SolvedSection 94 | 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 - 27,000 247 B(T) 12,000 - - 33,000 317 B(T) 12,000 - 33,000 36,000 431 B(T) 12,000 - 36,000 38,000 343 B(T) 12,000 - 38,000 - 477 D(T) 4,000 12,000 - 30,000 392 D(T) 12,000 - - 38,000 462 D(T) 12,000 - 38,000 - 477
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 - 33,000 247 B(T) 12,000 - - 38,000 317 B(T) 12,000 - 38,000 40,000 421 B(T) 12,000 - 40,000 - 317 C(T) 4,000 12,000 - 35,000 328 C(T) 12,000 - - 38,000 397 C(T) 12,000 - 38,000 40,000 421 C(T) 12,000 - 40,000 - 397 D(T) 4,000 10,000 - 33,000 392 D(T) 4,000 10,000 33,000 36,000 431 D(T) 10,000 12,000 - 38,000 392 D(T) 12,000 - - - 462
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 - 35,000 247 B(T) 12,000 - - - 317 C(T) 4,000 12,000 - 37,000 328 C(T) 12,000 - - - 397 D(T) 4,000 12,000 - 39,000 392 D(T) 12,000 - - - 462 E(T) 4,000 12,000 - - 575 E(T) 12,000 - - - 645
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 - 27,000 247 B(T) 12,000 - - 31,000 317 B(T) 12,000 - 31,000 33,000 431 B(T) 12,000 - 33,000 36,000 654 B(T) 12,000 - 36,000 38,000 477 B(T) 12,000 - 38,000 - 649 D(T) 4,000 12,000 - 30,000 392 D(T) 12,000 - - 33,000 462 D(T) 12,000 - 33,000 36,000 654 D(T) 12,000 - 36,000 38,000 477 D(T) 12,000 - 38,000 - 649
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 - 29,000 247 B(T) 4,000 10,000 29,000 31,000 311 B(T) 10,000 12,000 - 33,000 247 B(T) 12,000 - - 36,000 317 B(T) 12,000 - 36,000 38,000 421 B(T) 12,000 - 38,000 - 583 C(T) 4,000 10,000 - 31,000 328 C(T) 4,000 10,000 31,000 33,000 431 C(T) 10,000 12,000 - 35,000 328 C(T) 12,000 - - 36,000 397 C(T) 12,000 - 36,000 38,000 421 C(T) 12,000 - 38,000 - 583 D(T) 4,000 10,000 - 31,000 392 D(T) 4,000 10,000 31,000 33,000 431 D(T) 4,000 10,000 33,000 35,000 654 D(T) 10,000 12,000 - 36,000 392 D(T) 10,000 12,000 36,000 37,000 421 D(T) 12,000 - - 38,000 462 D(T) 12,000 - 38,000 - 583
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 - 35,000 247 B(T) 12,000 - - - 317 C(T) 4,000 12,000 - 37,000 328 C(T) 12,000 - - - 397 D(T) 4,000 10,000 - 36,000 392 D(T) 4,000 10,000 36,000 37,000 477 D(T) 10,000 12,000 - 39,000 392 D(T) 12,000 - - - 462 E(T) 4,000 10,000 - 38,000 575 E(T) 4,000 10,000 38,000 - 649 E(T) 10,000 12,000 - - 575
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(2)In that paragraph, in sub-paragraph (7), for “£631” substitute “£654”.
(3)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.