Vehicle Excise and Registration Act 1994

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 vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot ExceedingTwo axle vehicleThree axle vehicleFour 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 vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot ExceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
kgskgs£££
3,5007,500150150150
7,50012,000150150150
12,00013,000150150150
13,00014,000150150150
14,00015,000340150150
15,00017,000820150150
17,00019,000820350150
19,00021,000820520150
21,00023,000820970150
23,00025,0008201,730330
25,00027,0008201,840970
27,00029,0008201,8401,820
29,00031,0008201,8402,860
31,00044,0008201,8403,900

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)