SCHEDULE 1 Annual rates of duty
Part VIII Goods vehicles
Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight
9
(1)
F1Subject to sub-paragraphs (2) and (3),the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F2is not a vehicle with respect to which the reduced pollutionrequirements are satisfied and which has F3a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—
(a)
the F4the revenue weight of the vehicle, and
(b)
the number of axles on the vehicle.
F5Revenue 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 |
F6(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, F7. . .
(b)
to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F8and
(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 F9which—.
(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 £5,170.
(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 F10which—
(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
F11(5)
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