Finance No. 2 Bill – in a Public Bill Committee at 2:15 pm on 18 May 2023.
Amendment made: 10, in schedule 22, page 449, line 25, at end insert—
‘10A “(1) In consequence of the amendments made by paragraph 10, in Part 8 of Schedule 1 to VERA 1994 (annual rates of duty: goods vehicles), paragraph 10 (relevant rigid goods vehicles) is amended as follows.
(2) After sub-paragraph (2) insert—
“(2A) In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).”
(3) In sub-paragraph (3)—
(a) in the opening words omit “following”;
(b) in paragraph (c), for “appropriate HGV road user levy band” substitute “vehicle excise duty band”.
(4) For sub-paragraph (5) substitute—
“(5A) The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—
Revenue weight of vehicle
2 axle vehicle
3 axle vehicle
4 or more axle vehicle
Exceeding
Not exceeding
kgs
kgs
Band
Band
Band
11,999
15,000
B(T)
B(T)
B(T)
15,000
21,000
D(T)
B(T)
B(T)
21,000
23,000
E(T)
C(T)
B(T)
23,000
25,000
E(T)
D(T)
C(T)
25,000
27,000
E(T)
D(T)
D(T)
27,000
44,000
E(T)
E(T)
E(T)”.
(5) In each of the tables after sub-paragraph (6), in the headings to column 1, for “Appropriate HGV road user levy band” substitute “Vehicle excise duty band”.’—
This amendment and Amendment 9 would make consequential amendments to ensure that vehicle excise duty remains chargeable on certain HGVs on the same basis, and in the same amounts, as it is chargeable before the amendments to the HGV road user levy in the Bill have effect.
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