SCHEDULES

SCHEDULE 1 Annual rates of duty

Part VIII Goods vehicles

Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight

F19A

1

This paragraph applies to a rigid goods vehicle which—

a

is a vehicle with respect to which the reduced pollution requirements are satisfied;

b

is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and

c

has a revenue weight exceeding 3,500 kilograms.

2

Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to—

a

the revenue weight of the vehicle, and

b

the number of axles on the vehicle.

3

The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be[F2£2,085].