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DEPARTMENT OF THE ENVIRONMENT, TRANSPORT AND THE REGIONS

SCHEDULE 2

CLAUSE 9:  RATES OF DUTY FOR GOODS VEHICLES

SUMMARY

1.         This clause and schedule provide for changes to Vehicle Excise Duty rates for goods vehicles.  It comes into effect on 1 December 2001 and sets out a simpler and more flexible system of taxation for goods vehicles.

DETAILS OF THE CLAUSE

2.         Subsection (1) provides that Schedule 3 shall have effect.

3.         Subsection (2) provides that the Schedule will apply to licences issued on or after 1 December 2001.

DETAILS OF THE SCHEDULE

Paragraph 1 of the Schedule provides that the Schedule amends Part VIII of Schedule 1 of the Vehicle Excise and Registration Act 1994.

Paragraph 2 contains a new table of rates for rigid goods vehicles between 3.5 tonnes gross weight and 44 tonnes which do not have a Reduced Pollution Certificate.  It replaces the table in paragraph 9(1) in Schedule 1 of the 1994 Act.

Paragraph 3 amends the rate of duty for rigid vehicles over 44 tonnes which do not have a Reduced Pollution Certificate from £5170 to £2585.

Paragraph 4 amends the rate of duty for rigid vehicles over 44 tonnes with a Reduced Pollution Certificate from £4170 to £2085.

Paragraph 5 contains a new table of rates of duty for rigid goods vehicles between 3.5 tonnes gross weight and 44 tonnes with Reduced Pollution Certificates.  It replaces that table in paragraph 9B of Schedule 1 of the 1994 Act.

Paragraph 6 amends the multiplier of the general rate by which the trailer supplement for trailers of more than 12 tonnes is calculated from 275% to 140%.

Paragraph 7 contains a new table of rates of duty for articulated goods vehicles between 3.5 tonnes gross weight and 44 tonnes without Reduced Pollution Certificates.  It replaces the table in paragraph 11(1) of Schedule 1 of the 1994 Act.

Paragraph 8 amends the rate of duty for articulated vehicles with a gross weight greater than 44 tonnes which do not meet the Reduced Pollution Requirements, from  £5170 to £2585.

Paragraph 9 amends the rate of duty for articulated vehicles with a gross weight greater than 44 tonnes which meet the Reduced Pollution Requirements, from  £4170 to £2085.

Paragraph 10 contains a new table of rates of duty for articulated goods vehicles between 3.5 tonnes gross weight and 44 tonnes with Reduced Pollution Certificates.  It replaces the table in paragraph 11(1) of Schedule 1 of the 1994 Act.

Paragraph 11 amends the rate of duty for articulated vehicles between 41 and 44 tonnes without Reduced Pollution Certificates used in combined transport from £1280 to £650.