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Vehicle Excise and Registration Act 1994

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Changes over time for: Paragraph 10

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Point in time view as at 01/08/2023.

Changes to legislation:

Vehicle Excise and Registration Act 1994, Paragraph 10 is up to date with all changes known to be in force on or before 02 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F110(1)This paragraph applies to relevant rigid goods vehicles.U.K.

(2)A “relevant rigid goods vehicle” is a rigid goods vehicle which—

(a)has a revenue weight exceeding 11,999 kgs,

(b)is not a vehicle falling within paragraph 9(2), and

(c)is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.

[F2(2A)In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).]

(3)The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the F3... tables by reference to—

(a)whether or not the vehicle has road-friendly suspension,

(b)the number of axles on the vehicle,

(c)the [F4vehicle excise duty band] for the vehicle (see column (1) in the tables),

(d)the plated gross weight of the trailer (see columns (2) and (3) in the tables), and

(e)the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).

(4)For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —

(a)an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor

(b)a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

[F5(5A)The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—

Revenue weight of vehicle2 axle vehicle3 axle vehicle4 or more axle vehicle
ExceedingNot exceeding
kgskgsBandBandBand
11,99915,000B(T)B(T)B(T)
15,00021,000D(T)B(T)B(T)
21,00023,000E(T)C(T)B(T)
23,00025,000E(T)D(T)C(T)
25,00027,000E(T)D(T)D(T)
27,00044,000E(T)E(T)E(T)]

(6)The tables are arranged as follows—

(a)table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;

(b)table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;

(c)table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;

(d)table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;

(e)table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;

(f)table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.

Table 1
Vehicles with road-friendly suspension and 2 axles
[F6Vehicle excise duty band] Plated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-27,000230
B(T)12,000--33,000295
B(T)12,000-33,00036,000401
B(T)12,000-36,00038,000319
B(T)12,000-38,000-444
D(T)4,00012,000-30,000365
D(T)12,000--38,000430
D(T)12,000-38,000-444
Table 2
Vehicles with road-friendly suspension and 3 axles
[F6Vehicle excise duty band] Plated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-33,000230
B(T)12,000--38,000295
B(T)12,000-38,00040,000392
B(T)12,000-40,000-295
C(T)4,00012,000-35,000305
C(T)12,000--38,000370
C(T)12,000-38,00040,000392
C(T)12,000-40,000-370
D(T)4,00010,000-33,000365
D(T)4,00010,00033,00036,000401
D(T)10,00012,000-38,000365
D(T)12,000---430
Table 3
Vehicles with road-friendly suspension and 4 or more axles
[F6Vehicle excise duty band] Plated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-35,000230
B(T)12,000---295
C(T)4,00012,000-37,000305
C(T)12,000---370
D(T)4,00012,000-39,000365
D(T)12,000---430
E(T)4,00012,000--535
E(T)12,000---600
Table 4
Vehicles without road-friendly suspension with 2 axles
[F6Vehicle excise duty band] Plated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-27,000230
B(T)12,000--31,000295
B(T)12,000-31,00033,000401
B(T)12,000-33,00036,000609
B(T)12,000-36,00038,000444
B(T)12,000-38,000-604
D(T)4,00012,000-30,000365
D(T)12,000--33,000430
D(T)12,000-33,00036,000609
D(T)12,000-36,00038,000444
D(T)12,000-38,000-604
Table 5
Vehicles without road-friendly suspension with 3 axles
[F6Vehicle excise duty band] Plated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00010,000-29,000230
B(T)4,00010,00029,00031,000289
B(T)10,00012,000-33,000230
B(T)12,000--36,000295
B(T)12,000-36,00038,000392
B(T)12,000-38,000-542
C(T)4,00010,000-31,000305
C(T)4,00010,00031,00033,000401
C(T)10,00012,000-35,000305
C(T)12,000--36,000370
C(T)12,000-36,00038,000392
C(T)12,000-38,000-542
D(T)4,00010,000-31,000365
D(T)4,00010,00031,00033,000401
D(T)4,00010,00033,00035,000609
D(T)10,00012,000-36,000365
D(T)10,00012,00036,00037,000392
D(T)12,000--38,000430
D(T)12,000-38,000-542
Table 6
Vehicles without road-friendly suspension with 4 or more axles
[F6Vehicle excise duty band] Plated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-35,000230
B(T)12,000---295
C(T)4,00012,000-37,000305
C(T)12,000---370
D(T)4,00010,000-36,000365
D(T)4,00010,00036,00037,000444
D(T)10,00012,000-39,000365
D(T)12,000---430
E(T)4,00010,000-38,000535
E(T)4,00010,00038,000-604
E(T)10,00012,000--535

(7)The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609.]

Textual Amendments

F1Sch. 1 para. 10 substituted (with effect in accordance with s. 82(3) of the amending Act) by Finance Act 2014 (c. 26), s. 82(1)

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