9(1)[Subject to sub-paragraphs (2) and (3),]the annual rate of vehicle excise duty applicable to a rigid goods vehicle which [is not a vehicle with respect to which the reduced pollutionrequirements are satisfied and which] has [a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—
(a)the [the revenue weight] of the vehicle, and
(b)the number of axles on the vehicle.
[Revenue weight of vehicle | Rate |
---|
(1) | (2) | (3) | (4) | (5) |
---|
Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
---|
kgs | kgs | £ | £ | £ |
---|
3,500 | 7,500 | 165 | 165 | 165 |
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] |
[(2)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, . . .
(b)to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [and
(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 [which—.
(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 [which—
(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
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]