Finance Act, 1983

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Excise duties on licences for mechanically propelled vehicles.

73.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 .

(2) The Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended—

(a) by the substitution in section 1 (2) (b) of “forty pounds or less” for “thirty pounds or less” (inserted by the Finance Act, 1982 ),

(b) by the substitution in paragraph 1 of Part I of the Schedule thereto of “£5”, “£11”, “£18”, “£26”, “£33”, “£6”, “£28”, “£21” and “£7” for “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” and “£6”, respectively,

(c) by the substitution in paragraph 4 of Part I of the Schedule thereto of—

(i) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (a),

(ii) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (b) (inserted by the Finance Act, 1973 ),

(iii) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (c) (inserted by the Finance Act, 1973 ), and

(iv) “£75” for “£50” in paragraph (d) (inserted by the Finance Act, 1973 ),

(d) by the substitution in paragraph 4A (inserted by the Finance Act, 1961 ) of Part I of the Schedule thereto of “£10”, “£20”, “£30” and “£40” for “£5”, “£10”, “£15” and “£20”, respectively,

(e) by the substitution in Part I of the Schedule thereto (as amended by section 93 of the Finance Act, 1973 ) 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:

(f) by—

(i) the substitution in subparagraph (c) of paragraph 6 of Part I of the Schedule thereto of “£16” and “£2” for “£8” and “£1”, respectively, and

(ii) the substitution in subparagraph (cc) (inserted by the Finance Act, 1961 ) of the said paragraph 6 of “£16” and “£2” for “£8” and “£1”, respectively,

(g) by the insertion of the following subparagraph before subparagraph (d) of the said paragraph 6 of Part I of the Schedule thereto:

“(ccc) any vehicle which is used as a hearse and for no other purpose—

(3) (a) Subject to paragraphs (b) and (c) of this subsection, the Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of April, 1983, be further amended by the substitution in Part I of the Schedule thereto (as amended by section 71 of the Finance Act, 1982 ) of the following subparagraph for subparagraph (d) of paragraph 6:

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

(b) Paragraph (a) of this subsection shall not have effect in relation to any vehicle—

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

(ii) 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.

(c) Paragraph (a) of this subsection shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).

(4) (a) The Act shall be further amended by the insertion in Part I of the Schedule after paragraph 4A (inserted by the Finance Act, 1961 ) of the following paragraph:

“4B Vehicles (commonly known as ‘off-road dumpers’) exceeding 4 cubic yards in capacity, level loaded, designed and constructed primarily for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like materials and incapable by reason of their design and construction of exceeding a speed of 30 miles per hour on a level road under their own power and which are the subject of special permits under article 17 of the Road Traffic (Construction, Equipment and Use of Vehicles) Regulations 1963, (S.I. No. 190 of 1963) £250.”.

(b) The appropriate repayments shall be made having regard to the foregoing provisions of this subsection and the repayments shall be made in accordance with such directions as may be given by the Minister for the Environment.

(c) This subsection shall come into operation on such day as may be fixed therefor by order made by the Minister for the Environment.

(5) (a) Section 94 (2) of the Finance Act, 1973 , shall be amended—

(i) by the substitution of “£2” for “£1” in paragraph (a) (inserted by the Finance (No. 2) Act, 1981 ),

(ii) by the substitution of “£10” for “£5” in subparagraph (aa) (inserted by the Finance (No. 2) Act, 1981 ),

(iii) by the substitution of “£40” for “£20” in paragraph (c) (inserted by the Finance Act, 1981 ), and

(iv) by the substitution of “£20” for “£10” in paragraph (d) (inserted by the Finance Act, 1981 ).

(b) Paragraph (a) of this subsection shall have effect in respect of vehicles in relation to which licences under section 1 of the Act are taken out for periods beginning on or after the 1st day of April, 1983.