Vehicle Excise and Registration Act 1994

Tractive units exceeding 7,500 kilograms train weightU.K.

11(1)[F1Subject to sub-paragraphs (2) and (3),][F2and paragraph 11C]the annual rate of vehicle excise duty applicable to a tractive unit which [F3is not a vehicle with respect to which thr reduced pollution requirements are satified and which] has [F4a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—U.K.

(a)the [F5revenue weight] of the tractive unit,

(b)the number of axles on the tractive unit, and

(c)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

[F6Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1)(2)(3)(4)(5)(6)(7)(8)
ExceedingNot exceedingAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axlesAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
kgskgs££££££
3,5007,500165165165165165165
7,50012,000165165165165165165
12,00016,000165165165165165165
16,00020,000165165165165165165
20,00023,000165165165165165165
23,00025,000165165165165165165
25,00026,000450165165165165165
26,00028,000450165165165165165
28,00031,000650650165450165165
31,00033,0001,2001,2004501,200450165
33,00034,0001,2001,2004501,200650165
34,00035,0001,5001,5001,2001,200650450
35,00036,0001,5001,5001,2001,200650450
36,00038,0001,5001,5001,2001,5001,200650
38,00041,0001,8501,8501,8501,8501,8501,200
41,00044,0001,8501,8501,8501,8501,8501,200]

[F7(2)The annual rate of vehicle excise duty applicable—

(a)to any tractive unit which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F8. . .

(b)to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F9and

(c)to any tractive unit to which a semi-trailer is attached which is used loaded only in connection with a person learning to drive the tractive unit or taking a driving test,]

shall be the basic goods vehicle rate.

F7(3)The annual rate of vehicle excise duty applicable to a tractive unit [F10which—

(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 [F11£2,585].]

F7(4)In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle [F12which—

(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.

F13(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1Words in Sch. 1 para. 11(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(11)(a), 16

F2Words in Sch. 1 para. 11(1) inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(1)(a)

F3Words in Sch. 1 para. 11(1) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 11(1); S.I. 1998/3092, art. 2

F4Words in Sch. 1 para. 11(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(11)(b), 16

F5Words in Sch. 1 para. 11(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(11)(c), 16

F6Table in Sch. 1 para. 11(1) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9, Sch. 2 para. 7

F7Sch. 1 para. 11(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. 11(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(13), 16

F8Word immediately preceding Sch. 1 para. 11(2)(b) substituted (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

F9Sch. 1 para. 11(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. 18(6)(11)

F10Sch. 1 para. 11(3)(a)-(c) and words preceding and after them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(3) by 1998 c. 36, s. 16, Sch. 1 para. 11(2); S.I. 1998/3092, art. 2

F11Words in Sch. 1 para. 11(3) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1), Sch. 2 para. 8

F12Sch. 1 para. 11(4)(a) and prededing word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(4) by 1998 c. 36, s. 16, Sch. 1 para. 11(3); S.I. 1998/3092, art. 2

F13Sch. 1 para. 11(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 11(4), Sch. 27 Pt. I(3) Note; S.I. 1998/3092, art. 2

[F1411A(1)This paragraph applies to a tractive unit 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 11(2); and

(c)has a revenue weight exceeding 3,500 kilograms.

(2)Subject to sub-paragraph (3) [F15and paragraph 11C]], the annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies shall be determined, in accordance with the table set out in paragraph 11B, by reference to—

(a)the revenue weight of the tractive unit,

(b)the number of axles on the tractive unit, and

(c)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

(3)The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be [F16£2,085].

Textual Amendments

F14Sch. 1 paras. 11A, 11B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 12; S.I. 1998/3092, art. 2

F15Words in Sch. 1 para. 11A(2) inserted (28.7.2000) by 2000 c. 17, s. 24, Sch. 5 para. 6(1)(b)

F16Words in Sch. 1 para. 11A(3) substituted (11.5.2001 with effect as mentioned in s. 9(2) of the amending Act) by 2001 c. 9. s. 9(1), Sch. 2 para. 9

F1711BU.K.That table is as follows—

[F18Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1)(2)(3)(4)(5)(6)(7)(8)
ExceedingNot exceedingAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axlesAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
kgskgs££££££
3,5007,500160160160160160160
7,50012,000160160160160160160
12,00016,000160160160160160160
16,00020,000160160160160160160
20,00023,000160160160160160160
23,00025,000160160160160160160
25,00026,000210160160160160160
26,00028,000210160160160160160
28,00031,000280280160210160160
31,00033,000700700210700210160
33,00034,000700700210700280160
34,00035,0001,0001,000700700280210
35,00036,0001,0001,000700700280210
36,00038,0001,0001,0007001,000700280
38,00041,0001,3501,3501,3501,3501,350700
41,00044,0001,3501,3501,3501,3501,350700]

Textual Amendments

F17Sch. 1 paras. 11A, 11B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 12; S.I. 1998/3092, art. 2

F18Table in Sch. 1 para. 11B substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1), Sch. 2 para. 10

[F1911C(1)This paragraph applies to a tractive unit that—U.K.

(a)has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,

(b)has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,

(c)is of a type that could lawfully be used on a public road immediately before 21st March 2000, and

(d)complies with the requirements in force immediately before that date for use on a public road.

(2)The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—

(a)in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, [F20£650]];

(b)in the case of a vehicle with respect to which those requirements are satisfied, £280.

Textual Amendments

F19Sch. 1 para. 11C inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(2)

F20Words in Sch. 1 para. 11C(2)(a) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1), Sch. 2 para. 11