Orders of the Day — 9. Vehicle Excise Duty (Rates for Goods Vehicles etc.)

– in the House of Commons at 9:40 pm on 15th March 1999.

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Resolved,

That Schedule 1 to the Vehicle Excise and Registration Act 1994 be amended as follows—

  1. (1) In sub-paragraph (2A)(b) of paragraph 6, for "£4,670" there shall be substituted "£4,170".
  2. (2) In sub-paragraph (3) of that paragraph, for "38,000 kilograms" there shall be substituted "41,000 kilograms".
  3. (3) For the Table in paragraph 9(1) there shall be substituted—

(6) For the Table in paragraph 11(1) there shall be substituted—

Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1) Exceeding(2) Not exceeding(3) Any number of semi-trailer axles(4) 2 or more semi-trailer axles(5) 3 or more semi-trailer axles(6) Any number of semi-trailer axles(7) 2 or more semi-trailer axles(8) 3 or more semi-trailer axles
kgskgs££££££
3,5007,500160160160160160160
7,50012,000300300300300300300
12,00016,000460460460460460460
16,00020,000520460460460460460
20,00023,000810460460460460460
23,00026,0001,190590460590460460
26,00028,0001,1901,1304601,130460460
28,00031,0001,7401,7401,0901,740660460
31,00033,0002,5302,5301,7402,5301,000460
33,00034,0005,1705,1701,7402,5301,470570
34,00035,0005,1705,1702,8402,5302,100860
35,00036,0006,7506,7502,8402,5302,100860
36,00038,0009,2509,2503,2102,8202,8201,280
38,00041,0009,2509,2505,7504,2504,2502,500
41,00044,0009,2509,2505,7507,2507,2501,280

(7) In paragraph 11A(3), for "£4,670" there shall be substituted"£4,170"

Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1) Exceeding(2) Not exceeding(3) Any number of semi-trailer axles(4) 2 or more semi-trailer axles(5) 3 or more semi-trailer axles(6) Any number of semi-trailer axles(7) 2 or more semi-trailer axles(8) 3 or more semi-trailer axles
kgskgs££££££
3,5007,500155155155155155155
7,50012,000155155155155155155
12,00016,000155155155155155155
16,00020,000155155155155155155
20,00023,000155155155155155155
23,00026,000190155155155155155
26,00028,000190155155155155155
28,00031,000740740155740155155
31,00033,0001,5301,5307401,530155155
33,00034,0004,1704,1707401,530470155
34,00035,0004,1704,1701,8401,5301,100155
35,00036,0005,7505,7501,8401,5301,100155
36,00038,0008,2508,2502,2101,8201,820280
38,00041,0008,2508,2504,7503,2503,2501,500
41,00044,0008,2508,2504,7506,2506,250280

(9) Subject to the following paragraphs of this Resolution, the preceding paragraphs apply in relation to licences taken out after 9th March 1999.

(10) Paragraph (11) below applies where—

  1. (a) a pre-commencement licence was taken out for a goods vehicle at a rate applicable to a vehicle with a revenue weight falling within a specified range of weights; and
  2. (b) the revenue weight of the vehicle at any time on or after 17th April 1999 (though still within the specified range of weights mentioned in paragraph (a) above) is one which, for the purposes of taking out a licence for that vehicle after 9th March 1999, would fall in a range of weights attracting a rate of duty higher than that attracted by the vehicle's licensed weight.

(11) For the purposes of section 15 of the Vehicle Excise and Registration Act 1994 any use of the vehicle on a public road at a time on or after 17th April 1999 when its revenue weight falls within paragraph (10)(b) above shall be treated as a use of the vehicle so as to subject it to a rate of duty higher than that at which the pre-commencement licence was taken out.

(12) Paragraph (13) below applies where—

(8) For the Table in paragraph 11B there shall be substituted—

  1. (a) pre-commencement licence was taken out for a goods vehicle at a rate applicable to a vehicle with a revenue weight falling within a specified range of weights;
  2. (b) the revenue weight of the vehicle is increased at a time after 9th March 1999; and
  3. (c) the revenue weight of the vehicle immediately after the increase (though still within the specified range of weights mentioned in paragraph (a) above) is one which, for the purposes of taking out a licence for that vehicle after 9th March 1999, would fall in a range of weights attracting a rate of duty higher than that attracted by the vehicle's licensed weight.

(13) For the purposes of section 15 of the Vehicle Excise and Registration Act 1994 any use of the vehicle on a public road after the increase in its revenue weight shall be treated (if it would not otherwise be so treated by virtue of paragraph (11) above) as a use of the vehicle so as to subject it to a rate of duty higher than that at which the pre-commencement licence was taken out.

(14) In this Resolution— licensed weight", in relation to a vehicle, means the revenue weight of the vehicle at the time when the

pre-commencement licence for that vehicle was taken out; andpre-commencement licence" means a licence taken out on or before 9th March 1999 and in force after that date.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.