Finance Act 1999

SCHEDULE 1 Rates of vehicle excise duty for goods vehicles etc

Section 9. 1 Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty) shall be amended as follows. 2 (1) In sub-paragraph (2A)(b) of paragraph 6 (vehicles which are used for exceptional loads and satisfy the reduced pollution requirements), for “£4,670” there shall be substituted “ £4,170 ”. (2) In sub-paragraph (3) of that paragraph (weight by reference to which vehicles classified as vehicles used for exceptional loads), for “38,000 kilograms” there shall be substituted “ 41,000 kilograms ”. 3 For the Table in paragraph 9(1) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted— Revenue weight of vehicle | Rate (1) Exceeding | (2) Not Exceeding | (3) Two axle vehicle | (4) Three axle vehicle | (5) Four or more axle vehicle kgs | kgs | £ | £ | £ 3,500 | 7,500 | 160 | 160 | 160 7,500 | 12,000 | 300 | 300 | 300 12,000 | 13,000 | 470 | 490 | 350 13,000 | 14,000 | 650 | 490 | 350 14,000 | 15,000 | 840 | 490 | 350 15,000 | 17,000 | 1,320 | 490 | 350 17,000 | 19,000 | 1,600 | 850 | 350 19,000 | 21,000 | 1,600 | 1,020 | 350 21,000 | 23,000 | 1,600 | 1,470 | 510 23,000 | 25,000 | 1,600 | 2,230 | 830 25,000 | 27,000 | 1,600 | 2,340 | 1,470 27,000 | 29,000 | 1,600 | 2,340 | 2,320 29,000 | 31,000 | 1,600 | 2,340 | 3,360 31,000 | 44,000 | 1,600 | 2,340 | 4,400 4 In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,670” there shall be substituted “ £4,170 ”. 5 For the Table in paragraph 9B (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted— Revenue weight of vehicle | Rate (1) Exceeding | (2) Not Exceeding | (3) Two axle vehicle | (4) Three axle vehicle | (5) Four or more axle vehicle kgs | kgs | £ | £ | £ 3,500 | 7,500 | 155 | 155 | 155 7,500 | 12,000 | 155 | 155 | 155 12,000 | 13,000 | 155 | 155 | 155 13,000 | 14,000 | 155 | 155 | 155 14,000 | 15,000 | 155 | 155 | 155 15,000 | 17,000 | 320 | 155 | 155 17,000 | 19,000 | 600 | 155 | 155 19,000 | 21,000 | 600 | 155 | 155 21,000 | 23,000 | 600 | 470 | 155 23,000 | 25,000 | 600 | 1,230 | 155 25,000 | 27,000 | 600 | 1,340 | 470 27,000 | 29,000 | 600 | 1,340 | 1,320 29,000 | 31,000 | 600 | 1,340 | 2,360 31,000 | 44,000 | 600 | 1,340 | 3,400 6 For the Table in paragraph 11(1) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted— Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles (1) Exceeding | (2) Not exceeding | (3) Any no. of semi- trailer axles | (4) 2 or more semi- trailer axles | (5) 3 or more semi- trailer axles | (6) Any no. of semi- trailer axles | (7) 2 or more semi- trailer axles | (8) 3 or more semi- trailer axles kgs | kgs | £ | £ | £ | £ | £ | £ 3,500 | 7,500 | 160 | 160 | 160 | 160 | 160 | 160 7,500 | 12,000 | 300 | 300 | 300 | 300 | 300 | 300 12,000 | 16,000 | 460 | 460 | 460 | 460 | 460 | 460 16,000 | 20,000 | 520 | 460 | 460 | 460 | 460 | 460 20,000 | 23,000 | 810 | 460 | 460 | 460 | 460 | 460 23,000 | 26,000 | 1,190 | 590 | 460 | 590 | 460 | 460 26,000 | 28,000 | 1,190 | 1,130 | 460 | 1,130 | 460 | 460 28,000 | 31,000 | 1,740 | 1,740 | 1,090 | 1,740 | 660 | 460 31,000 | 33,000 | 2,530 | 2,530 | 1,740 | 2,530 | 1,000 | 460 33,000 | 34,000 | 5,170 | 5,170 | 1,740 | 2,530 | 1,470 | 570 34,000 | 35,000 | 5,170 | 5,170 | 2,840 | 2,530 | 2,100 | 860 35,000 | 36,000 | 6,750 | 6,750 | 2,840 | 2,530 | 2,100 | 860 36,000 | 38,000 | 9,250 | 9,250 | 3,210 | 2,820 | 2,820 | 1,280 38,000 | 41,000 | 9,250 | 9,250 | 5,750 | 4,250 | 4,250 | 2,500 41,000 | 44,000 | 9,250 | 9,250 | 5,750 | 7,250 | 7,250 | 1,280 7 In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,670” there shall be substituted “ £4,170 ”. 8 For the Table in paragraph 11B (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted— Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles (1) Exceeding | (2) Not exceeding | (3) Any no. of semi- trailer axles | (4) 2 or more semi- trailer axles | (5) 3 or more semi- trailer axles | (6) Any no. of semi- trailer axles | (7) 2 or more semi- trailer axles | (8) 3 or more semi- trailer axles kgs | kgs | £ | £ | £ | £ | £ | £ 3,500 | 7,500 | 155 | 155 | 155 | 155 | 155 | 155 7,500 | 12,000 | 155 | 155 | 155 | 155 | 155 | 155 12,000 | 16,000 | 155 | 155 | 155 | 155 | 155 | 155 16,000 | 20,000 | 155 | 155 | 155 | 155 | 155 | 155 20,000 | 23,000 | 155 | 155 | 155 | 155 | 155 | 155 23,000 | 26,000 | 190 | 155 | 155 | 155 | 155 | 155 26,000 | 28,000 | 190 | 155 | 155 | 155 | 155 | 155 28,000 | 31,000 | 740 | 740 | 155 | 740 | 155 | 155 31,000 | 33,000 | 1,530 | 1,530 | 740 | 1,530 | 155 | 155 33,000 | 34,000 | 4,170 | 4,170 | 740 | 1,530 | 470 | 155 34,000 | 35,000 | 4,170 | 4,170 | 1,840 | 1,530 | 1,100 | 155 35,000 | 36,000 | 5,750 | 5,750 | 1,840 | 1,530 | 1,100 | 155 36,000 | 38,000 | 8,250 | 8,250 | 2,210 | 1,820 | 1,820 | 280 38,000 | 41,000 | 8,250 | 8,250 | 4,750 | 3,250 | 3,250 | 1,500 41,000 | 44,000 | 8,250 | 8,250 | 4,750 | 6,250 | 6,250 | 280 9 (1) Subject to the following provisions of this paragraph, the preceding provisions of this Schedule apply in relation to licences taken out after 9th March 1999. (2) Sub-paragraph (3) below applies where— (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 (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 or has been 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. (3) For the purposes of section 15 of the Vehicle Excise and Registration Act 1994 (vehicles becoming chargeable at a higher rate) any use of the vehicle on a public road at a time on or after 17th April 1999 when its revenue weight is or was within sub-paragraph (2)(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. (4) Sub-paragraph (5) below applies where— (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; (b) the revenue weight of the vehicle is or has been increased at a time after 9th March 1999; and (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 or was 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. (5) For the purposes of section 15 of the Vehicle Excise and Registration Act 1994 (vehicles becoming chargeable at a higher rate) 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 sub-paragraph (3) 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. (6) In this paragraph— “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; and “pre-commencement licence” means a licence taken out on or before 9th March 1999 and in force after that date.