SCHEDULE 1 Annual rates of duty
Part VIII Goods vehicles
Basic rate
F18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight
9
(1)
F2Subject to sub-paragraphs (2) and (3),the annual rate of vehicle excise duty applicable to a rigid goods vehicle 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 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.
F99A
(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 £4,670.
F109B
That table is as follows—
Revenue 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 | 150 | 150 | 150 |
7,500 | 12,000 | 150 | 150 | 150 |
12,000 | 13,000 | 150 | 150 | 150 |
13,000 | 14,000 | 150 | 150 | 150 |
14,000 | 15,000 | 340 | 150 | 150 |
15,000 | 17,000 | 820 | 150 | 150 |
17,000 | 19,000 | 820 | 350 | 150 |
19,000 | 21,000 | 820 | 520 | 150 |
21,000 | 23,000 | 820 | 970 | 150 |
23,000 | 25,000 | 820 | 1,730 | 330 |
25,000 | 27,000 | 820 | 1,840 | 970 |
27,000 | 29,000 | 820 | 1,840 | 1,820 |
29,000 | 31,000 | 820 | 1,840 | 2,860 |
31,000 | 44,000 | 820 | 1,840 | 3,900 |
10
(1)
The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a F11revenue weight exceeding 12,000 kilograms F12, which does not fall within paragraph 9(2)(b)or (c) and which is used for drawing a trailer which—
(a)
has a F13plated gross weight exceeding 4,000 kilograms, and
(b)
when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (the “trailer supplement”) which is appropriate to the F13plated gross weight of the trailer being drawn.
(2)
Where the plated gross weight F14. . . of the trailer—
(a)
exceeds 4,000 kilograms, but
(b)
does not exceed 12,000 kilograms,
the amount of the trailer supplement is F15 an amount equal to the amount of the general rate specified in paragraph 1(2).
(3)
F18(3A)
Where an amount arrived at in accordance with sub-paragraph (3) is an amount—
(a)
which is not a multiple of £10, and
(b)
which on division by ten does not produce a remainder of £5,
the amount of the trailer supplement is the amount arrived at rounded (either up or down) to the nearest amount which is a multiple of £10.
(3B)
Where an amount arrived at in accordance with sub-paragraph (3) is an amount which on division by ten produces a remainder of £5, the amount of the trailer supplement is the amount arrived at increased by £5.
(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tractive units exceeding 7,500 kilograms train weight
11
(1)
F19Subject to sub-paragraphs (2) and (3),the annual rate of vehicle excise duty applicable to a tractive unit which has F20a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—
(a)
the F21revenue 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.
F22Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
(1) Exceeding | (2) Not exceeding | (3) Any no. of semi-trailer axles | (4) 2 or more semi-trailer axles | (5) 3 or more semi-trailer axles | (6) Any no. of semi-trailer axles | (7) 2 or more semi-trailer axles | (8) 3 or more semi-trailer axles |
kgs | kgs | £ | £ | £ | £ | £ | £ |
3,500 | 7,500 | 160 | 160 | 160 | 160 | 160 | 160 |
7,500 | 12,000 | 300 | 300 | 300 | 300 | 300 | 300 |
12,000 | 16,000 | 460 | 460 | 460 | 460 | 460 | 460 |
16,000 | 20,000 | 520 | 460 | 460 | 460 | 460 | 460 |
20,000 | 23,000 | 810 | 460 | 460 | 460 | 460 | 460 |
23,000 | 26,000 | 1,190 | 590 | 460 | 590 | 460 | 460 |
26,000 | 28,000 | 1,190 | 1,130 | 460 | 1,130 | 460 | 460 |
28,000 | 31,000 | 1,740 | 1,740 | 1,090 | 1,740 | 660 | 460 |
31,000 | 33,000 | 2,530 | 2,530 | 1,740 | 2,530 | 1,000 | 460 |
33,000 | 34,000 | 5,170 | 5,170 | 1,740 | 2,530 | 1,470 | 570 |
34,000 | 36,000 | 5,170 | 5,170 | 2,840 | 2,530 | 2,100 | 860 |
36,000 | 38,000 | 5,170 | 5,170 | 3,210 | 2,820 | 2,820 | 1,280 |
38,000 | 44,000 | 5,170 | 5,170 | 3,210 | 2,820 | 2,820 | 1,280 |
F23(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, F24. . .
(b)
to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F25and
(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.
F23(3)
The annual rate of vehicle excise duty applicable to a tractive unit which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate.
F23(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 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.
F23(5)
In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1), 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.
F2611A
(1)
This paragraph applies to a tractive unit 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 11(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 tractive unit to which this paragraph applies shall be determined, in accordance with the table set out in paragraph 11B, by reference to—
(a)
the revenue 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.
(3)
The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.
F2711B
That table is as follows—
Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate of 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 | 150 | 150 | 150 | 150 | 150 | 150 |
7,500 | 12,000 | 150 | 150 | 150 | 150 | 150 | 150 |
12,000 | 16,000 | 150 | 150 | 150 | 150 | 150 | 150 |
16,000 | 20,000 | 150 | 150 | 150 | 150 | 150 | 150 |
20,000 | 23,000 | 310 | 150 | 150 | 150 | 150 | 150 |
23,000 | 26,000 | 690 | 150 | 150 | 150 | 150 | 150 |
26,000 | 28,000 | 690 | 630 | 150 | 630 | 150 | 150 |
28,000 | 31,000 | 1,240 | 1,240 | 590 | 1,240 | 160 | 150 |
31,000 | 33,000 | 2,030 | 2,030 | 1,240 | 2,030 | 500 | 150 |
33,000 | 34,000 | 4,670 | 4,670 | 1,240 | 2,030 | 970 | 150 |
34,000 | 36,000 | 4,670 | 4,670 | 2,340 | 2,030 | 1,600 | 360 |
36,000 | 38,000 | 4,670 | 4,670 | 2,710 | 2,320 | 2,320 | 780 |
38,000 | 44,000 | 4,670 | 4,670 | 2,710 | 2,320 | 2,320 | 780 |
F2811C
(1)
This paragraph applies to a tractive unit that—
(a)
has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,
(b)
has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,
(c)
is of a type that could lawfully be used on a public road immediately before 21st March 2000, and
(d)
complies with the requirements in force immediately before that date for use on a public road.
(2)
The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—
(a)
in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280;
(b)
in the case of a vehicle with respect to which those requirements are satisfied, £280.
Farmers’ goods vehicles and showmen’s goods vehicles
F2912
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Vehicles with reduced plated weights
13
(1)
The Secretary of State may by regulations provide that, on an application relating to a goods vehicle which is made in accordance with the regulations, the vehicle is treated for the purposes of this Part as if F30its revenue weight were such lower weight as may be specified in the application.
(2)
The regulations may provide that the treatment of the vehicle as being of a lower weight is subject to—
(a)
conditions prescribed by the regulations, or
(b)
such further conditions as the Secretary of State may think fit to impose in any particular case.
Vehicles for conveying machines
14
A vehicle which—
(a)
is constructed or adapted for use and used for the conveyance of a machine or device and no other load except articles used in connection with the machine or device,
F31(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F31(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
is chargeable with vehicle excise duty at the rate which would be applicable to it if the machine or device were burden even if it is built in as part of the vehicle.
Goods vehicles used partly for private purposes
F3215
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exceptions
16
(1)
This Part does not apply to—
F34(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
This Part applies to a goods vehicle which is a vehicle to which paragraph 6 applies only if it is used on a public road and the use is not such as is mentioned in sub-paragraph (2) of that paragraph.
Meaning of “trailer”
17
(1)
In this Part “trailer” does not include—
(a)
an appliance constructed and used solely for the purpose of distributing on the road loose gritting material, F35or
(b)
a snow plough,
F36(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36(d)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36(e)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F37 Meaning of “island goods vehicle”
F3818
(1)
In this Part “island goods vehicle” means any goods vehicle which—
(a)
is kept for use wholly or partly on the roads of one or more small islands; and
(b)
is not kept or used on any mainland road, except in a manner authorised by sub-paragraph (2) or (3).
(2)
The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if—
(a)
the road is one used for travel between a landing place and premises where vehicles disembarked at that place are loaded or unloaded, or both;
(b)
the length of the journey, using that road, from that landing place to those premises is not more than five kilometres;
(c)
the vehicle in question is one which was disembarked at that landing place after a journey by sea which began on a small island; and
(d)
the loading or unloading of that vehicle is to take place, or has taken place, at those premises.
(3)
The keeping or use of a goods vehicle on a mainland road is authorised by this sub-paragraph if—
(a)
that vehicle has a revenue weight not exceeding 17,000 kilograms;
(b)
that vehicle is normally kept at a base or centre on a small island; and
(c)
the only journeys for which that vehicle is used are ones that begin or end at that base or centre.
(4)
References in this paragraph to a small island are references to any such island falling within sub-paragraph (5) as may be designated as a small island by an order made by the Secretary of State.
(5)
An island falls within this sub-paragraph if—
(a)
it has an area of 230,000 hectares or less; and
(b)
the absence of a bridge, causeway, tunnel, ford or other way makes it at all times impracticable for road vehicles to be driven under their own power from that island as far as the mainland.
(6)
The reference in sub-paragraph (5) to driving a road vehicle as far as the mainland is a reference to driving it as far as any public road in the United Kingdom which is not on an island with an area of 230,000 hectares or less and is not a road connecting two such islands.
(7)
In this paragraph—
“island” includes anything that is an island only when the tide reaches a certain height;
“landing place” means any place at which vehicles are disembarked after sea journeys;
“mainland road” means any public road in the United Kingdom, other than one which is on a small island or which connects two such islands; and
“road vehicles” means vehicles which are designed or adapted primarily for being driven on roads and which do not have any special features for facilitating their being driven elsewhere;
and references in this paragraph to the loading or unloading of a vehicle include references to the loading or unloading of its trailer or semi-trailer.
F39 Other expressions
F4019
(1)
In this Part “driving test” means any test of competence to drive mentioned in section 89(1) of the M1Road Traffic Act 1988.
(2)
For the purposes of this Part a vehicle or a semi-trailer is used loaded if the vehicle or, as the case may be, the semi-trailer is used for the conveyance of goods or burden of any description.