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

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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.

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