SolvedSchedule 5 | Rates of vehicle excise duty on goods vehicles
From legislation.gov.uk
(1)Part VIII of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: goods vehicles) is amended as follows.
(2)For the Table in paragraph 9(1) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—
| Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| kgs | kgs | £ | £ | £ |
| 3,500 | 7,500 | 165 | 165 | 165 |
| 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 | 1,600 | 850 | 350 |
| 19,000 | 21,000 | 1,600 | 1,020 | 350 |
| 21,000 | 23,000 | 1,600 | 1,470 | 510 |
| 23,000 | 25,000 | 1,600 | 2,230 | 830 |
| 25,000 | 27,000 | 1,600 | 2,340 | 1,470 |
| 27,000 | 29,000 | 1,600 | 2,340 | 2,320 |
| 29,000 | 31,000 | 1,600 | 2,340 | 3,360 |
| 31,000 | 44,000 | 1,600 | 2,340 | 4,400 |
(3)For the Table in paragraph 9B (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—
| Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| kgs | kgs | £ | £ | £ |
| 3,500 | 7,500 | 160 | 160 | 160 |
| 7,500 | 12,000 | 160 | 160 | 160 |
| 12,000 | 13,000 | 160 | 160 | 160 |
| 13,000 | 14,000 | 160 | 160 | 160 |
| 14,000 | 15,000 | 160 | 160 | 160 |
| 15,000 | 17,000 | 320 | 160 | 160 |
| 17,000 | 19,000 | 600 | 160 | 160 |
| 19,000 | 21,000 | 600 | 160 | 160 |
| 21,000 | 23,000 | 600 | 470 | 160 |
| 23,000 | 25,000 | 600 | 1,230 | 160 |
| 25,000 | 27,000 | 600 | 1,340 | 470 |
| 27,000 | 29,000 | 600 | 1,340 | 1,320 |
| 29,000 | 31,000 | 600 | 1,340 | 2,360 |
| 31,000 | 44,000 | 600 | 1,340 | 3,400 |
(4)For the Table in paragraph 11(1) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—
| Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Exceeding | Not exceeding | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ | £ | £ | £ |
| 3,500 | 7,500 | 165 | 165 | 165 | 165 | 165 | 165 |
| 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 | 35,000 | 5,170 | 5,170 | 2,340 | 2,530 | 2,100 | 860 |
| 35,000 | 36,000 | 6,750 | 6,750 | 2,340 | 2,530 | 2,100 | 860 |
| 36,000 | 38,000 | 9,250 | 9,250 | 2,710 | 2,820 | 2,820 | 1,280 |
| 38,000 | 41,000 | 9,250 | 9,250 | 3,950 | 3,750 | 4,250 | 2,500 |
| 41,000 | 44,000 | 9,250 | 9,250 | 3,950 | 7,250 | 7,250 | 2,950 |
(5)For the Table in paragraph 11B (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—
| Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Exceeding | Not exceeding | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ | £ | £ | £ |
| 3,500 | 7,500 | 160 | 160 | 160 | 160 | 160 | 160 |
| 7,500 | 12,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 12,000 | 16,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 16,000 | 20,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 20,000 | 23,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 23,000 | 26,000 | 190 | 160 | 160 | 160 | 160 | 160 |
| 26,000 | 28,000 | 190 | 160 | 160 | 160 | 160 | 160 |
| 28,000 | 31,000 | 740 | 740 | 160 | 740 | 160 | 160 |
| 31,000 | 33,000 | 1,530 | 1,530 | 740 | 1,530 | 160 | 160 |
| 33,000 | 34,000 | 4,170 | 4,170 | 740 | 1,530 | 470 | 160 |
| 34,000 | 35,000 | 4,170 | 4,170 | 1,340 | 1,530 | 1,100 | 160 |
| 35,000 | 36,000 | 5,750 | 5,750 | 1,340 | 1,530 | 1,100 | 160 |
| 36,000 | 38,000 | 8,250 | 8,250 | 1,710 | 1,820 | 1,820 | 280 |
| 38,000 | 41,000 | 8,250 | 8,250 | 2,950 | 2,750 | 3,250 | 1,500 |
| 41,000 | 44,000 | 8,250 | 8,250 | 2,950 | 6,250 | 6,250 | 1,950 |
(1)In the following provisions—
(a)in paragraph 11(1), after “Subject to sub-paragraphs (2) and (3)", and
(b)in paragraph 11A(2), after “Subject to sub-paragraph (3)",
insert “ and paragraph 11C ”.
(2)After paragraph 11B insert—
11C
(1)This paragraph applies to a tractive unit that—
(a)has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,
(b)has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,
(c)is of a type that could lawfully be used on a public road immediately before 21st March 2000, and
(d)complies with the requirements in force immediately before that date for use on a public road.
(2)The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—
(a)in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280;
(b)in the case of a vehicle with respect to which those requirements are satisfied, £280.
.