SCHEDULES

SCHEDULE 1 Annual rates of duty

Part VIII Goods vehicles

F16Rigid goods vehicles exceeding 3,500 kgs revenue weight

Annotations:
Amendments (Textual)
F16

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)

9

1

F1Subject to sub-paragraphs (2) and (3) F10and paragraph 11D, the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F12... has F2a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—

a

the F3the revenue weight of the vehicle, and

b

the number of axles on the vehicle.

F11Revenue 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

F42

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, F5...

b

to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F6and

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 F7which—

F13a

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

b

has a revenue weight exceeding 44,000 kilograms, and

c

is not an island goods vehicle,

shall be F15£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 F8which—

F14a

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

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

F95

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