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Finance Act 1998

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Rigid goods vehiclesU.K.

8(1)In sub-paragraph (1) of paragraph 9 of that Schedule (annual rates of vehicle excise duty for rigid goods vehicles), after “which" there shall be inserted “ is not a vehicle with respect to which the reduced pollution requirements are satisfied and which ”.U.K.

(2)In sub-paragraph (3) of that paragraph, for the words from “which has" to the end of the sub-paragraph there shall be substituted which—

(a)is not a vehicle with respect to which the reduced pollution requirements are satisfied,

(b)has a revenue weight exceeding 44,000 kilograms, and

(c)is not an island goods vehicle,

shall be £5,170.

(3)In sub-paragraph (4) of that paragraph, for “which falls" there shall be substituted which—

(a)is not a vehicle with respect to which the reduced pollution requirements are satisfied; and

(b)falls.

(4)Sub-paragraph (5) of that paragraph shall cease to have effect.

Commencement Information

I1Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

9U.K.After that paragraph there shall be inserted the following paragraphs—

9A(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.

9BThat 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

Commencement Information

I2Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

10U.K.In paragraph 10 of that Schedule (the trailer supplement), in sub-paragraph (1), for “paragraph 9" there shall be substituted “ paragraphs 9 and 9A ”.

Commencement Information

I3Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2

Yn ôl i’r brig

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