Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weightU.K.
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—U.K.
(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 | 200 | 200 | 200 |
12,000 | 13,000 | 200 | 200 | 200 |
13,000 | 14,000 | 200 | 200 | 200 |
14,000 | 15,000 | 200 | 200 | 200 |
15,000 | 17,000 | 650 | 200 | 200 |
17,000 | 19,000 | 650 | 200 | 200 |
19,000 | 21,000 | 650 | 200 | 200 |
21,000 | 23,000 | 650 | 450 | 200 |
23,000 | 25,000 | 650 | 650 | 450 |
25,000 | 27,000 | 650 | 650 | 650 |
27,000 | 29,000 | 650 | 650 | 1,200 |
29,000 | 31,000 | 650 | 650 | 1,200 |
31,000 | 44,000 | 650 | 650 | 1,200] |
[(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 [£2,585].]
(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)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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
[9A(1)This paragraph applies to a rigid goods vehicle which—U.K.
(a)is a vehicle with respect to which the reduced pollution requirements are satisfied;
(b)is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and
(c)has a revenue weight exceeding 3,500 kilograms.
(2)Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to—
(a)the revenue weight of the vehicle, and
(b)the number of axles on the vehicle.
(3)The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be[£2,085].]
9BU.K.That table is as follows—
[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 | 160 | 160 | 160 |
7,500 | 12,000 | 160 | 160 | 160 |
12,000 | 13,000 | 160 | 160 | 160 |
13,000 | 14,000 | 160 | 160 | 160 |
14,000 | 15,000 | 160 | 160 | 160 |
15,000 | 17,000 | 280 | 160 | 160 |
17,000 | 19,000 | 280 | 160 | 160 |
19,000 | 21,000 | 280 | 160 | 160 |
21,000 | 23,000 | 280 | 210 | 160 |
23,000 | 25,000 | 280 | 280 | 210 |
25,000 | 27,000 | 280 | 280 | 280 |
27,000 | 29,000 | 280 | 280 | 700 |
29,000 | 31,000 | 280 | 280 | 700 |
31,000 | 44,000 | 280 | 280 | 700] |
10(1)The annual rate of vehicle excise duty applicable, in accordance with [paragraphs 9 and 9A], to a rigid goods vehicle which has a [revenue weight] exceeding 12,000 kilograms [, which does not fall within paragraph 9(2)(b)or (c)] and which is used for drawing a trailer which—
(a)has a [plated gross weight] exceeding 4,000 kilograms, and
(b)when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (the “trailer supplement”) which is appropriate to the [plated gross weight] of the trailer being drawn.
(2)Where the plated gross weight . . . of the trailer—
(a)exceeds 4,000 kilograms, but
(b)does not exceed 12,000 kilograms,
the amount of the trailer supplement is [ an amount equal to the amount of the general rate specified in paragraph 1(2)].
(3)Where the plated gross weight . . . of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [an amount equal to [140] per cent. of the amount of the general rate specified in paragraph (2)].
[(3A)Where an amount arrived at in accordance with sub-paragraph (3) is an amount—
(a)which is not a multiple of £10, and
(b)which on division by ten does not produce a remainder of £5,
the amount of the trailer supplement is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.
(3B)Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by ten produces a remainder of £5, the amount of the trailer supplement is the amount arrived at increased by £5.]
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .