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Finance Act 1977
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- UK Public General Acts
- 1977 c. 36
- SCHEDULE 5
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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 vehicle | Rate 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 unladen | 5.00 |
| 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 passenger | 10.00 |
| 3. Bicycles and tricycles not in the foregoing paragraphs | 20.00 |
IIProvisions substituted for Part II of Schedule 2
| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| Hackney carriages | 25.00 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 vehicle | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Description of vehicle | Exceeding | Not exceeding | Initial | Additional 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 tons | 84.00 | — |
| 7 ¼ tons | 8 tons | 101.00 | — | |
| 8 tons | 10 tons | 118.00 | — | |
| 10 tons | — | 118.00 | 18.00 | |
| 3. Haulage vehicles, not being showmen's vehicles. | — | 2 tons | 90.00 | — |
| 2 tons | 4 tons | 160.00 | — | |
| 4 tons | 6 tons | 230.00 | — | |
| 6 tons | 7 ¼ tons | 300.00 | — | |
| 7 ¼ tons | 8 tons | 370.00 | — | |
| 8 tons | — | 370.00 | 80.00 | |
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 vehicle | Rate of duty | |||
|---|---|---|---|---|
| 1. | 2. | 3. | 4. | 5. |
| Description of vehicle | Exceeding | Not exceeding | Initial | Additional for each ¼ ton or part of a ¼ ton in excess of the weight in column 2 |
| £ | £ | |||
| 1. Farmers' goods vehicles | — | 12 cwt | 30.00 | — |
| 12 cwt | 16 cwt | 32.00 | — | |
| 16 cwt | 1 ton | 35.00 | — | |
| 1 ton | 3 tons | 35.00 | 4.00 | |
| 3 tons | 6 tons | 67.00 | 2.00 | |
| 6 tons | 8 tons | 91.00 | 1.00 | |
| 8 tons | — | 99.00 | 2.00 | |
| 2. Showmen's goods vehicles; electrically propelled goods vehicles (other than farmers' goods vehicles); tower wagons. | — | 12 cwt | 38.00 | — |
| 12 cwt | 16 cwt | 40.00 | — | |
| 16 cwt | 1 ton | 43.00 | — | |
| 1 ton | 6 tons | 43.00 | 3.00 | |
| 6 tons | 10 tons | 103.00 | 4.00 | |
| 10 tons | — | 167.00 | 5.00 | |
| 3. Goods vehicles not included in any of the foregoing provisions of this Part. | — | 16 cwt | 50.00 | — |
| 16 cwt | 1 ton | 56.00 | — | |
| 1 ton | 3 tons | 56.00 | 10.00 | |
| 3 tons | 4 tons | 136.00 | 16.00 | |
| 4 tons | 6 tons | 200.00 | 21.00 | |
| 6 tons | 10 tons | 368.00 | 24.00 | |
| 10 tons | — | 752.00 | 28.00 | |
Table B
Rates of Duty on Goods Vehicles used for drawing Trailers
| Weight unladen of vehicle | |||
|---|---|---|---|
| 1. | 2. | 3. | 4. |
| Description of vehicle | Exceeding | Not exceeding | Rate of duty |
| £ | £ | ||
| 1. Showmen's goods vehicles | — | — | 30.00 |
| 2. Other goods vehicles | — | 1 ½ tons | 30.00 |
| 1 ½ tons | 3 tons | 40.00 | |
| 3 tons | 4 tons | 67.00 | |
| 4 tons | 6 tons | 90.00 | |
| 6 tons | — | 112.00 | |
VProvisions substituted for Part II of Schedule 5
| Description of vehicle | Rate of duty |
|---|---|
| £ | |
| 1. Electrically propelled | 36.00 |
| 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-power | 30.00 |
| (ii) exceeding 6 horse-power, but not exceeding 9 horse-power—for each unit or part of a unit of horse-power | 5.00 |
| (b) other vehicles | 50.00 |
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