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Finance Act, 1973

Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.

93.—(1) The Finance (Excise Duties) (Vehicles) Act, 1952 , shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of June, 1973, be amended by the substitution in paragraph 1 (a) of Part I of the Schedule thereto of £2, £5, £8, £12 and £15 as the rates of duty in lieu of £1.50, £3, £4.50, £7.00 and £9.50

(2) The Finance (Excise Duties) (Vehicles) Act, 1952 , shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of June, 1973, be amended by the substitution in Part I of the Schedule thereto of the following subparagraphs for subparagraphs (b), (c) and (d) of paragraph 4:

“(b) tractors (being tractors designed and constructed primarily for use otherwise than on roads and incapable by reason of their construction of exceeding a speed of 25 miles per hour on a levels road under their own power) and agricultural engines, not being tractors or engines used for hauling on roads any objects except their own necessary gear, threshing appliances, farming implements or supplies of fuel or water required for the purposes of the vehicles or agricultural purposes

£1.

(c) tractors (being tractors designed and constructed primarily for use otherwise than on roads and incapable by reason of their construction of exceeding a speed of 25 miles per hour on a level road under their own power and not being tractors in respect of which a duty is chargeable at the rate specified in subparagraph (b) of this paragraph) which are used for haulage in connection with agriculture and for no other purpose

£5.

Where a tractor is fitted with a detachable platform, container or implement (being a platform, container or implement used primarily for farm work), goods or burden of any other description conveyed on or in the platform, container or implement shall be regarded for the purposes of this subparagraph as being hauled by the tractor.

(d) tractors of any other description

£50.”

(3) The Finance (Excise Duties) (Vehicles) Act, 1952 , shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of June, 1973, be amended by the substitution in Part I of the Schedule thereto of the following paragraph for paragraph 5:

“5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion:

(a) being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen

£20

(b) being vehicles which are not such electrically propelled vehicles as aforesaid—

(i) not exceeding 12 cwt. in weight unladen

£25

(ii) exceeding 12 cwt. but not exceeding 16 cwt. in weight unladen

£31

(iii) exceeding 16 cwt. but not exceeding 1 ton in weight unladen

£37

(iv) exceeding 1 ton but not exceeding 2 tons in weight unladen

£37, plus £6 for each quarter-ton, or part thereof, of weight unladen in excess of 1 ton

(v) exceeding 2 tons but not exceeding 3 tons in weight unladen

£61, plus £8 for each quarter-ton, or part thereof, of weight unladen in excess of 2 tons

(vi) exceeding 3 tons but not exceeding 4 tons in weight unladen

£93, plus £8 for each quarter-ton, or part thereof, of weight unladen in excess of 3 tons

(vii) exceeding 4 tons but not exceeding 5 tons in weight unladen

£125, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 4 tons

(viii) exceeding 5 tons but not exceeding 6 tons in weight unladen

£165, plus £15 for each quarter-ton, or part thereof, of weight unladen in excess of 5 tons

(ix) exceeding 6 tons in weight unladen

£225, plus £20 for each quarter-ton, or part thereof, of weight unladen in excess of 6 tons

with an additional duty, in the case of any vehicle used for drawing a trailer, of—

(I) where the vehicle does not exceed 2 tons in weight unladen

£14

(II) where the vehicle exceeds 2 tons but does not exceed 3 tons in weight unladen

£18

(III) where the vehicle exceeds 3 tons but does not exceed 4 tons in weight unladen

£24

(IV) where the vehicle exceeds 4 tons but does not exceed 5 tons in weight unladen

£32

(V) where the vehicle exceeds 5 tons but does not exceed 6 tons in weight unladen

£42

(VI) where the vehicle exceeds 6 tons in weight unladen

£54.”

(4) Subject to subsection (5) of this section, the Finance (Excise Duties) (Vehicles) Act, 1952 , shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of June, 1973, be amended by the substitution in Part I of the Schedule thereto of the following subparagraph for subparagraph (d) of paragraph 6:

“(d) other vehicles to which this paragraph applies—

£

not exceeding 8 horse-power or electrically propelled

22

exceeding 8 horse-power but not exceeding 9 horse-power

25.50

exceeding 9 horse-power but not exceeding 10 horse-power

£29

exceeding 10 horse-power but not exceeding 11 horse-power

33

exceeding 11 horse-power but not exceeding 12 horse-power

37.50

exceeding 12 horse-power but not exceeding 13 horse-power

42

exceeding 13 horse-power but not exceeding 14 horse-power

46-50

exceeding 14 horse-power but not exceeding 15 horse-power

51

exceeding 15 horse-power

55.”

(5) Subsection (4) of this section shall not have effect in relation to any vehicle—

(a) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose,

(b) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose, or

(c) which is used as a hearse and for no other purpose.

(6) The proceeds, calculated in such manner as the Minister for Finance may direct, of—

(a) the variations of duties effected by this section and section 95 of this Act,

(b) the duty imposed by section 94 of this Act, and

(c) the increases of fees effected by the Road Traffic (Licensing of Drivers) (Amendment) Regulations, 1973,

shall, notwithstanding section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952 , be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Roads Act, 1920 .