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Finance Act 1990
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- 1990 c. 29
- SCHEDULE 2
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Section 5.
SCHEDULE 2Vehicles Excise Duty: Rates
Part ITable Substituted in Part II of Schedule 3 to the 1971 Act and the 1972 Act
| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| 1. Special machines | 16.00 |
| 2. Haulage vehicles, being show-men’s vehicles | 90.00 |
| 3. Haulage vehicles, not being showmen’s vehicles | 330.00 |
| 4. Recovery vehicles | 50.00 |
Part IIAmendments of Part I of Schedule 4 to the 1971 Act
1Part I of Schedule 4 to the 1971 Act (annual rates of duty on goods vehicles: general provisions) shall be amended as follows.
2(1)Paragraph 1 (vehicles chargeable at the basic rate of duty) shall be amended as follows.
(2)In sub-paragraph (1)(a) for the words “does not exceed 7.5 tonnes” there shall be substituted the words “exceeds 3,500 kilograms but does not exceed 7,500 kilograms”.
(3)In sub-paragraph (1)(b) for the words “an unladen weight which exceeds 1,525 kilograms” there shall be substituted the words “a design weight which exceeds 3,500 kilograms”.
(4)In sub-paragraph (1)(c) for the words “an unladen weight which exceeds 1,525 kilograms” there shall be substituted the words “a plated gross weight exceeding 3,500 kilograms or, in the case of a vehicle which has no such weight, a design weight exceeding 3,500 kilograms”.
3In paragraph 2 for the words “7.5 tonnes” there shall be substituted the words “7,500 kilograms” and for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”.
4In paragraph 3—
(a)in sub-paragraph (1) for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”; and
(b)in sub-paragraph (2)(a) for the words “4 tonnes” there shall be substituted the words “4,000 kilograms”.
5In paragraph 4(1) for the words “12 tonnes” there shall be substituted the words “12,000 kilograms”.
6(1)Paragraph 5 (special types of vehicle) shall be amended as follows.
(2)In sub-paragraph (1) for the words from “an unladen” to “plated train” there shall be substituted the words “a plated gross weight or plated train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a plated gross weight nor a plated train weight, a design weight exceeding 3,500 kilograms; and
(a)which, in the case of a vehicle having a plated gross weight or plated train weight, has such a”.
(3)In sub-paragraph (1)(b) for the words “42 of that Act” there shall be substituted the words “44 of the [1988 c. 52.] Road Traffic Act 1988”.
(4)In sub-paragraph (3)—
(a)in paragraph (a), for the words “30 tonnes” there shall be substituted the words “30,000 kilograms” and for the words “30.49 tonnes” there shall be substituted the words “30,490 kilograms”; and
(b)in paragraph (b), for the words “37 tonnes” there shall be substituted the words “37,000 kilograms” and for the words “38 tonnes” there shall be substituted the words “38,000 kilograms”.
7(1)Paragraph 6 (farmers' goods vehicles and showmen’s goods vehicles) shall be amended as follows.
(2)In sub-paragraph (1)—
(a)for the word “unladen” there shall be substituted the word “design”; and
(b)for the words “1,525” there shall be substituted the words “3,500”.
(3)In sub-paragraph (2) for the words “7.5 tonnes”, in both places where they occur, there shall be substituted the words “7,500 kilograms” and for the words “12 tonnes”, in both places where they occur, there shall be substituted the words “12,000 kilograms”.
8Paragraph 7 shall cease to have effect.
9In paragraph 15(1) (interpretation) the following definition shall be inserted after the definition of “business”—
““design weight” means the weight which a vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden;”.
Part IIIAmendments of Part I of Schedule 4 to the 1972 Act
10The amendments set out in paragraphs 2 to 9, except 6(2) and (3), above shall also be made in Part I of Schedule 4 to the 1972 Act (corresponding provision for Northern Ireland), but with the following modifications—
(a)for the words “plated gross weight”, in each place where they occur, there shall be substituted the words “relevant maximum weight”; and
(b)for the words “plated train weight”, in each place where they occur, there shall be substituted the words “relevant maximum train weight”.
11In paragraph 5(1) of Part I of Schedule 4 to the 1972 Act (special types of vehicle), for the words “an unladen weight exceeding 1,525” there shall be substituted the words “a relevant maximum weight or a relevant maximum train weight exceeding 3,500 kilograms or, in the case of a vehicle which has neither a relevant maximum weight nor a relevant maximum train weight, a design weight which exceeds 3,500”.
Part IVTables Substituted in Part II of Schedule 4 to the 1971 Act and the 1972 Act
Table A
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 13,000 | 450.00 | 470.00 | 340.00 |
| 13,000 | 14,000 | 630.00 | 470.00 | 340.00 |
| 14,000 | 15,000 | 810.00 | 470.00 | 340.00 |
| 15,000 | 17,000 | 1,280.00 | 470.00 | 340.00 |
| 17,000 | 19,000 | — | 820.00 | 340.00 |
| 19,000 | 21,000 | — | 990.00 | 340.00 |
| 21,000 | 23,000 | — | 1,420.00 | 490.00 |
| 23,000 | 25,000 | — | 2,160.00 | 800.00 |
| 25,000 | 27,000 | — | — | 1,420.00 |
| 27,000 | 29,000 | — | — | 2,240.00 |
| 29,000 | 30,490 | — | — | 3,250.00 |
Table A(1)
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 13,000 | 270.00 | 280.00 | 205.00 |
| 13,000 | 14,000 | 380.00 | 280.00 | 205.00 |
| 14,000 | 15,000 | 490.00 | 280.00 | 205.00 |
| 15,000 | 17,000 | 770.00 | 280.00 | 205.00 |
| 17,000 | 19,000 | — | 490.00 | 205.00 |
| 19,000 | 21,000 | — | 595.00 | 205.00 |
| 21,000 | 23,000 | — | 850.00 | 295.00 |
| 23,000 | 25,000 | — | 1,295.00 | 480.00 |
| 25,000 | 27,000 | — | — | 850.00 |
| 27,000 | 29,000 | — | — | 1,345.00 |
| 29,000 | 30,490 | — | — | 1,950.00 |
Table A(2)
Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 13,000 | 115.00 | 120.00 | 90.00 |
| 13,000 | 14,000 | 160.00 | 120.00 | 90.00 |
| 14,000 | 15,000 | 205.00 | 120.00 | 90.00 |
| 15,000 | 17,000 | 320.00 | 120.00 | 90.00 |
| 17,000 | 19,000 | — | 205.00 | 90.00 |
| 19,000 | 21,000 | — | 250.00 | 90.00 |
| 21,000 | 23,000 | — | 355.00 | 125.00 |
| 23,000 | 25,000 | — | 540.00 | 200.00 |
| 25,000 | 27,000 | — | — | 355.00 |
| 27,000 | 29,000 | — | — | 560.00 |
| 29,000 | 30,490 | — | — | 815.00 |
Table B
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
General Rates
| Plated gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| kgs | kgs | £ |
| 4,000 | 8,000 | 130.00 |
| 8,000 | 10,000 | 130.00 |
| 10,000 | 12,000 | 130.00 |
| 12,000 | 14,000 | 360.00 |
| 14,000 | — | 360.00 |
Table B(1)
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
Rates for Farmers' Goods Vehicles
| Plated gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| kgs | kgs | £ |
| 4,000 | 8,000 | 130.00 |
| 8,000 | 10,000 | 130.00 |
| 10,000 | 12,000 | 130.00 |
| 12,000 | 14,000 | 360.00 |
| 14,000 | — | 360.00 |
Table B(2)
Supplementary Rates of Duty on Rigid Goods Vehicles Exceeding 12,000 Kilograms Plated Gross Weight Used for Drawing Trailers Exceeding 4,000 Kilograms Plated Gross Weight
Rates for Showmen’s Goods Vehicles
| Plated gross weight of trailer | Duty supplement | |
|---|---|---|
| Exceeding | Not exceeding | |
| kgs | kgs | £ |
| — | — | 80.00 |
Table C
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 440.00 | 440.00 | 440.00 |
| 14,000 | 16,000 | 440.00 | 440.00 | 440.00 |
| 16,000 | 18,000 | 500.00 | 440.00 | 440.00 |
| 18,000 | 20,000 | 500.00 | 440.00 | 440.00 |
| 20,000 | 22,000 | 780.00 | 440.00 | 440.00 |
| 22,000 | 23,000 | 780.00 | 440.00 | 440.00 |
| 23,000 | 25,000 | 1,150.00 | 570.00 | 440.00 |
| 25,000 | 26,000 | 1,150.00 | 570.00 | 440.00 |
| 26,000 | 28,000 | 1,150.00 | 1,090.00 | 440.00 |
| 28,000 | 29,000 | 1,680.00 | 1,680.00 | 1,050.00 |
| 29,000 | 31,000 | 1,680.00 | 1,680.00 | 1,050.00 |
| 31,000 | 33,000 | 2,450.00 | 2,450.00 | 1,680.00 |
| 33,000 | 34,000 | 2,450.00 | 2,450.00 | 1,680.00 |
| 34,000 | 36,000 | 2,750.00 | 2,750.00 | 2,750.00 |
| 36,000 | 38,000 | 3,100.00 | 3,100.00 | 3,100.00 |
Table C(1)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms 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 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 265.00 | 265.00 | 265.00 |
| 14,000 | 16,000 | 265.00 | 265.00 | 265.00 |
| 16,000 | 18,000 | 300.00 | 265.00 | 265.00 |
| 18,000 | 20,000 | 300.00 | 265.00 | 265.00 |
| 20,000 | 22,000 | 470.00 | 265.00 | 265.00 |
| 22,000 | 23,000 | 470.00 | 265.00 | 265.00 |
| 23,000 | 25,000 | 690.00 | 340.00 | 265.00 |
| 25,000 | 26,000 | 690.00 | 340.00 | 265.00 |
| 26,000 | 28,000 | 690.00 | 655.00 | 265.00 |
| 28,000 | 29,000 | 1,010.00 | 1,010.00 | 630.00 |
| 29,000 | 31,000 | 1,010.00 | 1,010.00 | 630.00 |
| 31,000 | 33,000 | 1,470.00 | 1,470.00 | 1,010.00 |
| 33,000 | 34,000 | 1,470.00 | 1,470.00 | 1,010.00 |
| 34,000 | 36,000 | 1,650.00 | 1,650.00 | 1,650.00 |
| 36,000 | 38,000 | 1,860.00 | 1,860.00 | 1,860.00 |
Table C(2)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 110.00 | 110.00 | 110.00 |
| 14,000 | 16,000 | 110.00 | 110.00 | 110.00 |
| 16,000 | 18,000 | 125.00 | 110.00 | 110.00 |
| 18,000 | 20,000 | 125.00 | 110.00 | 110.00 |
| 20,000 | 22,000 | 195.00 | 110.00 | 110.00 |
| 22,000 | 23,000 | 195.00 | 110.00 | 110.00 |
| 23,000 | 25,000 | 290.00 | 145.00 | 110.00 |
| 25,000 | 26,000 | 290.00 | 145.00 | 110.00 |
| 26,000 | 28,000 | 290.00 | 275.00 | 110.00 |
| 28,000 | 29,000 | 420.00 | 420.00 | 265.00 |
| 29,000 | 31,000 | 420.00 | 420.00 | 265.00 |
| 31,000 | 33,000 | 615.00 | 615.00 | 420.00 |
| 33,000 | 34,000 | 615.00 | 615.00 | 420.00 |
| 34,000 | 36,000 | 690.00 | 690.00 | 690.00 |
| 36,000 | 38,000 | 775.00 | 775.00 | 775.00 |
Table D
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 440.00 | 440.00 | 440.00 |
| 14,000 | 16,000 | 440.00 | 440.00 | 440.00 |
| 16,000 | 18,000 | 440.00 | 440.00 | 440.00 |
| 18,000 | 20,000 | 440.00 | 440.00 | 440.00 |
| 20,000 | 22,000 | 440.00 | 440.00 | 440.00 |
| 22,000 | 23,000 | 440.00 | 440.00 | 440.00 |
| 23,000 | 25,000 | 570.00 | 440.00 | 440.00 |
| 25,000 | 26,000 | 570.00 | 440.00 | 440.00 |
| 26,000 | 28,000 | 1,090.00 | 440.00 | 440.00 |
| 28,000 | 29,000 | 1,680.00 | 640.00 | 440.00 |
| 29,000 | 31,000 | 1,680.00 | 640.00 | 440.00 |
| 31,000 | 33,000 | 2,450.00 | 970.00 | 440.00 |
| 33,000 | 34,000 | 2,450.00 | 1,420.00 | 550.00 |
| 34,000 | 36,000 | 2,450.00 | 2,030.00 | 830.00 |
| 36,000 | 38,000 | 2,730.00 | 2,730.00 | 1,240.00 |
Table D(1)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 265.00 | 265.00 | 265.00 |
| 14,000 | 16,000 | 265.00 | 265.00 | 265.00 |
| 16,000 | 18,000 | 265.00 | 265.00 | 265.00 |
| 18,000 | 20,000 | 265.00 | 265.00 | 265.00 |
| 20,000 | 22,000 | 265.00 | 265.00 | 265.00 |
| 22,000 | 23,000 | 265.00 | 265.00 | 265.00 |
| 23,000 | 25,000 | 340.00 | 265.00 | 265.00 |
| 25,000 | 26,000 | 340.00 | 265.00 | 265.00 |
| 26,000 | 28,000 | 655.00 | 265.00 | 265.00 |
| 28,000 | 29,000 | 1,010.00 | 385.00 | 265.00 |
| 29,000 | 31,000 | 1,010.00 | 385.00 | 265.00 |
| 31,000 | 33,000 | 1,470.00 | 580.00 | 265.00 |
| 33,000 | 34,000 | 1,470.00 | 850.00 | 330.00 |
| 34,000 | 36,000 | 1,470.00 | 1,220.00 | 500.00 |
| 36,000 | 38,000 | 1,640.00 | 1,640.00 | 745.00 |
Table D(2)
Rates of Duty on Tractor Units Exceeding 12,000 Kilograms 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 |
| kgs | kgs | £ | £ | £ |
| 12,000 | 14,000 | 110.00 | 110.00 | 110.00 |
| 14,000 | 16,000 | 110.00 | 110.00 | 110.00 |
| 16,000 | 18,000 | 110.00 | 110.00 | 110.00 |
| 18,000 | 20,000 | 110.00 | 110.00 | 110.00 |
| 20,000 | 22,000 | 110.00 | 110.00 | 110.00 |
| 22,000 | 23,000 | 110.00 | 110.00 | 110.00 |
| 23,000 | 25,000 | 145.00 | 110.00 | 110.00 |
| 25,000 | 26,000 | 145.00 | 110.00 | 110.00 |
| 26,000 | 28,000 | 275.00 | 110.00 | 110.00 |
| 28,000 | 29,000 | 420.00 | 160.00 | 110.00 |
| 29,000 | 31,000 | 420.00 | 160.00 | 110.00 |
| 31,000 | 33,000 | 615.00 | 245.00 | 110.00 |
| 33,000 | 34,000 | 615.00 | 355.00 | 140.00 |
| 34,000 | 36,000 | 615.00 | 510.00 | 210.00 |
| 36,000 | 38,000 | 685.00 | 685.00 | 310.00 |
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