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Finance Act, 1976

Rates of vehicle excise duty.

79.—(1) Subject to subsections (2) and (3) of this section, the Act of 1952, shall, as respects licences under section 1 of that Act for periods beginning on or after the 1st day of March, 1976, be amended by the substitution in Part I of the Schedule thereto (as amended by section 93 (4) of the Finance Act, 1973 ) of the following subparagraph for subparagraph (d) of paragraph 6:

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

not exceeding 8 horse-power

£4 for each unit or part of a unit of horse-power

exceeding 8 horse-power and not exceeding 12 horse-power

£5 for each unit or part of a unit of horse-power

exceeding 12 horse-power

£6 for each unit or part of a unit of horse-power

electrically propelled

£22”.

(2) Subsection (1) 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 said 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.

(3) Subsection (1) of this section shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 , as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 .

(4) Proceeds of the variations of duties effected by this section, calculated in such manner as the Minister for Finance may direct, shall, notwithstanding section 3 of the Act of 1952, be disregarded in any determination of a sum to be issued out of the Central Fund under section 2 (1) of the Act of 1920.