xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 1U.K. Annual rates of duty

Part VIIIU.K. Goods vehicles

Basic rateU.K.

F18U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 1 para. 8 repealed (1.5.1995 with application as in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending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, ss. 19, 162, Sch. 4 Pt. III paras. 14(1)(2), 16, Sch. 29 Pt. V(2) Note

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

9(1)[F2Subject to sub-paragraphs (2) and (3) [F3and paragraph 11D],] the annual rate of vehicle excise duty applicable to a rigid goods vehicle which [F4is not a vehicle with respect to which the reduced pollution requirements are satisfied and which] has [F5a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—U.K.

(a)the [F6the revenue weight] of the vehicle, and

(b)the number of axles on the vehicle.

[F7Revenue weight of vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot ExceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
kgskgs£££
3,5007,500165165165
7,50012,000200200200
12,00013,000200200200
13,00014,000200200200
14,00015,000200200200
15,00017,000650200200
17,00019,000650200200
19,00021,000650200200
21,00023,000650450200
23,00025,000650650450
25,00027,000650650650
27,00029,0006506501,200
29,00031,0006506501,200
31,00044,0006506501,200]

[F8(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, F9...

(b)to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F10and

(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 [F11which—

(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 [F12£2,585].]

(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—

(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

F14(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F2Words 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

F3Words in Sch. 1 para. 9(1) inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(a)

F4Words in Sch. 1 para. 9(1) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 8(1); S.I. 1998/3092, art. 2

F5Words 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

F6Words 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

F7Table in Sch. 1 para. 9(1) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1)(2), Sch. 2 para. 2

F8Sch. 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

F9Word 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

F10Sch. 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)

F11Sch. 1 para. 9(3)(a)-(c) and words after and preceding them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(3) by 1998 c. 36, s. 16, Sch. 1 para. 8(2); S.I. 1998/3092, art. 2

F12Words in Sch. 1, para. 9(3) substituted (11.5.2001) by 2001 c. 9, ss. 9, 44, Sch. 2, para. 3

F13Sch. 1 para. 9(4)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(5) by 1998 c. 36, s. 16, Sch. 1 para. 8(3); S.I. 1998/3092, art. 2

F14Sch. 1 para. 9(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 8(4), Sch. 27 Pt. I(3); S.I. 1998/3092, art. 2

[F159A(1)This paragraph applies to a rigid goods vehicle which—U.K.

(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) [F16and paragraph 11D], 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 F17[£2,085].

Textual Amendments

F15Sch. 1 paras. 9A, 9B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 9; S.I. 1998/3092, art. 2

F16Words in Sch. 1 para. 9A(2) inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(b)

F17Words in Sch. 1 para. 9A(3) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1), Sch. 2 para. 4

9BU.K.That table is as follows—

[F18Revenue weight of vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot ExceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
kgskgs£££
3,5007,500160160160
7,50012,000160160160
12,00013,000160160160
13,00014,000160160160
14,00015,000160160160
15,00017,000280160160
17,00019,000280160160
19,00021,000280160160
21,00023,000280210160
23,00025,000280280210
25,00027,000280280280
27,00029,000280280700
29,00031,000280280700
31,00044,000280280700]]

Textual Amendments

F15Sch. 1 paras. 9A, 9B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 9; S.I. 1998/3092, art. 2

F18Table in Sch. 1 para. 9B substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1)(2), Sch. 2 para. 5

10(1)The annual rate of vehicle excise duty applicable, in accordance with [F19paragraphs 9 and 9A], to a rigid goods vehicle which has a [F20revenue weight] exceeding 12,000 kilograms [F21, which does not fall within paragraph 9(2)(b)or (c)] and which is used for drawing a trailer which—U.K.

(a)has a [F22plated 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 [F22plated gross weight] of the trailer being drawn.

(2)Where the plated gross weight F23... of the trailer—

(a)exceeds 4,000 kilograms, but

(b)does not exceed 12,000 kilograms,

the amount of the trailer supplement is [F24£165].

(3)Where the plated gross weight F25... of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [F26£230].

F27(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F27(3B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F28(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F19Words in Sch. 1 para. 10(1) substituted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 10; S.I. 1998/3092, art. 2

F20Words in Sch. 1 para. 10(1) substituted (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(6)(a), 16

F21Words in Sch. 1 para. 10(1) inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 19(5)(11)

F22Words in Sch. 1 para. 10(1) substituted (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(6)(b), 16

F23Words in Sch. 1 para. 10(2) repealed (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, ss. 19, 162, Sch. 4 paras. 14(7)(a), 16, Sch. 29 Pt. V(2) Note

F24Words in Sch. 1 para. 10(2) substituted (7.4.2005 with effect as mentioned in s. 7(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(12)(a)

F25Words in Sch. 1 para. 10(3) repealed (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, ss. 19, 162, Sch. 4 paras. 14(8)(a), 16, Sch. 29 Pt. V(2) Note

F26Words in Sch. 1 para. 10(3) substituted (7.4.2005 with effect as mentioned in s. 7(16) of the amending Act) by Finance Act 2005 (c. 7), s. 7(12)(b)

F27Sch. 1 para. 10(3A)(3B) repealed (7.4.2005 with effect as mentioned in s. 7(16) of the amending Act) by Finance Act 2005 (c. 7), ss. 7(12)(c), 104, Sch. 11 Pt. 1

F28Sch. 1 para. 10(4) repealed (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, ss. 19, 162, Sch. 4 para. 10(10), 16, Sch. 29 Pt. V(2) Note

Tractive units exceeding 7,500 kilograms train weightU.K.

11(1)[F29Subject to sub-paragraphs (2) and (3),] [F30and [F31paragraphs 11C and 11D]] the annual rate of vehicle excise duty applicable to a tractive unit which [F32is not a vehicle with respect to which thr reduced pollution requirements are satified and which] has [F33a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—U.K.

(a)the [F34revenue 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.

[F35Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1)(2)(3)(4)(5)(6)(7)(8)
ExceedingNot exceedingAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axlesAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
kgskgs££££££
3,5007,500165165165165165165
7,50012,000165165165165165165
12,00016,000165165165165165165
16,00020,000165165165165165165
20,00023,000165165165165165165
23,00025,000165165165165165165
25,00026,000450165165165165165
26,00028,000450165165165165165
28,00031,000650650165450165165
31,00033,0001,2001,2004501,200450165
33,00034,0001,2001,2004501,200650165
34,00035,0001,5001,5001,2001,200650450
35,00036,0001,5001,5001,2001,200650450
36,00038,0001,5001,5001,2001,5001,200650
38,00041,0001,8501,8501,8501,8501,8501,200
41,00044,0001,8501,8501,8501,8501,8501,200]

[F36(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, F37. . .

(b)to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F38and

(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.

F36(3)The annual rate of vehicle excise duty applicable to a tractive unit [F39which—

(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 [F40£2,585].]

F36(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 [F41which—

(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.

F42(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F29Words in Sch. 1 para. 11(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(11)(a), 16

F30Words in Sch. 1 para. 11(1) inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(1)(a)

F31Words in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(3)(a)

F32Words in Sch. 1 para. 11(1) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 11(1); S.I. 1998/3092, art. 2

F33Words in Sch. 1 para. 11(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(11)(b), 16

F34Words in Sch. 1 para. 11(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(11)(c), 16

F35Table in Sch. 1 para. 11(1) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9, Sch. 2 para. 7

F36Sch. 1 para. 11(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. 11(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(13), 16

F37Word immediately preceding Sch. 1 para. 11(2)(b) substituted (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

F38Sch. 1 para. 11(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. 18(6)(11)

F39Sch. 1 para. 11(3)(a)-(c) and words preceding and after them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(3) by 1998 c. 36, s. 16, Sch. 1 para. 11(2); S.I. 1998/3092, art. 2

F40Words in Sch. 1 para. 11(3) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1), Sch. 2 para. 8

F41Sch. 1 para. 11(4)(a) and prededing word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(4) by 1998 c. 36, s. 16, Sch. 1 para. 11(3); S.I. 1998/3092, art. 2

F42Sch. 1 para. 11(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 11(4), Sch. 27 Pt. I(3) Note; S.I. 1998/3092, art. 2

F43[11A(1)This paragraph applies to a tractive unit which—U.K.

(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) [F44and [F45paragraphs 11C and 11D]], 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 [F46£2,085].]

Textual Amendments

F43Sch. 1 paras. 11A, 11B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 12; S.I. 1998/3092, art. 2

F44Words in Sch. 1 para. 11A(2) inserted (28.7.2000) by 2000 c. 17, s. 24, Sch. 5 para. 6(1)(b)

F45Words in Sch. 1 para. 11A(2) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(3)(b)

F46Words in Sch. 1 para. 11A(3) substituted (11.5.2001 with effect as mentioned in s. 9(2) of the amending Act) by 2001 c. 9. s. 9(1), Sch. 2 para. 9

F4711BU.K.That table is as follows—

[F48Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
(1)(2)(3)(4)(5)(6)(7)(8)
ExceedingNot exceedingAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axlesAny no. of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
kgskgs££££££
3,5007,500160160160160160160
7,50012,000160160160160160160
12,00016,000160160160160160160
16,00020,000160160160160160160
20,00023,000160160160160160160
23,00025,000160160160160160160
25,00026,000210160160160160160
26,00028,000210160160160160160
28,00031,000280280160210160160
31,00033,000700700210700210160
33,00034,000700700210700280160
34,00035,0001,0001,000700700280210
35,00036,0001,0001,000700700280210
36,00038,0001,0001,0007001,000700280
38,00041,0001,3501,3501,3501,3501,350700
41,00044,0001,3501,3501,3501,3501,350700]

Textual Amendments

F47Sch. 1 paras. 11A, 11B inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 12; S.I. 1998/3092, art. 2

F48Table in Sch. 1 para. 11B substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1), Sch. 2 para. 10

[F4911C(1)This paragraph applies to a tractive unit that—U.K.

(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)[F50Subject to paragraph 11D, 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, [F51£650];

(b)in the case of a vehicle with respect to which those requirements are satisfied, £280.]

Textual Amendments

F49Sch. 1 para. 11C inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(2)

F50Words in Sch. 1 para. 11C(2) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(4)

F51Words in Sch. 1 para. 11C(2)(a) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1), Sch. 2 para. 11

[F52Certain vehicles without road-friendly suspensionU.K.

Textual Amendments

F52Sch. 1 para. 11D and cross-heading inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(5)

11D(1)This paragraph applies to goods vehicles which do not have road-friendly suspension.U.K.

(2)A goods vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither—

(a)an air suspension (that is, a suspension system in which at least 75 per cent of the spring effect is caused by an air spring), nor

(b)a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

(3)The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which has—

(a)a revenue weight of 15,000 kilograms, and

(b)two axles,

is £238.

(4)The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

(a)is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b)has a revenue weight of 21,000 kilograms, and

(c)has three axles,

is £193.

(5)The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

(a)is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b)has a revenue weight of not less than 23,000 kilograms but less than 26,000 kilograms, and

(c)has three axles,

is £299.

(6)The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

(a)is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b)has a revenue weight of 27,000 kilograms, and

(c)has four or more axles,

is £314.

(7)The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which has two axles and either—

(a)has a revenue weight of 25,000 kilograms, or

(b)is a vehicle with respect to which the reduced pollution requirements are satisfied and has a revenue weight exceeding 25,000 kilograms but less than 28,000 kilograms,

is £266.

(8)The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

(a)has a revenue weight of 28,000 kilograms,

(b)has two axles, and

(c)is to draw semi-trailers with two or more axles,

is £177.

(9)The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

(a)is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b)has a revenue weight of 31,000 kilograms,

(c)has two axles, and

(d)is to draw semi-trailers with two or more axles,

is £403.

(10)The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

(a)is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b)has a revenue weight of 36,000 kilograms,

(c)has three axles, and

(d)is to draw semi-trailers with two or more axles,

is £394.

(11)The annual rate of vehicle excise duty applicable to a vehicle to which paragraph 11C and this paragraph apply and which—

(a)is a vehicle with respect to which the reduced pollution requirements are satisfied, and

(b)has a revenue weight less than 44,000 kilograms,

is £464.

(12)This paragraph does not apply to a vehicle for which the annual rate of duty is determined under paragraph 9(2) or 11(2).]

Farmers’ goods vehicles and showmen’s goods vehiclesU.K.

F5312U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F53Sch. 1 para. 12 repealed (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, ss. 19, 162, Sch. 4 paras. 14(14), 16, Sch. 29 Pt. V(2) Note

Vehicles with reduced plated weightsU.K.

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 [F54its revenue weight were such lower weight as may be specified] in the application.U.K.

(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.

Textual Amendments

F54Words in Sch. 1 para. 13(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, ss. 19, Sch. 4 paras. 14(15), 16

Vehicles for conveying machinesU.K.

14U.K.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,

F55(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F55(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.

Textual Amendments

F55Sch. 1 para. 14(b)(c) repealed (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, ss. 19, 162, Sch. 4 paras. 14(16), 16, Sch. 29 Pt. V(2) Note

Goods vehicles used partly for private purposesU.K.

F5615U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F56Sch. 1 para. 15 repealed (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17(15), 205, Sch. 41 Pt. II(2) Note

ExceptionsU.K.

16(1)This Part does not apply to—U.K.

(a)a vehicle to which Part II, IV, F57. . . V or VII applies, F58. . .

F58(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.

Textual Amendments

F57Words in Sch. 1 para. 16(1)(a) repealed (retrospectiveto 1.4.2001) by 2001 c. 9, s. 110, Sch. 33 Pt. 1(3)

F58Sch. 1 para. 16(1)(b) and preceding word repealed (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17(7)(11), 205, Sch. 41 Pt. II(2) Note

Meaning of “trailer”U.K.

17(1)In this Part “trailer” does not include—U.K.

(a)an appliance constructed and used solely for the purpose of distributing on the road loose gritting material, [F59or]

(b)a snow plough,

F60(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F60(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F60(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F60(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F59Word in Sch. 1 para. 17(1)(a) 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(17)(a), 16

F60Sch. 1 para. 17(1)(c)-(e)(2) repealed (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 para. 14(17)(b)(18), 16, Sch. 29 Pt. V(2) Note

[F61 Meaning of “island goods vehicle”U.K.

Textual Amendments

F61Sch. 1 para. 18 and preceding cross-heading 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(19), 16

F6218(1)In this Part “island goods vehicle” means any goods vehicle which—U.K.

(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—

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.]

Textual Amendments

F62Sch. 1 para. 18 and preceding cross-heading 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(19), 16

[F63 Other expressionsU.K.

Textual Amendments

F63Sch. 1 para. 19 and preceding cross-heading inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(8)(11)

F6419(1)In this Part “driving test” means any test of competence to drive mentioned in section 89(1) of the M1Road Traffic Act 1988.U.K.

(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.]

Textual Amendments

F64Sch. 1 para. 19 and preceding cross-heading inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(8)(11)

Marginal Citations