Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weightU.K.
9(1)[F1Subject to sub-paragraphs (2) and (3),]the annual rate of vehicle excise duty applicable to a rigid goods vehicle which has [F2a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—
(a)the [F3the revenue weight] of the vehicle, and
(b)the number of axles on the vehicle.
| [F4Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
kgs 3,500 7,500 12,000 13,000 14,000 15,000 17,000 19,000 21,000 23,000 25,000 27,000 29,000 31,000 | kgs 7,500 12,000 13,000 14,000 15,000 17,000 19,000 21,000 23,000 25,000 27,000 29,000 31,000 44,000 | £ 150 290 450 630 810 1,280 1,280 1,280 1,280 1,280 1,280 1,280 1,280 1,280 | £ 150 290 470 470 470 470 820 990 1,420 2,160 2,260 2,260 2,260 2,260 | £ 150 290 340 340 340 340 340 340 490 800 1,420 2,240 3,250 4,250] |
[F5(2)The annual rate of vehicle excise duty applicable—
(a)to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and
(b)to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms,
shall be the basic goods vehicle rate.
(3)The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate.
(4)In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.
(5)In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.]
Textual Amendments
F1Words in Sch. 1 para. 9(1) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(a), 16
F2Words in Sch. 1 para. 9(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(b), 16
F3Words in Sch. 1 para. 9(1)(a) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(c), 16
F4Sch. 1 para. 9(1): table substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(4), 16
F5Sch. 1 para. 9(2)-(5) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) for Sch. 1 para. 9(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(5), 16
Yn ddilys o 01/01/1999
[F69A(1)This paragraph applies to a rigid goods vehicle which—
(a)is a vehicle with respect to which the reduced pollution requirements are satisfied;
(b)is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and
(c)has a revenue weight exceeding 3,500 kilograms.
(2)Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to—
(a)the revenue weight of the vehicle, and
(b)the number of axles on the vehicle.
(3)The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.]
Textual Amendments
F6Sch. 1 paras. 9A, 9B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 9; S.I. 1998/3092, art. 2
Yn ddilys o 01/01/1999
F79BThat table is as follows—
| 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 | 150 | 150 | 150 |
| 7,500 | 12,000 | 150 | 150 | 150 |
| 12,000 | 13,000 | 150 | 150 | 150 |
| 13,000 | 14,000 | 150 | 150 | 150 |
| 14,000 | 15,000 | 340 | 150 | 150 |
| 15,000 | 17,000 | 820 | 150 | 150 |
| 17,000 | 19,000 | 820 | 350 | 150 |
| 19,000 | 21,000 | 820 | 520 | 150 |
| 21,000 | 23,000 | 820 | 970 | 150 |
| 23,000 | 25,000 | 820 | 1,730 | 330 |
| 25,000 | 27,000 | 820 | 1,840 | 970 |
| 27,000 | 29,000 | 820 | 1,840 | 1,820 |
| 29,000 | 31,000 | 820 | 1,840 | 2,860 |
| 31,000 | 44,000 | 820 | 1,840 | 3,900 |
Textual Amendments
F7Sch. 1 paras. 9A, 9B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 9; S.I. 1998/3092, art. 2
10(1)The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a plated gross weight (or relevant maximum weight) exceeding 12,000 kilograms and which is used for drawing a trailer which—
(a)has a plated gross weight (or relevant maximum weight) exceeding 4,000 kilograms, and
(b)when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (the “trailer supplement”) which is appropriate to the plated gross weight (or relevant maximum weight) of the trailer being drawn.
(2)Where the plated gross weight (or relevant maximum weight) of the trailer—
(a)exceeds 4,000 kilograms, but
(b)does not exceed 12,000 kilograms,
the amount of the trailer supplement is [F8£135].
(3)Where the plated gross weight (or relevant maximum weight) of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [F9£370].
(4)This paragraph is subject to paragraph 12.
Textual Amendments
F8Words in Sch. 1 para. 10(2) substituted (with application in relation to licences taken out on or after 30.11.1994) by 1995 c. 4, s. 18(4)(a)(5)
F9Words in Sch. 1 para. 10(3) substituted (with application in relation to licences taken out on or after 30.11.1994) by 1995 c. 4, s. 18(4)(b)(5)