Words in Sch. 1 para. 9(1) inserted (1.5.1995 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(1)(3)(a), 16

Words in Sch. 1 para. 9(1) substituted (1.5.1995 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(1)(3)(b), 16

Words in Sch. 1 para. 9(1)(a) substituted (1.5.1995 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(1)(3)(c), 16

Sch. 1 para. 9(2)-(5) substituted (1.5.1995 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) for Sch. 1 para. 9(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(5), 16

Word immediately preceding Sch. 1 para. 9(2)(b) repealed (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17, 205, Sch. 41 Pt. II(2) Note

Sch. 1 para. 9(2)(c) and preceding word inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(4)(11)

Sch. 1 para. 9(3)(a)-(c) and words after and preceding them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(3) by 1998 c. 36, s. 16, Sch. 1 para. 8(2); S.I. 1998/3092, art. 2

Sch. 1 para. 9(4)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(5) by 1998 c. 36, s. 16, Sch. 1 para. 8(3); S.I. 1998/3092, art. 2

Sch. 1 para. 9(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 8(4), Sch. 27 Pt. I(3); S.I. 1998/3092, art. 2

Words in Sch. 1 para. 9(1) inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(a)

Sch. 1 para. 9(1) Table substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(3)

Words in Sch. 1 para. 9(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(i)

Sch. 1 para. 9(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(ii)

Sch. 1 para. 9(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(iii)

Word in Sch. 1 para. 9(3) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(4)

Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)

http://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/9Vehicle Excise and Registration Act 1994An Act to consolidate the enactments relating to vehicle excise duty and the registration of vehicles.1994-07-05texttext/xmlenStatute Law Database2024-06-19Expert Participation2024-02-22 SCHEDULESSCHEDULE 1 Annual rates of dutyPart VIII Goods vehiclesRigid goods vehicles exceeding 3,500 kgs revenue weight91

Subject to sub-paragraphs (2) and (3) and paragraph 11D, the annual rate of vehicle excise duty applicable to a rigid goods vehicle 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

11,999

200

200

200

11,999

14,000

95

95

95

14,000

15,000

105

95

95

15,000

19,000

300

95

95

19,000

21,000

300

125

95

21,000

23,000

300

210

95

23,000

25,000

300

300

210

25,000

27,000

300

300

300

27,000

44,000

300

300

560

2

The annual rate of vehicle excise duty applicable—

a

to any rigid goods vehicle which is a showman’s goods vehicle 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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

has a revenue weight exceeding 44,000 kilograms, and

c

is not an island goods vehicle,

shall be £1,585.

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<note class="commentary F" eId="c12514561">
<p>
Words in Sch. 1 para. 9(1) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16/2">Sch. 4 para. 16(2)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/14/1/3/a">Sch. 4 paras. 14(1)(3)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note class="commentary F" eId="c12514581">
<p>
Words in Sch. 1 para. 9(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16/2">Sch. 4 para. 16(2)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/14/1/3/b">Sch. 4 paras. 14(1)(3)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note class="commentary F" eId="c12514591">
<p>
Words in Sch. 1 para. 9(1)(a) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16/2">Sch. 4 para. 16(2)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/14/1/3/c">Sch. 4 paras. 14(1)(3)(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note class="commentary F" eId="c12514611">
<p>
Sch. 1 para. 9(2)-(5) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16/2">Sch. 4 para. 16(2)</ref>
of the amending Act) for Sch. 1 para. 9(2) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4">1995 c. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/section/19">s. 19</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/14/1/5">Sch. 4 paras. 14(1)(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/4/schedule/4/paragraph/16">16</ref>
</p>
</note>
<note class="commentary F" eId="c12514621">
<p>
Word immediately preceding Sch. 1 para. 9(2)(b) repealed (29.4.1996 with effect in accordance with
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17">s. 17</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17">ss. 17</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/205">205</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/41/part/II/2">Sch. 41 Pt. II(2)</ref>
Note
</p>
</note>
<note class="commentary F" eId="c12514631">
<p>
Sch. 1 para. 9(2)(c) and preceding word inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/17/4/11">s. 17(4)(11)</ref>
</p>
</note>
<note class="commentary F" eId="c12514641">
<p>
Sch. 1 para. 9(3)(a)-(c) and words after and preceding them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(3) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">s. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/8/2">Sch. 1 para. 8(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3092">S.I. 1998/3092</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c12514661">
<p>
Sch. 1 para. 9(4)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(5) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">s. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/8/3">Sch. 1 para. 8(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3092">S.I. 1998/3092</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c12514671">
<p>
Sch. 1 para. 9(5) repealed (in relation to licences issued on or after 1.1.1999) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36">1998 c. 36</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/16">ss. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/section/165">165</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/1/paragraph/8/4">Sch. 1 para. 8(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/27/part/I/3">Sch. 27 Pt. I(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3092">S.I. 1998/3092</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3092/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-f77a228e9c56318b14a14f557c16ce83">
<p>
Words in Sch. 1 para. 9(1) inserted (with effect in accordance with s. 22(6) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2011/11">Finance Act 2011 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2011/11/section/22/2/a">s. 22(2)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-7e3e25a7087f7cefbcaca91f030f7e25">
<p>
Sch. 1 para. 9(1) Table substituted (with effect in accordance with s. 83(10) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/83/3">s. 83(3)</ref>
</p>
</note>
<note class="commentary F" eId="key-32d858cc9a4ac85429f2683e71445bbe">
<p>
Words in Sch. 1 para. 9(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/10/d">Sch. 18 para. 10(d)(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-226035cd3ed504f7c2f2b3841dedb351">
<p>
Sch. 1 para. 9(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/10/d/ii">Sch. 18 para. 10(d)(ii)</ref>
</p>
</note>
<note class="commentary F" eId="key-3a572b148427234117e2b14081592b3f">
<p>
Sch. 1 para. 9(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/18/paragraph/10/d/iii">Sch. 18 para. 10(d)(iii)</ref>
</p>
</note>
<note class="commentary F" eId="key-9d310ea8e8fc9bfa4e240f4f91e41b6d">
<p>
Word in Sch. 1 para. 9(3) substituted (with effect in accordance with s. 83(10) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/83/4">s. 83(4)</ref>
</p>
</note>
<note class="commentary F" eId="key-7ce90dba77df4ebcdd56cd6f431d9cd2">
<p>
Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/83/5">s. 83(5)</ref>
</p>
</note>
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<heading> Annual rates of duty</heading>
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Rigid goods vehicles exceeding 3,500 kgs revenue weight
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Subject to sub-paragraphs (2) and (3)
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<ins class="d29p11035">
<ins class="key-f77a228e9c56318b14a14f557c16ce83-1506694093488 first last">
<noteRef href="#key-f77a228e9c56318b14a14f557c16ce83" marker="F10" class="commentary attribute F"/>
and paragraph 11D
</ins>
</ins>
<ins class="d29p11035 last">,</ins>
the annual rate of vehicle excise duty applicable to a rigid goods vehicle which
<noteRef href="#key-32d858cc9a4ac85429f2683e71445bbe" marker="F12" class="commentary F"/>
... has
<ins class="d29p11043 first last">
<noteRef href="#c12514581" marker="F2" class="commentary attribute F"/>
a revenue weight exceeding 3,500 kilograms
</ins>
shall be determined in accordance with the following table by reference to—
</p>
</intro>
<paragraph eId="schedule-1-paragraph-9-1-a">
<num>a</num>
<content>
<p>
the
<ins class="d29p11053 first last">
<noteRef href="#c12514591" marker="F3" class="commentary attribute F"/>
the revenue weight
</ins>
of the vehicle, and
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9-1-b">
<num>b</num>
<content>
<p>the number of axles on the vehicle.</p>
</content>
</paragraph>
</subparagraph>
<hcontainer name="wrapper">
<content>
<tblock class="tabular">
<table style="table-layout:fixed">
<tr>
<th colspan="2" style="width:20%">
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532 first">
<noteRef href="#key-7e3e25a7087f7cefbcaca91f030f7e25" marker="F11" class="commentary attribute F"/>
Revenue weight of vehicle
</ins>
</em>
</p>
</th>
<th colspan="3" style="width:20%">
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">Rate</ins>
</em>
</p>
</th>
</tr>
<tr>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">(1)</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">(2)</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">(3)</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">(4)</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">(5)</ins>
</em>
</p>
</th>
</tr>
<tr>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">Exceeding</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">Not exceeding</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">Two axle vehicle</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">Three axle vehicle</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">Four or more axle vehicle</ins>
</em>
</p>
</th>
</tr>
<tr>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">kgs</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">kgs</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">£</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">£</ins>
</em>
</p>
</th>
<th>
<p>
<em>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">£</ins>
</em>
</p>
</th>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">3,500</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">7,500</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">165</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">165</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">165</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">7,500</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">11,999</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">200</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">200</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">200</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">11,999</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">14,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">14,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">15,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">105</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">15,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">19,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">19,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">21,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">125</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">21,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">23,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">210</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">95</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">23,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">25,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">210</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">25,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">27,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
</tr>
<tr>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">27,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">44,000</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532">300</ins>
</p>
</td>
<td>
<p>
<ins class="substitution key-7e3e25a7087f7cefbcaca91f030f7e25-1506935840532 last">560</ins>
</p>
</td>
</tr>
</table>
</tblock>
</content>
</hcontainer>
<subparagraph eId="schedule-1-paragraph-9-2">
<num>
<ins class="d29p11274 first">
<noteRef href="#c12514611" marker="F4" class="commentary attribute F"/>
2
</ins>
</num>
<intro>
<p>
<ins class="d29p11274">The annual rate of vehicle excise duty applicable—</ins>
</p>
</intro>
<paragraph eId="schedule-1-paragraph-9-2-a">
<num>
<ins class="d29p11274">a</ins>
</num>
<content>
<p>
<ins class="d29p11274">to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, </ins>
<noteRef href="#c12514621" marker="F5" class="commentary F"/>
<ins class="d29p11274">...</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9-2-b">
<num>
<ins class="d29p11274">b</ins>
</num>
<content>
<p>
<ins class="d29p11274">to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, </ins>
<ins class="d29p11274">
<ins class="d29p11295 first">
<noteRef href="#c12514631" marker="F6" class="commentary attribute F"/>
and
</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9-2-c">
<num>
<ins class="d29p11274">
<ins class="d29p11295">c</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p11274">
<ins class="d29p11295 last">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,</ins>
</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d29p11274">shall be the basic goods vehicle rate.</ins>
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-9-3">
<num>
<ins class="d29p11274">3</ins>
</num>
<intro>
<p>
<ins class="d29p11274">The annual rate of vehicle excise duty applicable to a rigid goods vehicle </ins>
<ins class="d29p11274">
<ins class="d29p11312 first">
<noteRef href="#c12514641" marker="F7" class="commentary attribute F"/>
which—
</ins>
</ins>
</p>
</intro>
<paragraph eId="schedule-1-paragraph-9-3-a">
<num>
<noteRef href="#key-226035cd3ed504f7c2f2b3841dedb351" marker="F13" class="commentary F"/>
<ins class="d29p11274">
<ins class="d29p11312">a</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p11274">
<ins class="d29p11312">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9-3-b">
<num>
<ins class="d29p11274">
<ins class="d29p11312">b</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p11274">
<ins class="d29p11312">has a revenue weight exceeding 44,000 kilograms, and</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9-3-c">
<num>
<ins class="d29p11274">
<ins class="d29p11312">c</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p11274">
<ins class="d29p11312">is not an island goods vehicle,</ins>
</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="d29p11274">
<ins class="d29p11312">shall be </ins>
</ins>
<ins class="d29p11274">
<ins class="d29p11312">
<ins class="substitution key-9d310ea8e8fc9bfa4e240f4f91e41b6d-1506936025643 first last">
<noteRef href="#key-9d310ea8e8fc9bfa4e240f4f91e41b6d" marker="F15" class="commentary attribute F"/>
£1,585
</ins>
</ins>
</ins>
<ins class="d29p11274">
<ins class="d29p11312 last">.</ins>
</ins>
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-9-4">
<num>
<ins class="d29p11274">4</ins>
</num>
<intro>
<p>
<ins class="d29p11274">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 </ins>
<ins class="d29p11274">
<ins class="d29p11345 first">
<noteRef href="#c12514661" marker="F8" class="commentary attribute F"/>
which—
</ins>
</ins>
</p>
</intro>
<paragraph eId="schedule-1-paragraph-9-4-a">
<num>
<noteRef href="#key-3a572b148427234117e2b14081592b3f" marker="F14" class="commentary F"/>
<ins class="d29p11274">
<ins class="d29p11345">a</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p11274">
<ins class="d29p11345">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9-4-b">
<num>
<ins class="d29p11274">
<ins class="d29p11345">b</ins>
</ins>
</num>
<content>
<p>
<ins class="d29p11274">
<ins class="d29p11345 last">falls</ins>
</ins>
<ins class="d29p11274"> 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</ins>
</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-9-5">
<num>
<noteRef href="#c12514671" marker="F9" class="commentary F"/>
<ins class="d29p11274">5</ins>
</num>
<content>
<p>
<ins class="d29p11274 last">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>