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Vehicle Excise and Registration Act 1994

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Changes over time for: Paragraph 12

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Version Superseded: 01/05/1995

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Status:

Point in time view as at 01/09/1994. This version of this provision has been superseded. Help about Status

Changes to legislation:

Vehicle Excise and Registration Act 1994, Paragraph 12 is up to date with all changes known to be in force on or before 27 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

12(1)The annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—

(a)which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) not exceeding 3,500 kilograms, or

(b)which has no such weight but has a design weight not exceeding 3,500 kilograms,

is £85.

(2)The annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—

(a)which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 3,500 kilograms but not exceeding 7,500 kilograms, or

(b)which has no such weight but has a design weight exceeding 3,500 kilograms,

is £100.

(3)Subject to sub-paragraph (6), the annual rate of vehicle excise duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 7,500 kilograms shall be determined in accordance with paragraphs 9 to 11 but on the assumptions specified in sub-paragraph (4).

(4)The assumptions referred to in sub-paragraph (3) are—

(a)that the rates of duty specified in the tables in paragraphs 9 and 11 are—

(i)in the case of a farmer’s goods vehicle, sixty per cent., and

(ii)in the case of a showman’s goods vehicle, twenty-five per cent.,

of the rates specified in the tables (but subject to sub-paragraph (5)), and

(b)that the amount of the trailer supplement under paragraph 10 in the case of a showman’s goods vehicle is £80.

(5)Where a rate arrived at in accordance with sub-paragraph (4) would be an amount which is not a multiple of £5, the rate—

(a)where it would on division by five produce a remainder of £2.50 or more, is rounded up to the nearest amount which is such a multiple, and

(b)otherwise, is rounded down to the nearest amount which is such a multiple.

(6)The annual rate of vehicle excise duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight (or relevant maximum weight or relevant maximum train weight) exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100.

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