5Motor vehicle tax payable

5 Motor vehicle tax payable

5 Motor vehicle tax payable

(1) The motor vehicle tax payable for a motor vehicle of the type and with the characteristics and weight shown in Schedule 1 is the number of tax units specified for the vehicle—

(a) for a vehicle weighing 2,500kg or less—in Schedule 1, Part 1, or

(b) for a vehicle weighing more than 2,500kg—in Schedule 1, Part 2.

(2) The tax payable for a motor vehicle weighing more than 3,560kg is increased by—

(a) if the vehicle is a bus—200 tax units, or

(b) otherwise—333 tax units.

(3) Subsection (2) does not apply to a motor vehicle used substantially for private purposes.

(4) The motor vehicle tax payable for a tax concession vehicle of a kind shown in Schedule 1, Part 3 is the amount calculated in the way specified for the vehicle in the part.