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Version Superseded: 17/07/2014
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Vehicle Excise and Registration Act 1994, Paragraph 11 is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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11(1)[F1Subject to sub-paragraphs (2) and (3),] [F2and [F3paragraphs 11C and 11D]] the annual rate of vehicle excise duty applicable to a tractive unit which [F4is not a vehicle with respect to which thr reduced pollution requirements are satified and which] has [F5a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—U.K.
(a)the [F6revenue 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.
[F7Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
---|---|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
Exceeding | Not exceeding | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
kgs | kgs | £ | £ | £ | £ | £ | £ |
3,500 | 7,500 | 165 | 165 | 165 | 165 | 165 | 165 |
7,500 | 12,000 | 165 | 165 | 165 | 165 | 165 | 165 |
12,000 | 16,000 | 165 | 165 | 165 | 165 | 165 | 165 |
16,000 | 20,000 | 165 | 165 | 165 | 165 | 165 | 165 |
20,000 | 23,000 | 165 | 165 | 165 | 165 | 165 | 165 |
23,000 | 25,000 | 165 | 165 | 165 | 165 | 165 | 165 |
25,000 | 26,000 | 450 | 165 | 165 | 165 | 165 | 165 |
26,000 | 28,000 | 450 | 165 | 165 | 165 | 165 | 165 |
28,000 | 31,000 | 650 | 650 | 165 | 450 | 165 | 165 |
31,000 | 33,000 | 1,200 | 1,200 | 450 | 1,200 | 450 | 165 |
33,000 | 34,000 | 1,200 | 1,200 | 450 | 1,200 | 650 | 165 |
34,000 | 35,000 | 1,500 | 1,500 | 1,200 | 1,200 | 650 | 450 |
35,000 | 36,000 | 1,500 | 1,500 | 1,200 | 1,200 | 650 | 450 |
36,000 | 38,000 | 1,500 | 1,500 | 1,200 | 1,500 | 1,200 | 650 |
38,000 | 41,000 | 1,850 | 1,850 | 1,850 | 1,850 | 1,850 | 1,200 |
41,000 | 44,000 | 1,850 | 1,850 | 1,850 | 1,850 | 1,850 | 1,200] |
[F8(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, F9. . .
(b)to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F10and
(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.
F8(3)The annual rate of vehicle excise duty applicable to a tractive unit [F11which—
(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 [F12£2,585].]
F8(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 [F13which—
(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.
F14(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) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(3)(a)
F4Words 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
F5Words 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
F6Words 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
F7Table 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
F8Sch. 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
F9Word 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
F10Sch. 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)
F11Sch. 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
F12Words 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
F13Sch. 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
F14Sch. 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
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