{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-6",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/schedule-1/paragraph-6.json",
  "legislation": "ukpga/1971/10",
  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",
  "path": "schedule/1/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—\n(a) which has a plated gross weight or plated train weight not exceeding 3,500 kilograms; or\n(b) which has no such weight but has a design weight not exceeding 3, 500 kilograms,\nis £85.\n(2) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—\n(a) which has a plated gross weight or plated train weight exceeding 3, 500 kilograms but not exceeding 7,500 kilograms; or\n(b) which has no such weight but has a design weight exceeding 3,500 kilograms,\nis £100.\n(3) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms shall be determined in accordance with paragraphs 2 to 4 above but on the assumptions specified in sub-paragraph (4) below.\n(4) The assumptions referred to in sub-paragraph (3) above are—\n(a) that the rates of duty specified in the tables in paragraphs 2 and 4 above are—\n(i) in the case of a farmer’s goods vehicle, sixty per cent; and\n(ii) in the case of a showman’s goods vehicle, twenty-five per cent,\nof the rates actually specified in the tables (but subject to sub-paragraph (5) below); and\n(b) that the amount of the trailer supplement under paragraph 3 above in the case of a showman’s goods vehicle is £80.\n(5) Where a rate arrived at in accordance with sub-paragraph (4) above would be an amount which is not a multiple of £5, the rate shall—\n(a) where it would on division by five produce a remainder of £2.50 or more, be rounded up to the nearest amount which is such a multiple; and\n(b) otherwise, be rounded down to the nearest amount which is such a multiple.\n(6) Notwithstanding sub-paragraphs (3) to (5) above—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) the annual rate of duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 Pt. I para. 6 substituted (8.11.1993) by S.I. 1993/2452, art. 2, Sch. 1 para. 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 4 para. 6(6)(a)(c)(d) (3.5.1994 with application to licences taken out after 30.11.1993) by 1994 c. 9, ss. 4(6)(8), 258, Sch. 26 Pt. I(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/schedule/1/paragraph/6",
    "retrieved_at": "2026-10-29T10:50:25.629684+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}