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The Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993

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Article 2

SCHEDULE 1MODIFICATIONS OF SCHEDULE 4 TO THE 1971 ACT

1.  Schedule 4 to the Vehicles (Excise) Act 1971 (annual rates of vehicles excise duty on goods vehicles) is modified as follows.

2.  For paragraphs 2 to 4 of Part I (and the heading immediately preceding paragraph 2) substitute—

Rigid goods vehicles exceeding 7,500 kilograms plated gross weight

2.(1) The annual rate of duty applicable to a rigid goods vehicle which has a plated gross weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—

(a)the plated gross weight of the vehicle; and

(b)the number of axles on the vehicle.

Plated gross weight of vehicleExceedingNot exceeding
Rate
Two axle vehicleThree axle vehicleFour or more axle vehicle
kgskgs£££
7,50012,000290290290
12,00013,000450470340
13,00014,000630470340
14,00015,000810470340
15,00017,0001,280470340
17,00019,000820340
19,00021,000990340
21,00023,0001,420490
23,00025,0002,160800
25,00027,0002,2601,420
27,00029,0002,240
29,00031,0003,250
31,00032,0004,250

(2) This paragraph is subject to paragraph 1(1)(c) above and paragraphs 5 and 6 below.

3.(1) The annual rate of duty applicable, in accordance with paragraph 2 above, to a rigid goods vehicle which has a plated gross weight exceeding 12,000 kilograms and which is used for drawing a trailer which—

(a)has a plated gross 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 trailer being drawn.

(2) The amount appropriate to a trailer—

(a)if its plated gross weight does not exceed 12,000 kilograms, is £130, and

(b)if its plated gross weight exceeds 12,000 kilograms, is £360.

(3) This paragraph is subject to paragraph 6 below.

Tractor units exceeding 7,500 kilograms plated train weight

4.(1) The annual rate of duty applicable to a tractor unit which has a plated train weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—

(a)the plated train weight of the tractor unit;

(b)the number of axles on the tractor unit; and

(c)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

Plated train weight of tractor unitExceedingNot exceeding
Rate for tractor unit with fewer than three axlesSemi-trailers with any no. of axlesOnly 2 or more axled semi-trailersOnly 3 or more axled semi-trailers
Rate for tractor unit with three or more axlesSemi-trailers with any no. of axlesOnly 2 or more axled semi-trailersOnly 3 or more axled semi-trailers
kgskgs££££££
7,50012,000290290290290290290
12,00016,000440440440440440440
16,00020,000500440440440440440
20,00023,000780440440440440440
23,00026,0001,150570440570440440
26,00028,0001,1501,0904401,090440440
28,00031,0001,6801,6801,0501,680640440
31,00033,0002,4502,4501,6802,450970440
33,00034,0005,0005,0001,6802,4501,420550
34,00036,0005,0005,0002,7502,4502,030830
36,00038,0005,0005,0003,1002,7302,7301,240

(2) This paragraph is subject to paragraphs 5 and 6 below.

3.  In paragraph 5 of Part I—

(a)in sub-paragraph (2), for the words from “determined” to the end substitute

determined—

(a)where the vehicle is a rigid goods vehicle, in accordance with paragraph 2 above but on the assumption that the vehicle has a plated gross weight exceeding 31,000 kilograms but not exceeding 32,000 kilograms; and

(b)where the vehicle is a tractor unit, in accordance with paragraph 4 above but on the assumption that the tractor unit has a plated train weight exceeding 37,000 kilograms but not exceeding 38,000 kilograms., and

(b)omit sub-paragraph (3).

4.  For paragraph 6 of Part I substitute—

6.(1) The annual rate of 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 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 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 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) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms shall be determined in accordance with paragraphs 2 to 4 above but on the assumptions specified in sub-paragraph (4) below.

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

(a)that the rates of duty specified in the tables in paragraphs 2 and 4 above 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 actually specified in the tables (but subject to sub-paragraph (5) below); and

(b)that the amount of the trailer supplement under paragraph 3 above in the case of a showman’s goods vehicle is £80.

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

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

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

(6) Notwithstanding sub-paragraphs (3) to (5) above—

(a)the annual rate of duty applicable to a farmer’s goods vehicle which is a rigid goods vehicle with two axles and has a plated gross weight exceeding 14,000 kilograms but not exceeding 15,000 kilograms is £490;

(b)the annual rate of duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100;

(c)the annual rate of duty applicable to a showman’s goods vehicle which is a rigid goods vehicle with four or more axles and has a plated gross weight exceeding 12,000 kilograms but not exceeding 21,000 kilograms is £90; and

(d)the annual rate of duty applicable to a showman’s goods vehicle which is a rigid goods vehicle with four or more axles and has a plated gross weight exceeding 31,000 kilograms but not exceeding 32,000 kilograms is £1,060.

5.  Omit Part II.

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