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) | (2) | (3) | (4) | (5) |
| Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | 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.
Yn ddilys o 01/01/1999
[F19A(1)This paragraph applies to a rigid goods vehicle which—
(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 £4,670.]
Textual Amendments
F1Sch. 1 paras. 9A, 9B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 9; S.I. 1998/3092, art. 2
Yn ddilys o 01/01/1999
F29BThat 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 | 150 | 150 | 150 |
| 7,500 | 12,000 | 150 | 150 | 150 |
| 12,000 | 13,000 | 150 | 150 | 150 |
| 13,000 | 14,000 | 150 | 150 | 150 |
| 14,000 | 15,000 | 340 | 150 | 150 |
| 15,000 | 17,000 | 820 | 150 | 150 |
| 17,000 | 19,000 | 820 | 350 | 150 |
| 19,000 | 21,000 | 820 | 520 | 150 |
| 21,000 | 23,000 | 820 | 970 | 150 |
| 23,000 | 25,000 | 820 | 1,730 | 330 |
| 25,000 | 27,000 | 820 | 1,840 | 970 |
| 27,000 | 29,000 | 820 | 1,840 | 1,820 |
| 29,000 | 31,000 | 820 | 1,840 | 2,860 |
| 31,000 | 44,000 | 820 | 1,840 | 3,900 |
Textual Amendments
F2Sch. 1 paras. 9A, 9B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 9; S.I. 1998/3092, art. 2
10(1)The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a plated gross weight (or relevant maximum weight) exceeding 12,000 kilograms and which is used for drawing a trailer which—
(a)has a plated gross weight (or relevant maximum 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 (or relevant maximum weight) of the trailer being drawn.
(2)Where the plated gross weight (or relevant maximum weight) of the trailer—
(a)exceeds 4,000 kilograms, but
(b)does not exceed 12,000 kilograms,
the amount of the trailer supplement is £130.
(3)Where the plated gross weight (or relevant maximum weight) of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is £360.
(4)This paragraph is subject to paragraph 12.