Office of Public Sector Information
SCHEDULE 4 continued PART III continued
(13) For sub-paragraph (2) of paragraph 11 there shall be substituted the following sub-paragraphs—
“(2) The annual rate of vehicle excise duty applicable—
(a) to any tractive unit which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and
(b) to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms,
shall be the basic goods vehicle rate.
(3) The annual rate of vehicle excise duty applicable to a tractive unit which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate.
(4) In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.
(5) In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1), to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.”
(14) Paragraph 12 (farmers' goods vehicles and showmen’s goods vehicles) shall be omitted.
(15) In paragraph 13(1) (regulations for reducing plated weights) for the words from “its plated gross weight” to “weight specified” there shall be substituted “its revenue weight were such lower weight as may be specified”.
(16) In paragraph 14 (vehicles for conveying machines) sub-paragraphs (b) and (c) shall be omitted.
(17) In paragraph 17(1) (meaning of “trailer”)—
(a) at the end of paragraph (a) there shall be inserted “or”;
(b) paragraphs (c) to (e) (road construction vehicles, certain farming implements drawn by farmer’s goods vehicle, and certain trailers used to carry gas for propulsion, excluded from meaning of “trailer”) shall be omitted.
(18) Paragraph 17(2) (interpretation of paragraph 17(1)(e)) shall be omitted.
(19) The following shall be inserted after paragraph 17—
18 (1) In this Part “island goods vehicle” means any goods vehicle which—
(a) is kept for use wholly or partly on the roads of one or more small islands; and
(b) is not kept or used on any mainland road, except in a manner authorised by sub-paragraph (2) or (3).
(2) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if—
(a) the road is one used for travel between a landing place and premises where vehicles disembarked at that place are loaded or unloaded, or both;
(b) the length of the journey, using that road, from that landing place to those premises is not more than five kilometres;
(c) the vehicle in question is one which was disembarked at that landing place after a journey by sea which began on a small island; and
(d) the loading or unloading of that vehicle is to take place, or has taken place, at those premises.
(3) The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if—
(a) that vehicle has a revenue weight not exceeding 17,000 kilograms;
(b) that vehicle is normally kept at a base or centre on a small island; and
(c) the only journeys for which that vehicle is used are ones that begin or end at that base or centre.
(4) References in this paragraph to a small island are references to any such island falling within sub-paragraph (5) as may be designated as a small island by an order made by the Secretary of State.
(5) An island falls within this sub-paragraph if—
(a) it has an area of 230,000 hectares or less; and
(b) the absence of a bridge, causeway, tunnel, ford or other way makes it at all times impracticable for road vehicles to be driven under their own power from that island as far as the mainland.
(6) The reference in sub-paragraph (5) to driving a road vehicle as far as the mainland is a reference to driving it as far as any public road in the United Kingdom which is not on an island with an area of 230,000 hectares or less and is not a road connecting two such islands.
(7) In this paragraph—
“island” includes anything that is an island only when the tide reaches a certain height;
“landing place” means any place at which vehicles are disembarked after sea journeys;
“mainland road” means any public road in the United Kingdom, other than one which is on a small island or which connects two such islands; and
“road vehicles” means vehicles which are designed or adapted primarily for being driven on roads and which do not have any special features for facilitating their being driven elsewhere;
and references in this paragraph to the loading or unloading of a vehicle include references to the loading or unloading of its trailer or semi-trailer.”
15 In section 17 of the 1994 Act (exceptions from charge at higher rate) the following provisions shall be omitted—
(a) subsections (3) to (5) (provisions about farmers' goods vehicles);
(b) subsections (6) and (7) (agricultural tractors and farmers' goods vehicles in Northern Ireland).
16 (1) This Part of this Schedule shall apply in relation to licences taken out on or after 1st July 1995.
(2) This Part of this Schedule shall also apply in relation to any use after 30th June 1995 of a vehicle which—
(a) had a plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight) on that date, and
(b) at the time when it is used has a confirmed maximum weight which, if that had been its plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) on that date, would have brought it within a description of vehicle to which a higher rate of duty was applicable on that date.
17 This Part of this Schedule (which supplements provisions of Part III of this Schedule) makes—
(a) provision for determining the revenue weight of a vehicle, and
(b) consequential amendments.
18 In section 7(3) of the 1994 Act (matters that may be contained in declarations and particulars to be made or furnished by applicants for licences) for paragraph (b) there shall be substituted—
“(b) the vehicle’s revenue weight,
(ba) the place where the vehicle has been or is normally kept, and”.
19 In section 15(4) of the 1994 Act (exchange of licences where higher rate becomes chargeable) at the beginning there shall be inserted “Subject to section 7(5),”.
20 In section 16 of the 1994 Act (exceptions from charge at higher rate) in each of subsections (2)(b)(i), (4)(b)(i) and (6)(b)(i) for the words “a plated train weight (or, in Northern Ireland, a relevant maximum train weight)” there shall be substituted “a revenue weight”.
21 In section 20 of the 1994 Act (combined road and rail transport) for subsection (3) there shall be substituted the following subsection—
“(3) In this section “relevant goods vehicle” means any vehicle the rate of duty applicable to which is provided for in Part VIII of Schedule 1 or which would be such a vehicle if Part VI of that Schedule did not apply to the vehicle.”
22 In section 39 of the 1994 Act (relevant higher rate used in calculating penalty)—
(a) in subsection (2)(a) for the words “plated gross weight or plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight)” there shall be substituted “revenue weight”;
(b) in each of subsections (4)(a) and (5)(a) for the words “plated gross weight or plated train weight (or, in Northern Ireland, relevant maximum weight or relevant maximum train weight)” there shall be substituted “revenue weight”;
(c) in the words after paragraph (b) of each of subsections (4) and (5) for the words “plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight)” there shall be substituted “revenue weight”.
23 In section 40(2) of the 1994 Act (relevant period used in calculating penalty)—
(a) for the words “plated gross weight or a plated train weight (or, in Northern Ireland, a relevant maximum weight or relevant maximum train weight)” there shall be substituted “revenue weight”;
(b) for the words “was plated with (or rated at) the higher weight” there shall be substituted “became a vehicle with a higher revenue weight”.
24 In section 45 of the 1994 Act (false or misleading information) after subsection (3) there shall be inserted the following subsections—
“(3A) A person who, in supplying information or producing documents for the purposes of any regulations made under section 61A—
(a) makes a statement which to his knowledge is false or in any material respect misleading or recklessly makes a statement which is false or in any material respect misleading, or
(b) produces or otherwise makes use of a document which to his knowledge is false or in any material respect misleading,
is guilty of an offence.
(3B) A person who—
(a) with intent to deceive, forges, alters or uses a certificate issued by virtue of section 61A;
(b) knowing or believing that it will be used for deception lends such a certificate to another or allows another to alter or use it; or
(c) without reasonable excuse makes or has in his possession any document so closely resembling such a certificate as to be calculated to deceive,
is guilty of an offence.”
25 In section 60(2) of the 1994 Act (orders subject to annulment), after “section 3(3)” there shall be inserted “, paragraph 18(4) of Schedule 1”.
26 Immediately before section 61 of the 1994 Act there shall be inserted the following section—
(1) Any reference in this Act to the revenue weight of a vehicle is a reference—
(a) where it has a confirmed maximum weight, to that weight; and
(b) in any other case, to the weight determined in accordance with the following provisions of this section.
(2) For the purposes of this Act a vehicle which does not have a confirmed maximum weight shall have a revenue weight which, subject to the following provisions of this section, is equal to its design weight.
(3) Subject to subsection (4), the design weight of a vehicle is, for the purposes of this section—
(a) in the case of a tractive unit, the weight which is required, by the design and any subsequent adaptations of that vehicle, not to be exceeded by an articulated vehicle which—
(i) consists of the vehicle and any semi-trailer capable of being drawn by it, and
(ii) is in normal use and travelling on a road laden;
and
(b) in the case of any other vehicle, the weight which the vehicle itself is designed or adapted not to exceed when in normal use and travelling on a road laden.
(4) Where, at any time, a vehicle—
(a) does not have a confirmed maximum weight,
(b) has previously had such a weight, and
(c) has not acquired a different design weight by reason of any adaptation made since the most recent occasion on which it had a confirmed maximum weight,
the vehicle’s design weight at that time shall be equal to its confirmed maximum weight on that occasion.
(5) An adaptation reducing the design weight of a vehicle shall be disregarded for the purposes of this section unless it is a permanent adaptation.
(6) For the purposes of this Act where—
(a) a vehicle which does not have a confirmed maximum weight is used on a public road in the United Kingdom, and
(b) at the time when it is so used—
(i) the weight of the vehicle, or
(ii) in the case of a tractive unit used as part of an articulated vehicle consisting of the vehicle and a semi-trailer, the weight of the articulated vehicle,
exceeds what, apart from this subsection, would be the vehicle’s design weight,
it shall be conclusively presumed, as against the person using the vehicle, that the vehicle has been temporarily adapted so as to have a design weight while being so used equal to the actual weight of the vehicle or articulated vehicle at that time.
(7) For the purposes of this Act limitations on the space available on a vehicle for carrying a load shall be disregarded in determining the weight which the vehicle is designed or adapted not to exceed when in normal use and travelling on a road laden.
(8) A vehicle which does not have a confirmed maximum weight shall not at any time be taken to have a revenue weight which is greater than the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain.
(9) A vehicle has a confirmed maximum weight at any time if at that time—
(a) it has a plated gross weight or a plated train weight; and
(b) that weight is the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain;
and the confirmed maximum weight of a vehicle with such a weight shall be taken to be the weight referred to in paragraph (a).
(10) Where any vehicle has a special maximum weight in Northern Ireland which is greater than the maximum laden weight at which that vehicle or, as the case may be, an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used in Great Britain, this section shall have effect, in relation to that vehicle, as if the references to Great Britain in subsections (8) and (9) were references to Northern Ireland.
(11) For the purposes of this section a vehicle has a special maximum weight in Northern Ireland if an order under Article 29(3) of the [S.I. 1981/154(N.I. 1).] Road Traffic (Northern Ireland) Order 1981 (authorisation of use on roads of vehicles and trailers not complying with regulations) has effect in relation to that vehicle for determining the maximum laden weight at which it may lawfully be used in Northern Ireland or, as the case may be, for determining the maximum laden weight at which an articulated vehicle consisting of that vehicle and a semi-trailer may lawfully be used there.”
27 (1) In subsection (3) of section 61 of the 1994 Act (meaning of “appropriate plate”)—
(a) the word “and” shall be inserted at the end of paragraph (a); and
(b) paragraph (c) (plated weight determined by reference to section 41 of the [1988 c. 52.] Road Traffic Act 1988) and the word “and” immediately preceding it shall be omitted.
(2) After subsection (3) of that section there shall be inserted the following subsection—
“(3A) Where it appears to the Secretary of State that there is a description of document which—
(a) falls to be treated for some or all of the purposes of the [1988 c. 52.] Road Traffic Act 1988 as if it were a plating certificate, or
(b) is issued under the law of any state in the European Economic Area for purposes which are or include purposes corresponding to those for which such a certificate is issued,
he may by regulations provide for references in this section to a plating certificate to have effect as if they included references to a document of that description.”
(3) Subsections (4), (5) and (7) of that section (relevant weights in Northern Ireland and definition of “design weight”) shall be omitted.
28 After section 61 of the 1994 Act there shall be inserted the following section—
(1) The Secretary of State may by regulations make provision—
(a) for the making of an application to the Secretary of State for the issue of a certificate stating the design weight of a vehicle;
(b) for the manner in which any determination of the design weight of any vehicle is to be made on such an application and for the issue of a certificate on the making of such a determination;
(c) for the examination, for the purposes of the determination of the design weight of a vehicle, of that vehicle by such persons, and in such manner, as may be prescribed by the regulations;
(d) for a certificate issued on the making of such a determination to be treated as having conclusive effect for the purposes of this Act as to such matters as may be prescribed by the regulations;
(e) for the Secretary of State to be entitled, in cases prescribed by the regulations, to require the production of such a certificate before making a determination for the purposes of section 7(5); and
(f) for appeals against determinations made in accordance with the regulations.
(2) Regulations under this section may provide for an adaptation of a vehicle—
(a) to be taken into account in determining the design weight of a vehicle in a case to which section 60A(6) does not apply, or
(b) to be treated as permanent for the purposes of section 60A(5),
if, and only if, it is an adaptation with respect to which a certificate has been issued under the regulations.
(3) Regulations under this section may provide that such documents purporting to be plating certificates (within the meaning of Part II of the [1988 c. 52.] Road Traffic Act 1988) as satisfy requirements prescribed by the regulations are to have effect, for some or all of the purposes of this Act, as if they were certificates issued under such regulations.
(4) Without prejudice to the generality of the preceding provisions of this section, regulations under this section may, in relation to—
(a) the examination of a vehicle on an application under the regulations, or
(b) any appeals against determinations made for the purposes of the issue of a certificate in accordance with the regulations,
make provision corresponding to, or applying (with or without modifications), any of the provisions having effect by virtue of so much of sections 49 to 51 of the [1988 c. 52.] Road Traffic Act 1988 as relates to examinations authorised by virtue of, or appeals under, any of those sections.
(5) In this section “design weight” has the same meaning as in section 60A.”
29 Paragraph 16 above shall apply for the purposes of this Part of this Schedule as it applies for the purposes of Part III of this Schedule.
30 (1) In section 7 of the 1994 Act (issue of vehicle licences)—
(a) in subsection (1) (regulations about applications) for “prescribed by regulations made” there shall be substituted “specified”;
(b) in subsection (2) for “prescribed” there shall be substituted “specified”.
(2) In section 11 of the 1994 Act (issue of trade licences) in subsection (1) (regulations about applications)—
(a) for “prescribed by regulations made” there shall be substituted “specified”;
(b) for “so prescribed” there shall be substituted “prescribed by regulations made by the Secretary of State”.
(3) This paragraph shall apply in relation to applications made after the day on which this Act is passed.
31 (1) In section 13 of the 1994 Act (duration of trade licences) in subsection (1) at the end of paragraph (c) there shall be inserted “and ending no later than the relevant date.”
(2) After subsection (1) of that section there shall be inserted—
“(1A) In subsection (1)(c) “the relevant date” means—
(a) in relation to a licence taken out for a period beginning with the first day of any of the months February to June in any year, 31st December of that year;
(b) in relation to a licence taken out for a period beginning with the first day of any of the months August to December in any year, 30th June of the following year.”
(3) This paragraph shall apply in relation to licences taken out after the day on which this Act is passed.
32 (1) The following section shall be inserted after section 19 of the 1994 Act—
(1) The Secretary of State may, if he thinks fit, issue a vehicle licence or a trade licence on receipt of a cheque for the amount of the duty payable on it.
(2) In a case where—
(a) a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured, and
(b) the Secretary of State sends a notice by post to the person informing him that the licence is void as from the time when it was granted,
the licence shall be void as from the time when it was granted.
(3) In a case where—
(a) a vehicle licence or a trade licence is issued to a person on receipt of a cheque which is subsequently dishonoured,
(b) the Secretary of State sends a notice by post to the person requiring him to secure that the duty payable on the licence is paid within such reasonable period as is specified in the notice,
(c) the requirement in the notice is not complied with, and
(d) the Secretary of State sends a further notice by post to the person informing him that the licence is void as from the time when it was granted,
the licence shall be void as from the time when it was granted.
(4) Section 102 of the [1979 c. 2.] Customs and Excise Management Act 1979 (payment for excise licences by cheque) shall not apply in relation to a vehicle licence or a trade licence.”
(2) The following section shall be inserted after section 35 of the 1994 Act—
(1) In a case where—
(a) a notice sent as mentioned in section 19A(2)(b) or a further notice sent as mentioned in section 19A(3)(d) requires the person to deliver up the licence within such reasonable period as is specified in the notice, and
(b) the person fails to comply with the requirement within that period,
he shall be liable on summary conviction to a penalty of an amount found under subsection (2).
(2) The amount is whichever is the greater of—
(a) level 3 on the standard scale;
(b) an amount equal to five times the annual rate of duty that was payable on the grant of the licence or would have been so payable if it had been taken out for a period of twelve months.”
(3) In section 36 of the 1994 Act (dishonoured cheques: additional liability) in subsection (1) for the words from “102” to “cheque)” there shall be substituted “35A”.
(4) This paragraph shall apply in relation to licences taken out after the day on which this Act is passed.
33 In section 21 of the 1994 Act (registration of vehicles) at the beginning of subsections (1) and (2) there shall be inserted “Subject to subsection (3)” and after subsection (2) there shall be inserted—
“(3) The Secretary of State may by regulations provide that in such circumstances as may be prescribed by the regulations a vehicle shall not be registered under this section until a fee of such amount as may be so prescribed is paid.
(4) The Secretary of State may by regulations make provision about repayment of any sum paid by way of a fee mentioned in subsection (3), and the regulations may in particular include provision—
(a) that repayment shall be made only if a specified person is satisfied that specified conditions are met or in other specified circumstances;
(b) that repayment shall be made in part only;
(c) that, in the case of partial repayment, the amount repaid shall be a specified sum or determined in a specified manner;
(d) for repayment of different amounts in different circumstances;
and “specified” here means specified in the regulations.”
34 (1) Section 22 of the 1994 Act (registration regulations) shall be amended as follows.
(2) In subsection (1) the following paragraph shall be inserted after paragraph (d)—
“(dd) require a person by whom any vehicle is sold or disposed of to furnish the person to whom it is sold or disposed of with such document relating to the vehicle’s registration as may be prescribed by the regulations, and to do so at such time as may be so prescribed.”
(3) The following subsections shall be inserted after subsection (1)—
“(1A) The Secretary of State may make regulations providing for the sale of information derived from particulars contained in the register—
(a) to such persons as the Secretary of State thinks fit, and
(b) for such price and on such other terms, and subject to such restrictions, as he thinks fit,
if the information does not identify any person or contain anything enabling any person to be identified.
(1B) Without prejudice to the generality of paragraph (d) of subsection (1) above, regulations under that paragraph may require—
(a) any person there mentioned to furnish particulars to the other person there mentioned or to the Secretary of State or to both;
(b) any person there mentioned who is furnished with particulars in pursuance of the regulations to furnish them to the Secretary of State.”
35 (1) In section 31 of the 1994 Act (relevant period for purposes of additional liability) in subsection (5)(b) (case where duty or amount equal to duty has been paid) the words “(or an amount equal to the duty due)” shall be omitted.
(2) This paragraph shall apply in relation to offences committed after the day on which this Act is passed.
36 (1) The following section shall be inserted after section 32 of the 1994 Act—
Schedule 2A (which relates to the immobilisation of vehicles as regards which it appears that an offence under section 29(1) is being committed and to their removal and disposal) shall have effect.”
(2) The following Schedule shall be inserted after Schedule 2 to the 1994 Act—
1 (1) The Secretary of State may make regulations under this Schedule with respect to any case where an authorised person has reason to believe that, on or after such date as may be prescribed, an offence under section 29(1) is being committed as regards a vehicle which is stationary on a public road.
(2) The regulations may provide that the authorised person or a person acting under his direction may—
(a) fix an immobilisation device to the vehicle while it remains in the place where it is stationary, or
(b) move it from that place to another place on the same or another public road and fix an immobilisation device to it in that other place.
Finance Act 1995