicable to a tractor unit having two axles—
i
which has a plated train weight equal to the maximum laden weight at which a tractor unit having two axles may lawfully be used in Great Britain with a semitrailer with a single axle ; and
ii
which is to be used with semi-trailers with any number of axles.
2
If, in a case to which this paragraph applies, the tractor unit is used with a semi-trailer with a single axle and, when so used, the laden weight of the tractor unit and semi-trailer taken together does not exceed the maximum laden weight mentioned in sub-paragraph (1)(b)(i) above, the tractor unit shall, when so used, be taken to be licensed in accordance with the requirements of this Act.

Interpretation
15
1
In this Schedule, unless the context otherwise requires—
- " agricultural machine" has the same meaning as in Schedule 3 to this Act;
- " axle " includes—
  1. two or more stub axles which are fitted on opposite sides of the longitudinal axis of the vehicle so as to form—
    1. a pair in the case of two stub axles, and
    2. pairs in the case of more than two stub axles,
  2. a single stub axle which is not one of a pair ; and
  3. a retractable axle ;
- " basic rate of duty " has the meaning given by paragraph 1(2);
- " business" includes the performance by a local or public authority of its functions ;
- " farmer's goods vehicle" means, subject to paragraph 10(2) above, a goods vehicle registered under this Act in the name of a person engaged in agriculture and used on public roads solely by him for the purpose of the conveyance of the produce of, or of articles required for the purposes of, the agricultural land which he occupies, and for no other purposes ;
- "fisherman's tractor" has the same meaning as in Schedule 3 to this Act;
- " goods vehicle " means a mechanically propelled vehicle (including a tricycle as defined in Schedule 1 to this Act and weighing more than 425 kilograms unladen) constructed or adapted for use and used for the conveyance of goods or burden of any description, whether in the course of trade or otherwise ;
- " mobile crane " has the same meaning as in Schedule 3 to this Act;
- " rigid goods vehicle " means a goods vehicle which is not a tractor unit;
- " showman's goods vehicle " means a showman's vehicle which is a goods vehicle and is permanently fitted with a living van or some other special type of body or superstructure, forming part of the equipment of the show of the person in whose name the vehicle is registered under this Act;
- " showman's vehicle " has the same meaning as in Schedule 3 to this Act;
- " stub axle" means an axle on which only one wheel is mounted ;
- " tower wagon " means a goods vehicle—
  1. into which there is built, as part of the vehicle, any expanding or extensible contrivance designed for facilitating the erection, inspection, repair or maintenance of overhead structures or equipment; and
  2. which is neither constructed nor adapted for use nor used for the conveyance of any load, except such a contrivance and articles used in connection therewith ;
- " tractor unit" means a goods vehicle to which a semi-trailer may be so attached that part of the semi-trailer is superimposed on part of the goods vehicle and that when the semi-trailer is uniformly loaded not less than 20 per cent, of the weight of its load is borne by the goods vehicle ;
- " trailer" shall be construed in accordance with sub-paragraph (2) below ;
- " unladen weight" has the same meaning as it has for the purposes of the Road Traffic Act 1972 by virtue of section 194 of that Act; and
- " works truck " has the same meaning as in Schedule 3 to this Act.
2
In this Schedule " trailer " does not include—
a
an appliance constructed and used solely for the purpose of distributing on the road loose gritting material;
b
a snow plough ;
c
a road construction vehicle as defined in section 4(2) of this Act;
d
a farming implement not constructed or adapted for the conveyance of goods or burden of any description, when drawn by a farmer's goods vehicle ;
e
a trailer used solely for the carriage of a container for holding gas for the propulsion of the vehicle by which it is drawn, or plant and materials for producing such gas.
PART II
TABLE A

RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT

GENERAL RATES
Plated gross weight of vehicle | Rate of duty
1 | 2 | 3 | 4 | 5
Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle
tonnes | tonnes | £ | £ | £
12 | 13 | 450 | 360 | 360
13 | 14 | 550 | 360 | 360
14 | 15 | 610 | 360 | 360
15 | 16 | 670 | 360 | 360
16 | 17 | 730 | 360 | 360
17 | 18 | — | 420 | 360
18 | 19 | — | 490 | 360
19 | 20 | — | 560 | 360
20 | 21 | — | 640 | 360
21 | 22 | — | 730 | 430
22 | 23 | — | 820 | 520
23 | 24 | — | 920 | 620
24 | 25 | — | 1,030 | 730
25 | 26 | — | — | 850
26 | 27 | — | — | 980
27 | 28 | — | — | 1,120
28 | 29 | — | — | 1,270
29 | 30 | — | — | 1,430
30 | 30.49 | — | — | 1,620
TABLE A(1)

RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT

RATES FOR FARMERS' GOODS VEHICLES
Plated gross weight of vehicle | Rate of duty
1 | 2 | 3 | 4 | 5
Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle
tonnes | tonnes | £ | £ | £
12 | 13 | 150 | 130 | 130
13 | 14 | 155 | 130 | 130
14 | 15 | 160 | 135 | 130
15 | 16 | 165 | 140 | 130
16 | 17 | 170 | 145 | 130
17 | 18 | — | 150 | 130
18 | 19 | — | 155 | 135
19 | 20 | — | 160 | 140
20 | 21 | — | 165 | 145
21 | 22 | — | 170 | 150
22 | 23 | — | 175 | 155
23 | 24 | — | 180 | 160
24 | 25 | — | 190 | 165
25 | 26 | — | — | 180
26 | 27 | — | — | 200
27 | 28 | — | — | 220
28 | 29 | — | — | 240
29 | 30 | — | — | 260
30 | 30.49 | | — | 280
TABLE A(2)

RATES OF DUTY ON RIGID GOODS VEHICLES EXCEEDING 12 TONNES PLATED GROSS WEIGHT

RATES FOR SHOWMEN'S GOODS VEHICLES
Plated gross weight of vehicle | Rate of duty
1 | 2 | 3 | 4 | 5
Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle
tonnes | tonnes | £ | £ | £
12 | 13 | 150 | 130 | 130
13 | 14 | 155 | 130 | 130
14 | 15 | 160 | 135 | 130
15 | 16 | 165 | 140 | 130
16 | 17 | 170 | 145 | 130
17 | 18 | — | 150 | 135
18 | 19 | — | 155 | 140
19 | 20 | — | 165 | 145
20 | 21 | — | 175 | 155
21 | 22 | — | 185 | 165
22 | 23 | — | 195 | 175
23 | 24 | — | 210 | 185
24 | 25 | — | 225 | 200
25 | 26 | — | — | 220
26 | 27 | — | — | 245
27 | 28 | — | — | 270
28 | 29 | __ | — | 295
29 | 30 | — | — | 320
30 | 30-49 | — | — | 350
TABLE B

SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT

GENERAL RATES
Gross weight of trailer | Duty supplement
Exceeding | Not exceeding
tonnes | tonnes | £
4 | 8 | 75
8 | 10 | 100
10 | 12 | 125
12 | 14 | 175
14 | — | 250
TABLE B(1)

SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT

RATES FOR FARMERS' GOODS VEHICLES
Gross weight of trailer | Duty supplement
Exceeding | Not exceeding
tonnes | tonnes | £
4 | 8 | 75
8 | 10 | 100
10 | 12 | 125
12 | 14 | 175
14 | — | 250
TABLE B(2)

SUPPLEMENTARY RATES OF DUTY ON RIGID GOODS VEHICLES OVER 12 TONNES USED FOR DRAWING TRAILERS EXCEEDING 4 TONNES PLATED GROSS WEIGHT

RATES FOR SHOWMEN'S GOODS VEHICLES
Gross weight of trailer | Duty supplement
Exceeding | Not exceeding
| | £
— | — | 75
TABLE C

RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES

GENERAL RATES
Plated train weight of tractor unit | Rate of duty
1. | 2. | 3. | 4. | 5.
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles
tonnes | tonnes | £ | £ | £
12 | 13 | 470 | 470 | 470
13 | 14 | 520 | 470 | 470
14 | 15 | 570 | 470 | 470
15 | 16 | 620 | 470 | 470
16 | 17 | 680 | 470 | 470
17 | 18 | 730 | 470 | 470
18 | 19 | 790 | 470 | 470
19 | 20 | 850 | 470 | 470
20 | 21 | 920 | 520 | 470
21 | 22 | 990 | 580 | 470
22 | 23 | 1,060 | 650 | 470
23 | 24 | 1,130 | 730 | 470
24 | 25 | 1,210 | 820 | 470
25 | 26 | 1,210 | 920 | 550
26 | 27 | 1,210 | 1,040 | 650
27 | 28 | 1,210 | 1,160 | 750
28 | 29 | 1,280 | 1,280 | 870
29 | 30 | 1,400 | 1,400 | 990
30 | 31 | 1,530 | 1,530 | 1,110
31 | 32 | 1,670 | 1,670 | 1,230
32 | 32-52 | 1,820 | 1,820 | 1,350
TABLE C(1)

RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES

RATES FOR FARMERS' GOODS VEHICLES
Plated train weight of tractor unit | Rate of duty
1. | 2. | 3. | 4. | 5.
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles
tonnes | tonnes | £ | £ | £
12 | 13 | 150 | 150 | 150
13 | 14 | 155 | 150 | 150
14 | 15 | 160 | 150 | 150
15 | 16 | 165 | 150 | 150
16 | 17 | 170 | 150 | 150
17 | 18 | 175 | 150 | 150
18 | 19 | 180 | 150 | 150
19 | 20 | 185 | 150 | 150
20 | 21 | 190 | 150 | 150
21 | 22 | 195 | 155 | 150
22 | 23 | 200 | 160 | 150
23 | 24 | 210 | 165 | 150
24 | 25 | 220 | 170 | 150
25 | 26 | 220 | 180 | 150
26 | 27 | 220 | 190 | 160
27 | 28 | 220 | 200 | 170
28 | 29 | 220 | 215 | 180
29 | 30 | 235 | 235 | 190
30 | 31 | 255 | 255 | 210
31 | 32 | 275 | 275 | 230
32 | 32.52 | 295 | 295 | 250
TABLE C(2)

RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING ONLY 2 AXLES

RATES FOR SHOWMEN'S GOODS VEHICLES
Plated train weight of tractor unit | Rate of duty
1. | 2. | 3. | 4. | 5.
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles
tonnes | tonnes | £ | £ | £
12 | 13 | 150 | 150 | 150
13 | 14 | 155 | 150 | 150
14 | 15 | 160 | 150 | 150
15 | 16 | 165 | 150 | 150
16 | 17 | 170 | 150 | 150
17 | 18 | 175 | 150 | 150
18 | 19 | 180 | 150 | 150
19 | 20 | 190 | 155 | 150
20 | 21 | 200 | 160 | 150
21 | 22 | 215 | 170 | 150
22 | 23 | 230 | 180 | 160
23 | 24 | 245 | 190 | 170
24 | 25 | 260 | 200 | 180
25 | 26 | 260 | 215 | 190
26 | 27 | 260 | 235 | 200
27 | 28 | 260 | 255 | 210
28 | 29 | 275 | 275 | 225
29 | 30 | 295 | 295 | 240
30 | 31 | 320 | 320 | 260
31 | 32 | 345 | 345 | 285
32 | 32.52 | 370 | 370 | 310
TABLE D

RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES

GENERAL RATES
Plated train weight of tractor unit | Rate of duty
1. | 2. | 3. | 4. | 5.
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles
tonnes | tonnes | £ | £ | £
12 | 20 | 470 | 470 | 470
20 | 21 | 520 | 470 | 470
21 | 22 | 580 | 470 | 470
22 | 23 | 650 | 470 | 470
23 | 24 | 730 | 470 | 470
24 | 25 | 820 | 470 | 470
25 | 26 | 920 | 470 | 470
26 | 27 | 1,040 | 470 | 470
27 | 28 | 1,160 | 470 | 470
28 | 29 | 1,280 | 540 | 470
29 | 30 | 1,400 | 610 | 470
30 | 31 | 1,530 | 680 | 470
31 | 32 | 1,670 | 750 | 470
32 | 32.52 | 1,820 | 820 | 470
TABLE D(1)

RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES

RATES FOR FARMERS' GOODS VEHICLES
Plated train weight of tractor unit | Rate of duty
1. | 2. | 3. | 4. | 5.
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles
tonnes | tonnes | £ | £ | £
12 | 20 | 150 | 150 | 150
20 | 21 | 150 | 150 | 150
21 | 22 | 155 | 150 | 150
22 | 23 | 160 | 150 | 150
23 | 24 | 165 | 150 | 150
24 | 25 | 170 | 150 | 150
25 | 26 | 180 | 155 | 150
26 | 27 | 190 | 165 | 150
27 | 28 | 200 | 175 | 160
28 | 29 | 215 | 190 | 170
29 | 30 | 235 | 210 | 185
30 | 31 | 255 | 230 | 205
31 | 32 | 275 | 250 | 225
32 | 32.52 | 295 | 270 | 245
TABLE D(2)

RATES OF DUTY ON TRACTOR UNITS EXCEEDING 12 TONNES PLATED TRAIN WEIGHT AND HAVING 3 OR MORE AXLES

RATES FOR SHOWMEN'S GOODS VEHICLES
Plated train weight of tractor unit | Rate of duty
1. | 2. | 3. | 4. | 5.
Exceeding | Not exceeding | For a tractor unit to be used with semi-trailers with any number of axles | For a tractor unit to be used only with semi-trailers with not less than two axles | For a tractor unit to be used only with semi-trailers with not less than three axles
tonnes | tonnes | £ | £ | £
12 | 18 | 150 | 150 | 150
18 | 19 | 150 | 150 | 150
19 | 20 | 155 | 155 | 150
20 | 21 | 160 | 160 | 150
21 | 22 | 170 | 165 | 150
22 | 23 | 180 | 170 | 150
23 | 24 | 190 | 175 | 150
24 | 25 | 200 | 180 | 160
25 | 26 | 215 | 190 | 170
26 | 27 | 235 | 200 | 180
27 | 28 | 255 | 220 | 190
28 | 29 | 275 | 240 | 210
29 | 30 | 295 | 260 | 230
30 | 31 | 320 | 285 | 255
31 | 32 | 345 | 310 | 280
32 | 32.52 | 370 | 335 | 305
PART B

MODIFICATIONS FOR NORTHERN IRELAND
16
1
The following are the modifications subject to which, by virtue of section 6(4) of this Act, the preceding provisions of this Schedule have effect as Schedule 4 to the Vehicles (Excise) Act (Northern Ireland) 1972.
2
For any reference to a plated gross weight or a plated train weight there shall be substituted a reference to a relevant maximum weight or a relevant maximum train weight.
3
For any reference in paragraph 5(1) to section 40 or 42 of the Road Traffic Act 1972 there shall be substituted a reference to Article 28 or 29(3) of the Road Traffic (Northern Ireland) Order 1981.
4
In paragraph 8(4)(b)(ii) for the words " subsections (5) to (9)" there shall be substituted the words " subsections (5) to (8) ".
5
For paragraph 9(1) and (2) there shall be substituted—
1
Any reference in this Schedule to the relevant maximum weight of a goods vehicle or trailer is a reference—
a
where the vehicle or trailer is required by regulations under Article 28 of the Road Traffic (Northern Ireland) Order 1981 to have a maximum gross weight in Great Britain for the vehicle or trailer marked on a plate attached to the vehicle or trailer, to the maximum gross weight in Great Britain marked on such a plate ;
b
where a vehicle or trailer on which the maximum gross weight in Great Britain is marked by the same means as would be required by regulations under the said Article 28 if those regulations applied to the vehicle or trailer, to the maximum gross weight in Great Britain so marked on the vehicle or trailer ;
c
where a maximum gross weight is not marked on a vehicle or trailer as mentioned in sub-paragraph (a), to the notional maximum gross weight of the vehicle or trailer ascertained in accordance with the Goods Vehicles (Ascertainment of Maximum Gross Weights) Regulations (Northern Ireland) 1976 (or any regulations replacing those regulations, whether with or without amendments).
2
Any reference in this Schedule to the relevant maximum train weight of a vehicle is a reference to the maximum gross weight which may not be exceeded in Great Britain for an articulated vehicle consisting of the vehicle in question and any semi-trailer which may be drawn by it.
6
In paragraph 12(5)(a) for the words " a farm " there shall be substituted the words " agricultural land ".
7
In paragraph 15(1), in the definition of " unladen weight", for the references to the Road Traffic Act 1972 and section 194 of that Act there shall be substituted, respectively, references to the Road Traffic (Northern Ireland) Order 1981 and Article 2(3) of that Order.
1971 c. 10.
1972 c. 10 (N.I.).
1972 c. 20.
1972 c. 20.
1972 c. 20.
1972 c. 10 (N.I.).
1972 c. 20.
S.I. 1981/154 (N.I. 1).
S.I. 1981/154 (N.I. 1).
S.R. 1976/241 (N.I.).
1972 c. 20.