Vehicle Excise and Registration Act 1994

10(1)The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a [F1revenue weight] exceeding 12,000 kilograms [F2, which does not fall within paragraph 9(2)(b)or (c)] and which is used for drawing a trailer which—

(a)has a [F3plated 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 [F3plated gross weight] of the trailer being drawn.

(2)Where the plated gross weight F4. . . of the trailer—

(a)exceeds 4,000 kilograms, but

(b)does not exceed 12,000 kilograms,

the amount of the trailer supplement is [F5 an amount equal to the amount of the general rate specified in paragraph 1(2)].

(3)Where the plated gross weight F6. . . of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [F7an amount equal to 275 per cent. of the amount of the general rate specified in paragraph (2)].

[F8(3A)Where an amount arrived at in accordance with sub-paragraph (3) is an amount—

(a)which is not a multiple of £10, and

(b)which on division by ten does not produce a remainder of £5,

the amount of the trailer supplement is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.

(3B)Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by ten produces a remainder of £5, the amount of the trailer supplement is the amount arrived at increased by £5.]

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in Sch. 1 para. 10(1) substituted (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(6)(a), 16

F2Words in Sch. 1 para. 10(1) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(5)(11)

F3Words in Sch. 1 para. 10(1) substituted (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(6)(b), 16

F4Words in Sch. 1 para. 10(2) repealed (with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995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, ss. 19, 162, Sch. 4 paras. 14(7)(a), 16, Sch. 29 Pt. V(2) Note

F5Words in Sch. 1 para. 10(2) substituted (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(7)(b), 16

F6Words in Sch. 1 para. 10(3) repealed (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, ss. 19, 162, Sch. 4 paras. 14(8)(a), 16, Sch. 29 Pt. V(2) Note

F7Words in Sch. 1 para. 10(3) substituted (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(8)(b), 16

F8Sch. 1 paras. 10(3A)(3B) inserted (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(9), 16