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Contents

Legislation
Finance Act 2001
  • Introduction
  • Part 1 EXCISE DUTIES
  • Part 2 AGGREGATES LEVY
  • Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
  • Part 4 OTHER TAXES
  • Part 5 MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
  • SCHEDULE 1 GENERAL BETTING DUTY
  • SCHEDULE 2 RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES
  • SCHEDULE 3 EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
  • SCHEDULE 4 AGGREGATES LEVY: REGISTRATION
  • SCHEDULE 5 AGGREGATES LEVY: RECOVERY AND INTEREST
  • SCHEDULE 6 AGGREGATES LEVY: EVASION, MISDECLARATION AND NEGLECT
  • SCHEDULE 7 AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC
  • SCHEDULE 8 AGGREGATES LEVY: REPAYMENTS AND CREDITS
  • SCHEDULE 9 AGGREGATES LEVY: GROUP TREATMENT
  • SCHEDULE 10 AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
  • SCHEDULE 11 CHILDREN’S TAX CREDIT: BABY RATE: SUPPLEMENTARY
  • SCHEDULE 12 MILEAGE ALLOWANCES
  • SCHEDULE 13 EMPLOYEE SHARE OWNERSHIP PLANS: AMENDMENTS
  • SCHEDULE 14 ENTERPRISE MANAGEMENT INCENTIVES: AMENDMENTS
  • SCHEDULE 15 ENTERPRISE INVESTMENT SCHEME: AMENDMENTS
  • SCHEDULE 16 VENTURE CAPITAL
  • SCHEDULE 17 CAPITAL ALLOWANCES: ENERGY-SAVING PLANT AND MACHINERY
  • SCHEDULE 18 CAPITAL ALLOWANCES: FIXTURES PROVIDED IN CONNECTION WITH ENERGY MANAGEMENT SERVICES
  • SCHEDULE 19 CAPITAL ALLOWANCES: CONVERSION OF PARTS OF BUSINESS PREMISES INTO FLATS
  • SCHEDULE 20 CAPITAL ALLOWANCES: OFFSHORE OIL INFRASTRUCTURE
  • SCHEDULE 21 CAPITAL ALLOWANCES: MINOR AMENDMENTS
  • SCHEDULE 22 REMEDIATION OF CONTAMINATED LAND
  • SCHEDULE 23 LAND REMEDIATION: CONSEQUENTIAL AMENDMENTS
  • SCHEDULE 24 CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS
  • SCHEDULE 25 LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS
  • SCHEDULE 26 CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETS
  • SCHEDULE 27 DOUBLE TAXATION RELIEF
  • SCHEDULE 28 LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES
  • SCHEDULE 29 AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
  • SCHEDULE 30
  • SCHEDULE 31 VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS
  • SCHEDULE 32 PETROLEUM REVENUE TAX: UNRELIEVABLE FIELD LOSSES
  • SCHEDULE 33 REPEALS
  1. Finance Act 2001
  2. RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES

Schedule 2 | RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES

From legislation.gov.uk

(1)Part 8 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (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—

Table
Revenue weight of vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot ExceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
kgskgs£££
3,5007,500165165165
7,50012,000200200200
12,00013,000200200200
13,00014,000200200200
14,00015,000200200200
15,00017,000650200200
17,00019,000650200200
19,00021,000650200200
21,00023,000650450200
23,00025,000650650450
25,00027,000650650650
27,00029,0006506501,200
29,00031,0006506501,200
31,00044,0006506501,200

(3)In paragraph 9(3) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£5,170” substitute “ £2,585 ”.

(4)In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,170” substitute “ £2,085 ”.

(5)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—

Table
Revenue weight of vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot ExceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
kgskgs£££
3,5007,500160160160
7,50012,000160160160
12,00013,000160160160
13,00014,000160160160
14,00015,000160160160
15,00017,000280160160
17,00019,000280160160
19,00021,000280160160
21,00023,000280210160
23,00025,000280280210
25,00027,000280280280
27,00029,000280280700
29,00031,000280280700
31,00044,000280280700

(6)RepealedF1

(7)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—

Table
Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1)(2)(3)(4)(5)(6)(7)(8)
ExceedingNot exceedingAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axlesAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
kgskgs££££££
3,5007,500165165165165165165
7,50012,000165165165165165165
12,00016,000165165165165165165
16,00020,000165165165165165165
20,00023,000165165165165165165
23,00025,000165165165165165165
25,00026,000450165165165165165
26,00028,000450165165165165165
28,00031,000650650165450165165
31,00033,0001,2001,2004501,200450165
33,00034,0001,2001,2004501,200650165
34,00035,0001,5001,5001,2001,200650450
35,00036,0001,5001,5001,2001,200650450
36,00038,0001,5001,5001,2001,5001,200650
38,00041,0001,8501,8501,8501,8501,8501,200
41,00044,0001,8501,8501,8501,8501,8501,200

(8)In paragraph 11(3) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£5,170” substitute “ £2,585 ”.

(9)In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,170” substitute “ £2,085 ”.

(10)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—

Table
Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1)(2)(3)(4)(5)(6)(7)(8)
ExceedingNot exceedingAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axlesAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
kgskgs££££££
3,5007,500160160160160160160
7,50012,000160160160160160160
12,00016,000160160160160160160
16,00020,000160160160160160160
20,00023,000160160160160160160
23,00025,000160160160160160160
25,00026,000210160160160160160
26,00028,000210160160160160160
28,00031,000280280160210160160
31,00033,000700700210700210160
33,00034,000700700210700280160
34,00035,0001,0001,000700700280210
35,00036,0001,0001,000700700280210
36,00038,0001,0001,0007001,000700280
38,00041,0001,3501,3501,3501,3501,350700
41,00044,0001,3501,3501,3501,3501,350700

(11)In paragraph 11C(2)(a) (certain tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms), for “£1,280” substitute “ £650 ”.

Notes

  1. F1

    Sch. 2 para. 6 repealed (7.4.2005) by Finance Act 2005 (c. 7), Sch. 11 Pt. 1

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