SCHEDULES
SCHEDULE 4 Vehicle Excise and Registration
Part III Rates
Recovery vehicles
11
1
Paragraph 5 of Schedule 1 to the 1994 Act (recovery vehicles) shall be amended as follows.
2
In sub-paragraph (1) (annual rate of duty of £85) for the words “is £85” there shall be substituted
is—
a
if it has a revenue weight exceeding 3,500 kilograms and not exceeding 12,000 kilograms, the same as the basic goods vehicle rate;
b
if it has a revenue weight exceeding 12,000 kilograms and not exceeding 25,000 kilograms, 300 per cent. of the basic goods vehicle rate;
c
if it has a revenue weight exceeding 25,000 kilograms, 500 per cent. of the basic goods vehicle rate.
3
The following sub-paragraphs shall be inserted after sub-paragraph (5)—
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) or (c) 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) or (c) is an amount which on division by ten produces a remainder of £5, the rate is the amount arrived at increased by £5.