SolvedSection 13 | Rates of vehicle excise duty.
From legislation.gov.uk
(1)In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) in paragraph 1(2) (the general rate), for “£145” there shall be substituted “ £150 ”.
(2)For the table in paragraph 9(1) of that Schedule (rates of duty for rigid goods vehicles) there shall be substituted the following table—
| Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
| (1) Exceeding | (2) Not Exceeding | (3) Two axle vehicle | (4) Three axle vehicle | (5) Four or more axle vehicle |
| kgs | kgs | £ | £ | £ |
| 3,500 | 7,500 | 160 | 160 | 160 |
| 7,500 | 12,000 | 300 | 300 | 300 |
| 12,000 | 13,000 | 470 | 490 | 350 |
| 13,000 | 14,000 | 650 | 490 | 350 |
| 14,000 | 15,000 | 840 | 490 | 350 |
| 15,000 | 17,000 | 1,320 | 490 | 350 |
| 17,000 | 19,000 | 1,320 | 850 | 350 |
| 19,000 | 21,000 | 1,320 | 1,020 | 350 |
| 21,000 | 23,000 | 1,320 | 1,470 | 510 |
| 23,000 | 25,000 | 1,320 | 2,230 | 830 |
| 25,000 | 27,000 | 1,320 | 2,340 | 1,470 |
| 27,000 | 29,000 | 1,320 | 2,340 | 2,320 |
| 29,000 | 31,000 | 1,320 | 2,340 | 3,360 |
| 31,000 | 44,000 | 1,320 | 2,340 | 4,400 |
(3)For the table in paragraph 11(1) of that Schedule (rates of duty for tractive units) there shall be substituted the following table—
| Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
| (1) Exceeding | (2) Not exceeding | (3) Any no. of semi-trailer axles | (4) 2 or more semi-trailer axles | (5) 3 or more semi-trailer axles | (6) Any no. of semi-trailer axles | (7) 2 or more semi-trailer axles | (8) 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ | £ | £ | £ |
| 3,500 | 7,500 | 160 | 160 | 160 | 160 | 160 | 160 |
| 7,500 | 12,000 | 300 | 300 | 300 | 300 | 300 | 300 |
| 12,000 | 16,000 | 460 | 460 | 460 | 460 | 460 | 460 |
| 16,000 | 20,000 | 520 | 460 | 460 | 460 | 460 | 460 |
| 20,000 | 23,000 | 810 | 460 | 460 | 460 | 460 | 460 |
| 23,000 | 26,000 | 1,190 | 590 | 460 | 590 | 460 | 460 |
| 26,000 | 28,000 | 1,190 | 1,130 | 460 | 1,130 | 460 | 460 |
| 28,000 | 31,000 | 1,740 | 1,740 | 1,090 | 1,740 | 660 | 460 |
| 31,000 | 33,000 | 2,530 | 2,530 | 1,740 | 2,530 | 1,000 | 460 |
| 33,000 | 34,000 | 5,170 | 5,170 | 1,740 | 2,530 | 1,470 | 570 |
| 34,000 | 36,000 | 5,170 | 5,170 | 2,840 | 2,530 | 2,100 | 860 |
| 36,000 | 38,000 | 5,170 | 5,170 | 3,210 | 2,820 | 2,820 | 1,280 |
| 38,000 | 44,000 | 5,170 | 5,170 | 3,210 | 2,820 | 2,820 | 1,280 |
(4)This section applies in relation to licences taken out after 15th November 1997.