9(1)[F1Subject to sub-paragraphs (2) and (3),]the annual rate of vehicle excise duty applicable to a rigid goods vehicle which has [F2a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—
(a)the [F3the revenue weight] of the vehicle, and
(b)the number of axles on the vehicle.
| [F4Revenue 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 | £ | £ | £ |
| 3,500 | 7,500 | 160 | 160 | 160 |
| 7,500 | 12,000 | 300 | 300 | 300 |
| 12,000 | 13,000 | 470 | 490 | 350 |
| 13,000 | 14,000 | 650 | 490 | 350 |
| 14,000 | 15,000 | 840 | 490 | 350 |
| 15,000 | 17,000 | 1,320 | 490 | 350 |
| 17,000 | 19,000 | 1,320 | 850 | 350 |
| 19,000 | 21,000 | 1,320 | 1,020 | 350 |
| 21,000 | 23,000 | 1,320 | 1,470 | 510 |
| 23,000 | 25,000 | 1,320 | 2,230 | 830 |
| 25,000 | 27,000 | 1,320 | 2,340 | 1,470 |
| 27,000 | 29,000 | 1,320 | 2,340 | 2,320 |
| 29,000 | 31,000 | 1,320 | 2,340 | 3,360 |
| 31,000 | 44,000 | 1,320 | 2,340 | 4,400] |
[F5(2)The annual rate of vehicle excise duty applicable—
(a)to any rigid goods vehicle which is a showman’s goodsvehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F6. . .
(b)to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F7and
(c)to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,]
shall be the basic goods vehicle rate.
(3)The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate.
(4)In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle which 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.
(5)In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 11, to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.]
Textual Amendments
F1Words in Sch. 1 para. 9(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(1)(3)(a), 16
F2Words in Sch. 1 para. 9(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(1)(3)(b), 16
F3Words in Sch. 1 para. 9(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(1)(3)(c), 16
F4Sch. 1 para. 9(1): table substituted (31.7.1997 with application in relation to licences taken out after 15.11.1997) by 1997 c. 58, s. 13(2)(4)
F5Sch. 1 para. 9(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. 9(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(5), 16
F6Word immediately preceding Sch. 1 para. 9(2)(b) repealed (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
F7Sch. 1 para. 9(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. 17(4)(11)