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Section 93 | Vehicle excise duty for rigid goods vehicles without trailers and tractive units

From legislation.gov.uk

(1)Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.

(2)In paragraph 9 (rigid goods vehicles exceeding 3,500 kgs revenue weight), for the table in sub-paragraph (1) substitute—

Table
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	177	177	177
7,500	11,999	215	215	215
11,999	14,000	102	102	102
14,000	15,000	113	102	102
15,000	19,000	322	102	102
19,000	21,000	322	135	102
21,000	23,000	322	226	102
23,000	25,000	322	322	226
25,000	27,000	322	322	322
27,000	44,000	322	322	601

.

(3)In paragraph 11(1) (tractive units), for Table 1 and Table 2 substitute—

Table 1 Tractive unit with two axles
Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Any no of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs	kgs	£	£	£
3,500	11,999	177	177	177
11,999	22,000	86	86	86
22,000	23,000	90	86	86
23,000	25,000	163	86	86
25,000	26,000	285	108	86
26,000	28,000	285	157	86
28,000	31,000	322	322	86
31,000	33,000	601	601	226
33,000	34,000	601	654	226
34,000	38,000	741	741	601
38,000	44,000	913	913	913

Table 2 Tractive unit with three or more axles
Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Any no of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs	kgs	£	£	£
3,500	11,999	177	177	177
11,999	25,000	86	86	86
25,000	26,000	108	86	86
26,000	28,000	157	86	86
28,000	29,000	226	86	86
29,000	31,000	311	86	86
31,000	33,000	601	226	86
33,000	34,000	654	322	86
34,000	36,000	654	322	226
36,000	38,000	741	601	322
38,000	44,000	913	913	601

.

(4)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.