SCHEDULES
SCHEDULE 1 Annual rates of duty
Part VIII Goods vehicles
F16Rigid goods vehicles exceeding 3,500 kgs revenue weight
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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)