SolvedSection 68 | Rates of vehicle excise duty for rigid goods vehicles with trailers
From legislation.gov.uk
(1)In paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of duty for rigid goods vehicles with trailers), in sub-paragraph (6), for the Tables 1 to 6 substitute—
Table 1 Vehicles with road-friendly suspension and 2 axles — shown as text
Vehicle excise duty band Plated gross weight of trailer Total weight Rate (1) (2) (3) (4) (5) (6) Exceeding (kgs) Not exceeding (kgs) Exceeding (kgs) Not exceeding (kgs) £ B(T) 4,000 12,000 - 27,000 238 B(T) 12,000 - - 33,000 306 B(T) 12,000 - 33,000 36,000 416 B(T) 12,000 - 36,000 38,000 331 B(T) 12,000 - 38,000 - 460 D(T) 4,000 12,000 - 30,000 378 D(T) 12,000 - - 38,000 446 D(T) 12,000 - 38,000 - 460
Table 2 Vehicles with road-friendly suspension and 3 axles — shown as text
Vehicle excise duty band Plated gross weight of trailer Total weight Rate (1) (2) (3) (4) (5) (6) Exceeding (kgs) Not exceeding (kgs) Exceeding (kgs) Not exceeding (kgs) £ B(T) 4,000 12,000 - 33,000 238 B(T) 12,000 - - 38,000 306 B(T) 12,000 - 38,000 40,000 406 B(T) 12,000 - 40,000 - 306 C(T) 4,000 12,000 - 35,000 316 C(T) 12,000 - - 38,000 383 C(T) 12,000 - 38,000 40,000 406 C(T) 12,000 - 40,000 - 383 D(T) 4,000 10,000 - 33,000 378 D(T) 4,000 10,000 33,000 36,000 416 D(T) 10,000 12,000 - 38,000 378 D(T) 12,000 - - - 446
Table 3 Vehicles with road-friendly suspension and 4 or more axles — shown as text
Vehicle excise duty band Plated gross weight of trailer Total weight Rate (1) (2) (3) (4) (5) (6) Exceeding (kgs) Not exceeding (kgs) Exceeding (kgs) Not exceeding (kgs) £ B(T) 4,000 12,000 - 35,000 238 B(T) 12,000 - - - 306 C(T) 4,000 12,000 - 37,000 316 C(T) 12,000 - - - 383 D(T) 4,000 12,000 - 39,000 378 D(T) 12,000 - - - 446 E(T) 4,000 12,000 - - 555 E(T) 12,000 - - - 622
Table 4 Vehicles without road-friendly suspension with 2 axles — shown as text
Vehicle excise duty band Plated gross weight of trailer Total weight Rate (1) (2) (3) (4) (5) (6) Exceeding (kgs) Not exceeding (kgs) Exceeding (kgs) Not exceeding (kgs) £ B(T) 4,000 12,000 - 27,000 238 B(T) 12,000 - - 31,000 306 B(T) 12,000 - 31,000 33,000 416 B(T) 12,000 - 33,000 36,000 631 B(T) 12,000 - 36,000 38,000 460 B(T) 12,000 - 38,000 - 626 D(T) 4,000 12,000 - 30,000 378 D(T) 12,000 - - 33,000 446 D(T) 12,000 - 33,000 36,000 631 D(T) 12,000 - 36,000 38,000 460 D(T) 12,000 - 38,000 - 626
Table 5 Vehicles without road-friendly suspension with 3 axles — shown as text
Vehicle excise duty band Plated gross weight of trailer Total weight Rate (1) (2) (3) (4) (5) (6) Exceeding (kgs) Not exceeding (kgs) Exceeding (kgs) Not exceeding (kgs) £ B(T) 4,000 10,000 - 29,000 238 B(T) 4,000 10,000 29,000 31,000 300 B(T) 10,000 12,000 - 33,000 238 B(T) 12,000 - - 36,000 306 B(T) 12,000 - 36,000 38,000 406 B(T) 12,000 - 38,000 - 562 C(T) 4,000 10,000 - 31,000 316 C(T) 4,000 10,000 31,000 33,000 416 C(T) 10,000 12,000 - 35,000 316 C(T) 12,000 - - 36,000 383 C(T) 12,000 - 36,000 38,000 406 C(T) 12,000 - 38,000 - 562 D(T) 4,000 10,000 - 31,000 378 D(T) 4,000 10,000 31,000 33,000 416 D(T) 4,000 10,000 33,000 35,000 631 D(T) 10,000 12,000 - 36,000 378 D(T) 10,000 12,000 36,000 37,000 406 D(T) 12,000 - - 38,000 446 D(T) 12,000 - 38,000 - 562
Table 6 Vehicles without road-friendly suspension with 4 or more axles — shown as text
Vehicle excise duty band Plated gross weight of trailer Total weight Rate (1) (2) (3) (4) (5) (6) Exceeding (kgs) Not exceeding (kgs) Exceeding (kgs) Not exceeding (kgs) £ B(T) 4,000 12,000 - 35,000 238 B(T) 12,000 - - - 306 C(T) 4,000 12,000 - 37,000 316 C(T) 12,000 - - - 383 D(T) 4,000 10,000 - 36,000 378 D(T) 4,000 10,000 36,000 37,000 460 D(T) 10,000 12,000 - 39,000 378 D(T) 12,000 - - - 446 E(T) 4,000 10,000 - 38,000 555 E(T) 4,000 10,000 38,000 - 626 E(T) 10,000 12,000 - - 555
(2)In that paragraph, in sub-paragraph (7), for “£609” substitute “£631”.
(3)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.