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Finance Act 1988
1988 c. 39 - continued

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SCHEDULE 2
Section 4. 
 Vehicles Excise Duty
 

Part I
 
Tables Substituted in Part II of Schedule 4 to the 1971 and 1972 Acts
 


Table A
Rates of Duty on Rigid Goods Vehicles Exceeding 12 Tonnes Plated Gross Weight
General Rates
Plated gross weight of vehicleRate of duty
(1)(2)(3)(4)(5)
ExceedingNot exceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
tonnestonnes£££
1213410320320
1314570340340
1415740340340
15171,130340340
1719 540340
1921 730340
2123 1,000490
2325 1,780690
2527  1,110
2729  1,630
2930.49  2,680


 


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 vehicleRate of duty
(1)(2)(3)(4)(5)
ExceedingNot exceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
tonnestonnes£££
1213245190190
1314340205205
1415445205205
1517680205205
1719 325205
1921 440205
2123 600295
2325 1,070415
2527  665
2729  980
2930.49  1,610


 


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 vehicleRate of duty
(1)(2)(3)(4)(5)
ExceedingNot exceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
tonnestonnes£££
12131059090
13141459090
14151859090
15172859090
1719 13590
1921 18590
2123 250125
2325 445175
2527  280
2729  410
2930.49  670


 

Part II
 
Vehicles Carrying or Drawing Exceptional Loads
     1.    The [1971 c. 10.] Vehicles (Excise) Act 1971 ("the 1971 Act") and the [1972 c. 10 (N.I.).] Vehicles (Excise) Act (Northern Ireland) 1972 ("the 1972 Act") shall be amended as follows.
     2.    In section 1(2) of each Act (charge of duty), for the words "the first five Schedules" there shall be substituted the words "Schedules 1 to 5".
     3.    In Part I of Schedule 3 to each Act (annual rates of duty on tractors etc.), in paragraph 6 (definition of "haulage vehicle"), after the words "other than one" there shall be inserted the words "to which Schedule 4A to this Act applies or which is".
     4.    In Part I of Schedule 4 to each Act (annual rates of duty on goods vehicles), in paragraph 15—
    (a)  in sub-paragraph (1), in the definition of "goods vehicle", after the word "means" there shall be inserted the words "subject to sub-paragraph (1A) below"; and
    (b)  after that sub-paragraph there shall be inserted—
         "(1A)  In this Schedule "goods vehicle" does not include a vehicle to which Schedule 4A to this Act applies."
     5.    After Schedule 4 to the 1971 Act there shall be inserted—
  
 "Annual Rates of Duty on Vehicles Used for Carrying or Drawing Exceptional Loads

1.    This Schedule applies to a vehicle—
    (a)  which is a heavy motor car used for the carriage of exceptional loads; or
    (b)  which is a heavy locomotive, light locomotive or motor tractor used to draw trailers carrying such loads,
and which, when so used, is authorised for use on roads by virtue of an order under section 42 of the [1972 c. 20.] Road Traffic Act 1972.

2.    The annual rate of duty applicable to a vehicle to which this Schedule applies shall be £1,600.

3.    Where a vehicle—
    (a)  to which this Schedule applies; and
    (b)  which would, but for paragraphs 5 and 15(1A) of Schedule 4 to this Act, be a goods vehicle of a description to which a higher rate of duty is applicable under this Act,
is at any time used on roads otherwise than as mentioned in paragraph 1 above, section 18 of this Act shall apply as if that vehicle were then being used in a manner or for a purpose which brings it within that description of vehicle.

4.    In this Schedule—
    "exceptional load" means a load which—

      (a)  by reason of its dimensions, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) complies in all respects with requirements of regulations under section 40 of the Road Traffic Act 1972; or

      (b)  by reason of its weight, cannot be carried by a heavy motor car or trailer, or a combination of a heavy motor car and trailer, which (in either case) has a total laden weight of not more than the specified amount and complies in all respects with such requirements;
    "specified amount" means—

      (a)  in relation to any time before 1st October 1989, 32,520 kilograms;

      (b)  in relation to any time on or after that date, 38,000 kilograms;

    and other expressions which are also used in the [1972 c. 20.] Road Traffic Act 1972 have the same meanings as in that Act.
     6.    The provisions set out in paragraph 5 above shall also be inserted after Schedule 4 to the 1972 Act, but modified for that purpose by the substitution for any reference to the Road Traffic Act 1972, or to section 40 or 42 of that Act, of a reference to the [S.I. 1981/154 (N.I. 1).] Road Traffic (Northern Ireland) Order 1981, or to Article 28 or 29(3) of that Order.
 
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