Textual Amendments
F1Sch. 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)
[F210(1)This paragraph applies to relevant rigid goods vehicles.U.K.
(2)A “relevant rigid goods vehicle” is a rigid goods vehicle which—
(a)has a revenue weight exceeding 11,999 kgs,
(b)is not a vehicle falling within paragraph 9(2), and
(c)is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.
[F3(2A)In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).]
(3)The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the F4... tables by reference to—
(a)whether or not the vehicle has road-friendly suspension,
(b)the number of axles on the vehicle,
(c)the [F5vehicle excise duty band] for the vehicle (see column (1) in the tables),
(d)the plated gross weight of the trailer (see columns (2) and (3) in the tables), and
(e)the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).
(4)For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —
(a)an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor
(b)a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.
[F6(5A)The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—
| Revenue weight of vehicle | 2 axle vehicle | 3 axle vehicle | 4 or more axle vehicle | |
|---|---|---|---|---|
| Exceeding | Not exceeding | |||
| kgs | kgs | Band | Band | Band |
| 11,999 | 15,000 | B(T) | B(T) | B(T) |
| 15,000 | 21,000 | D(T) | B(T) | B(T) |
| 21,000 | 23,000 | E(T) | C(T) | B(T) |
| 23,000 | 25,000 | E(T) | D(T) | C(T) |
| 25,000 | 27,000 | E(T) | D(T) | D(T) |
| 27,000 | 44,000 | E(T) | E(T) | E(T)] |
(6)The tables are arranged as follows—
(a)table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;
(b)table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;
(c)table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;
(d)table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;
(e)table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;
(f)table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.
| [F7Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 27,000 | 230 |
| B(T) | 12,000 | - | - | 33,000 | 295 |
| B(T) | 12,000 | - | 33,000 | 36,000 | 401 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 319 |
| B(T) | 12,000 | - | 38,000 | - | 444 |
| D(T) | 4,000 | 12,000 | - | 30,000 | 365 |
| D(T) | 12,000 | - | - | 38,000 | 430 |
| D(T) | 12,000 | - | 38,000 | - | 444 |
| [F7Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 33,000 | 230 |
| B(T) | 12,000 | - | - | 38,000 | 295 |
| B(T) | 12,000 | - | 38,000 | 40,000 | 392 |
| B(T) | 12,000 | - | 40,000 | - | 295 |
| C(T) | 4,000 | 12,000 | - | 35,000 | 305 |
| C(T) | 12,000 | - | - | 38,000 | 370 |
| C(T) | 12,000 | - | 38,000 | 40,000 | 392 |
| C(T) | 12,000 | - | 40,000 | - | 370 |
| D(T) | 4,000 | 10,000 | - | 33,000 | 365 |
| D(T) | 4,000 | 10,000 | 33,000 | 36,000 | 401 |
| D(T) | 10,000 | 12,000 | - | 38,000 | 365 |
| D(T) | 12,000 | - | - | - | 430 |
| [F7Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 35,000 | 230 |
| B(T) | 12,000 | - | - | - | 295 |
| C(T) | 4,000 | 12,000 | - | 37,000 | 305 |
| C(T) | 12,000 | - | - | - | 370 |
| D(T) | 4,000 | 12,000 | - | 39,000 | 365 |
| D(T) | 12,000 | - | - | - | 430 |
| E(T) | 4,000 | 12,000 | - | - | 535 |
| E(T) | 12,000 | - | - | - | 600 |
| [F7Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 27,000 | 230 |
| B(T) | 12,000 | - | - | 31,000 | 295 |
| B(T) | 12,000 | - | 31,000 | 33,000 | 401 |
| B(T) | 12,000 | - | 33,000 | 36,000 | 609 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 444 |
| B(T) | 12,000 | - | 38,000 | - | 604 |
| D(T) | 4,000 | 12,000 | - | 30,000 | 365 |
| D(T) | 12,000 | - | - | 33,000 | 430 |
| D(T) | 12,000 | - | 33,000 | 36,000 | 609 |
| D(T) | 12,000 | - | 36,000 | 38,000 | 444 |
| D(T) | 12,000 | - | 38,000 | - | 604 |
| [F7Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 10,000 | - | 29,000 | 230 |
| B(T) | 4,000 | 10,000 | 29,000 | 31,000 | 289 |
| B(T) | 10,000 | 12,000 | - | 33,000 | 230 |
| B(T) | 12,000 | - | - | 36,000 | 295 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 392 |
| B(T) | 12,000 | - | 38,000 | - | 542 |
| C(T) | 4,000 | 10,000 | - | 31,000 | 305 |
| C(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 |
| C(T) | 10,000 | 12,000 | - | 35,000 | 305 |
| C(T) | 12,000 | - | - | 36,000 | 370 |
| C(T) | 12,000 | - | 36,000 | 38,000 | 392 |
| C(T) | 12,000 | - | 38,000 | - | 542 |
| D(T) | 4,000 | 10,000 | - | 31,000 | 365 |
| D(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 |
| D(T) | 4,000 | 10,000 | 33,000 | 35,000 | 609 |
| D(T) | 10,000 | 12,000 | - | 36,000 | 365 |
| D(T) | 10,000 | 12,000 | 36,000 | 37,000 | 392 |
| D(T) | 12,000 | - | - | 38,000 | 430 |
| D(T) | 12,000 | - | 38,000 | - | 542 |
| [F7Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 35,000 | 230 |
| B(T) | 12,000 | - | - | - | 295 |
| C(T) | 4,000 | 12,000 | - | 37,000 | 305 |
| C(T) | 12,000 | - | - | - | 370 |
| D(T) | 4,000 | 10,000 | - | 36,000 | 365 |
| D(T) | 4,000 | 10,000 | 36,000 | 37,000 | 444 |
| D(T) | 10,000 | 12,000 | - | 39,000 | 365 |
| D(T) | 12,000 | - | - | - | 430 |
| E(T) | 4,000 | 10,000 | - | 38,000 | 535 |
| E(T) | 4,000 | 10,000 | 38,000 | - | 604 |
| E(T) | 10,000 | 12,000 | - | - | 535 |
(7)The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609.]
Textual Amendments
F2Sch. 1 para. 10 substituted (with effect in accordance with s. 82(3) of the amending Act) by Finance Act 2014 (c. 26), s. 82(1)
F3Sch. 1 para. 10(2A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(2), 12
F4Word in Sch. 1 para. 10(3) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(a), 12
F5Words in Sch. 1 para. 10(3)(c) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(b), 12
F6Sch. 1 para. 10(5A) substituted for Sch. 1 para. 10(5) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(4), 12
F7Words in Sch. 1 para. 10 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(5), 12