Chwilio Deddfwriaeth

Finance Act 1977

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Section 6.

SCHEDULE 5Provisions substituted in [1972 c. 10.] Vehicles (Excise) Act (Northern Ireland) 1972

IProvisions substituted for Part II of Schedule 1

Description of vehicleRate of duty
£
1. Bicycles and tricycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres; electrically propelled bicycles; electrically propelled tricycles which do not exceed 165 pounds in weight unladen5.00
2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres; tricycles (other than those in the foregoing paragraph) and vehicles (other than mowing machines) with more than three wheels, being tricycles and vehicles neither constructed nor adapted for use nor used for the carriage of a driver or passenger10.00
3. Bicycles and tricycles not in the foregoing paragraphs20.00

IIProvisions substituted for Part II of Schedule 2

Description of vehicleRate of duty
£
Hackney carriages25.00 with an additional 50p for each person above 20 (excluding the driver) for which the vehicle has seating capacity.

IIIProvisions substituted for Part II of Schedule 3

Weight unladen of vehicleRate of duty
1.2.3.4.5.
Description of vehicleExceedingNot exceedingInitialAdditional for each ton or part of a ton in excess of the weight in column 2
££
1. Agricultural machines; digging machines; mobile cranes; works trucks; mowing machines; fishermen's tractors.8.50
2. Haulage vehicles, being showmen's vehicles.7 ¼ tons84.00
7 ¼ tons8 tons101.00
8 tons10 tons118.00
10 tons118.0018.00
3. Haulage vehicles, not being showmen's vehicles.2 tons90.00
2 tons4 tons160.00
4 tons6 tons230.00
6 tons7 ¼ tons300.00
7 ¼ tons8 tons370.00
8 tons370.0080.00

IVProvisions substituted for Part II of Schedule 4

Tables showing Annual Rates of Duty on Goods Vehicles

Table A
General Rates of Duty
Weight unladen of vehicleRate of duty
1.2.3.4.5.
Description of vehicleExceedingNot exceedingInitialAdditional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2
££
1. Farmers' goods vehicles12 cwt30.00
12 cwt16 cwt32.00
16 cwt1 ton35.00
1 ton3 tons35.004.00
3 tons6 tons67.002.00
6 tons8 tons91.001.00
8 tons99.002.00
2. Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons.12 cwt38.00
12 cwt16 cwt40.00
16 cwt1 ton43.00
1 ton6 tons43.003.00
6 tons10 tons103.004.00
10 tons167.005.00
3. Goods vehicles not included in any of the foregoing provisions of this Part.16 cwt50.00
16 cwt1 ton56.00
1 ton3 tons56.0010.00
3 tons4 tons136.0016.00
4 tons6 tons200.0021.00
6 tons10 tons368.0024.00
10 tons752.0028.00
Table B
Rates of Duty on Goods Vehicles used for drawing Trailers
Weight unladen of vehicle
1.2.3.4.
Description of vehicleExceedingNot exceedingRate of duty
££
1. Showmen's goods vehicles30.00
2. Other goods vehicles1 ½ tons30.00
1 ½ tons3 tons40.00
3 tons4 tons67.00
4 tons6 tons90.00
6 tons112.00

VProvisions substituted for Part II of Schedule 5

Description of vehicleRate of duty
£
1. Electrically propelled36.00
2. Not electrically propelled—
(a) if first registered under the Roads Act 1920 before 1st January 1947, or which, if its first registration for taxation purposes had been effected in Northern Ireland would have been so first registered as aforesaid under the Act as in force in Northern Ireland—
(i) not exceeding 6 horse-power30.00
(ii) exceeding 6 horse-power, but not exceeding 9 horse-power—for each unit or part of a unit of horse-power5.00
(b) other vehicles50.00

Yn ôl i’r brig

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