Finance Act, 1985

Excise duties on mechanically propelled vehicles (conversion from horse-power to cubic centimetres).

33.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 , and any reference to cubic centimetres is a reference to the cylinder capacity of an engine as referred to in the Act.

(2) The Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of October, 1985, be amended—

(a) by the substitution, in subparagraph (c) of paragraph 6 (as amended by the Finance Act, 1960 , and the Finance Act, 1983 ) of Part I of the Schedule thereto, of “not exceeding 1,012 cubic centimetres” for “not exceeding 8 horse-power”, of “exceeding 1,012 cubic centimetres” for “exceeding 8 horse-power”, and of “£2 for each 125 cubic centimetres or part thereof” for “£2 for each unit or part of a unit of horse-power”,

(b) by the substitution of the following subparagraph for subparagraph (cc) (inserted by the Finance Act, 1961 , and amended by the Finance Act, 1983 ) of paragraph 6 of Part I of the Schedule thereto:

“(ci) vehicles (commonly known as fork lift trucks) designed and constructed for the purpose of loading and unloading goods where the person taking out the licence shows to the satisfaction of the licensing authority that the vehicle is used on public roads only—

(a) for the purpose of proceeding to and from the site where it is to be used for loading and unloading, and when so proceeding neither carries nor hauls any load other than such as is necessary for its propulsion or equipment,

(b) as part of the process of loading or unloading, for the purpose of conveying goods for a distance of not more than half of a mile to and from the site where it is loading or unloading—

not exceeding 1,012 cubic centimetres or electrically propelled

£16

exceeding 1,012 cubic centimetres

£2 for each 125 cubic centimetres or part thereof”,

(c) by the substitution of the following subparagraph for subparagraph (ccc) (inserted by the Finance Act, 1983 ) of paragraph 6 of Part I of the Schedule thereto:

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

not exceeding 1,012 cubic centimetres or electrically propelled

£26.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£29.00

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£33.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£39.00

exceeding 1,387 cubic centimetres

£44.00”,

(d) by the substitution of the following subparagraphs for subparagraph (d) (inserted by section 71 (5) of the Finance Act, 1982 ) of paragraph 6 of Part I of the Schedule thereto:

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

not exceeding 1,012 cubic centimetres

£24.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£27.00

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£30.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£33.00

exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres

£36.00

exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres

£39.00

exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres

£42.00

exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres

£45.00

exceeding 1,887 cubic centimetres

£50.00

(civ) any vehicle 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—

not exceeding 1,012 cubic centimetres

£24.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£27.00

exceeding 1,137 cubic centimetres

£30.00”,

(e) by the insertion of the following subparagraph after subparagraph (civ) (inserted by this section) in paragraph 6 of Part I of the Schedule thereto:

“(cv) vehicles constructed or adapted for the carriage of more than eight persons which are owned by a youth or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation—

not exceeding 137 cubic centimetres

£8.50

exceeding 137 cubic centimetres but not exceeding 262 cubic centimetres

£17.00

exceeding 262 cubic centimetres but not exceeding 387 cubic centimetres

£25.50

exceeding 387 cubic centimetres but not exceeding 512 cubic centimetres

£34.00

exceeding 512 cubic centimetres but not exceeding 637 cubic centimetres

£42.50

exceeding 637 cubic centimetres but not exceeding 762 cubic centimetres

£51.00

exceeding 762 cubic centimetres but not exceeding 887 cubic centimetres

£59.50

exceeding 887 cubic centimetres but not exceeding 1,012 cubic centimetres

£68.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£99.00

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£110.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£121.00

exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres

£132.00

exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres

£169.00

exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres

£182.00

exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres

£195.00

exceeding 1,887 cubic centimetres

£224.00

electrically propelled

£58.00”,

(f) by the insertion in subparagraph (b) of paragraph 3 of Part I of the Schedule thereto after “Vehicles” of “(other than those referred to in subparagraph (c) of this paragraph)”,

(g) by the insertion of the following subparagraph after subparagraph (b) of paragraph 3 of Part I of the Schedule thereto:

“(c) vehicles which are large public service vehicles within the meaning of the Road Traffic Act, 1961 , and which are used only for the carriage of children, or children and teachers, being carried to or from school or to or from school-related physical education activities, and are either licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations, 1963 ( S.I. No. 191 of 1963 ), as amended, or owned or operated by a statutory transport undertaking—

not exceeding 1,012 cubic centimetres or electrically propelled

£22.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£25.50

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£29.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£33.00

exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres

£37.50

exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres

£42.00

exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres

£46.50

exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres

£51.00

exceeding 1,887 cubic centimetres

£55.00”,

and

(h) by the substitution of the following subparagraph for subparagraph (d) (as amended by section 32 of this Act) of paragraph 6 of Part I of the Schedule thereto:

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

not exceeding 137 cubic centimetres

£8.50

exceeding 137 cubic centimetres but not exceeding 262 cubic centimetres

£17.00

exceeding 262 cubic centimetres but not exceeding 387 cubic centimetres

£25.50

exceeding 387 cubic centimetres but not exceeding 512 cubic centimetres

£34.00

exceeding 512 cubic centimetres but not exceeding 637 cubic centimetres

£42.50

exceeding 637 cubic centimetres but not exceeding 762 cubic centimetres

£51.00

exceeding 762 cubic centimetres but not exceeding 887 cubic centimetres

£59.50

exceeding 887 cubic centimetres but not exceeding 1,012 cubic centimetres

£68.00

exceeding 1,012 cubic centimetres but not exceeding 1,137 cubic centimetres

£99.00

exceeding 1,137 cubic centimetres but not exceeding 1,262 cubic centimetres

£110.00

exceeding 1,262 cubic centimetres but not exceeding 1,387 cubic centimetres

£121.00

exceeding 1,387 cubic centimetres but not exceeding 1,512 cubic centimetres

£132.00

exceeding 1,512 cubic centimetres but not exceeding 1,637 cubic centimetres

£169.00

exceeding 1,637 cubic centimetres but not exceeding 1,762 cubic centimetres

£182.00

exceeding 1,762 cubic centimetres but not exceeding 1,887 cubic centimetres

£195.00

exceeding 1,887 cubic centimetres but not exceeding 2,012 cubic centimetres

£224.00

exceeding 2,012 cubic centimetres but not exceeding 2,137 cubic centimetres

£272.00

exceeding 2,137 cubicecentimetres but not exceeding 2,262 cubic centimetres

£288.00

exceeding 2,262 cubic centimetres but not exceeding 2,387 cubic centimetres

£304.00

exceeding 2,387 cubic centimetres but not exceeding 2,512 cubic centimetres

£320.00

For each additional 125 cubic centimetres or part thereof.

£17.00

electrically propelled

£58.00”.

(3) Subparagraphs (1) and (2) of paragraph 5 of Part II of the Schedule to the Act are hereby repealed with effect from the 1st day of October, 1985.

(4) The Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 ( S.I. No. 68 of 1968 ), the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 ( S.I. No. 5 of 1975 ), and paragraph 3 of the Imposition of Duties (No. 229) (Excise Duties) (Vehicles) Order, 1977 ( S.I. No. 112 of 1977 ), are hereby revoked with effect from the 1st day of October, 1985.