SCHEDULES

SCHEDULE 1 Annual rates of duty

Part VIII Goods vehicles

Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight

9

1

F1Subject to sub-paragraphs (2) and (3),the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F2is not a vehicle with respect to which the reduced pollutionrequirements are satisfied and which has F3a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—

a

the F4the revenue weight of the vehicle, and

b

the number of axles on the vehicle.

F5Revenue weight of vehicle

Rate

(1) Exceeding

(2) Not Exceeding

(3) Two axle vehicle

(4) Three axle vehicle

(5) Four or more axle vehicle

kgs

kgs

£

£

£

3,500

7,500

160

160

160

7,500

12,000

300

300

300

12,000

13,000

470

490

350

13,000

14,000

650

490

350

14,000

15,000

840

490

350

15,000

17,000

1,320

490

350

17,000

19,000

1,600

850

350

19,000

21,000

1,600

1,020

350

21,000

23,000

1,600

1,470

510

23,000

25,000

1,600

2,230

830

25,000

27,000

1,600

2,340

1,470

27,000

29,000

1,600

2,340

2,320

29,000

31,000

1,600

2,340

3,360

31,000

44,000

1,600

2,340

4,400

F62

The annual rate of vehicle excise duty applicable—

a

to any rigid goods vehicle which is a showman’s goodsvehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F7. . .

b

to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F8and

c

to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,

shall be the basic goods vehicle rate.

3

The annual rate of vehicle excise duty applicable to a rigid goods vehicle F9which—.

a

is not a vehicle with respect to which the reduced pollution requirements are satisfied,

b

has a revenue weight exceeding 44,000 kilograms, and

c

is not an island goods vehicle,

shall be £5,170.

4

In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle F10which—

a

is not a vehicle with respect to which the reduced pollution requirements are satisfied; and

b

falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms

F115

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