9(1)The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—
(a)the plated gross weight (or relevant maximum weight) of the vehicle, and
(b)the number of axles on the vehicle.
| Plated gross weight (or relevant maximum weight) of vehicle | Rate | |||
|---|---|---|---|---|
| (1) Exceeding | (2) Not Exceeding | (3) Two axle vehicle | (4) Three axle vehicle | (5) Four or more axle vehicle |
| kgs | kgs | £ | £ | £ |
| 7,500 | 12,000 | 290 | 290 | 290 |
| 12,000 | 13,000 | 450 | 470 | 340 |
| 13,000 | 14,000 | 630 | 470 | 340 |
| 14,000 | 15,000 | 810 | 470 | 340 |
| 15,000 | 17,000 | 1,280 | 470 | 340 |
| 17,000 | 19,000 | — | 820 | 340 |
| 19,000 | 21,000 | — | 990 | 340 |
| 21,000 | 23,000 | — | 1,420 | 490 |
| 23,000 | 25,000 | — | 2,160 | 800 |
| 25,000 | 27,000 | — | 2,260 | 1,420 |
| 27,000 | 29,000 | — | — | 2,240 |
| 29,000 | 31,000 | — | — | 3,250 |
| 31,000 | 32,000 | — | — | 4,250 |
(2)This paragraph is subject to paragraphs 8(2)(b) and (c) and 12.