SCHEDULE 1 Annual rates of duty
Part VIII Goods vehicles
Rigid goods vehicles exceeding 3,500 kgs revenue weight
9
(1)
F1Subject to sub-paragraphs (2) and (3) F2and paragraph 11D, the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F3... has F4a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—
(a)
the F5the revenue weight of the vehicle, and
(b)
the number of axles on the vehicle.
F6Revenue 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 | 165 | 165 | 165 |
7,500 | 11,999 | 200 | 200 | 200 |
11,999 | 14,000 | 95 | 95 | 95 |
14,000 | 15,000 | 105 | 95 | 95 |
15,000 | 19,000 | 300 | 95 | 95 |
19,000 | 21,000 | 300 | 125 | 95 |
21,000 | 23,000 | 300 | 210 | 95 |
23,000 | 25,000 | 300 | 300 | 210 |
25,000 | 27,000 | 300 | 300 | 300 |
27,000 | 44,000 | 300 | 300 | 560 |
F7(2)
The annual rate of vehicle excise duty applicable—
(a)
to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F8...
(b)
to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F9and
(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 F10which—
F11(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
has a revenue weight exceeding 44,000 kilograms, and
(c)
is not an island goods vehicle,
shall be F12£1,585.
(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 F13which—
F14(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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
F15(5)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .