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 vehicle | Exceeding | Not exceeding |
---|
Rate |
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Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
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kgs | kgs | £ | £ | £ |
7,500 | 12,000 | 290 | 290 | 290 |
12,000 | 13,000 | 450 | 470 | 340 |
13,000 | 14,000 | 630 | 470 | 340 |
14,000 | 15,000 | 810 | 470 | 340 |
15,000 | 17,000 | 1,280 | 470 | 340 |
17,000 | 19,000 | — | 820 | 340 |
19,000 | 21,000 | — | 990 | 340 |
21,000 | 23,000 | — | 1,420 | 490 |
23,000 | 25,000 | — | 2,160 | 800 |
25,000 | 27,000 | — | 2,260 | 1,420 |
27,000 | 29,000 | — | — | 2,240 |
29,000 | 31,000 | — | — | 3,250 |
31,000 | 32,000 | — | — | 4,250 |
(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 unit | Exceeding | Not exceeding |
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Rate for tractor unit with fewer than three axles | Semi-trailers with any no. of axles | Only 2 or more axled semi-trailers | Only 3 or more axled semi-trailers |
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Rate for tractor unit with three or more axles | Semi-trailers with any no. of axles | Only 2 or more axled semi-trailers | Only 3 or more axled semi-trailers |
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kgs | kgs | £ | £ | £ | £ | £ | £ |
7,500 | 12,000 | 290 | 290 | 290 | 290 | 290 | 290 |
12,000 | 16,000 | 440 | 440 | 440 | 440 | 440 | 440 |
16,000 | 20,000 | 500 | 440 | 440 | 440 | 440 | 440 |
20,000 | 23,000 | 780 | 440 | 440 | 440 | 440 | 440 |
23,000 | 26,000 | 1,150 | 570 | 440 | 570 | 440 | 440 |
26,000 | 28,000 | 1,150 | 1,090 | 440 | 1,090 | 440 | 440 |
28,000 | 31,000 | 1,680 | 1,680 | 1,050 | 1,680 | 640 | 440 |
31,000 | 33,000 | 2,450 | 2,450 | 1,680 | 2,450 | 970 | 440 |
33,000 | 34,000 | 5,000 | 5,000 | 1,680 | 2,450 | 1,420 | 550 |
34,000 | 36,000 | 5,000 | 5,000 | 2,750 | 2,450 | 2,030 | 830 |
36,000 | 38,000 | 5,000 | 5,000 | 3,100 | 2,730 | 2,730 | 1,240 |
(2) This paragraph is subject to paragraphs 5 and 6 below.”