SCHEDULES
SCHEDULE 1 Annual rates of duty
Part VIII Goods vehicles
Basic rate
F18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F56Rigid goods vehicles exceeding 3,500 kgs revenue weight
9
1
F2Subject to sub-paragraphs (2) and (3) F34and paragraph 11D, the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F38... 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.
F37Revenue 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 |
F52
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, F6...
b
to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F7and
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 F8which—
F39a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
has a revenue weight exceeding 44,000 kilograms, and
c
is not an island goods vehicle,
shall be F41£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 F9which—
F40a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
F105
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F429A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F429B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4310
1
This paragraph applies to relevant rigid goods vehicles.
2
A “relevant rigid goods vehicle” is a rigid goods vehicle which—
a
has a revenue weight exceeding 11,999 kgs,
b
is not a vehicle falling within paragraph 9(2), and
c
is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.
3
The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the following tables by reference to—
a
whether or not the vehicle has road-friendly suspension,
b
the number of axles on the vehicle,
c
the appropriate HGV road user levy band for the vehicle (see column (1) in the tables),
d
the plated gross weight of the trailer (see columns (2) and (3) in the tables), and
e
the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).
4
For the purposes of this paragraph a 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% 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.
5
The “appropriate HGV road user levy band” in relation to a vehicle means the band into which the vehicle falls for the purposes of calculating the rate of HGV road user levy that is charged in respect of the vehicle (see Schedule 1 to the HGV Road User Levy Act 2013).
6
The tables are arranged as follows—
a
table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;
b
table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;
c
table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;
d
table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;
e
table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;
f
table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 27,000 | 230 |
B(T) | 12,000 | - | - | 33,000 | 295 |
B(T) | 12,000 | - | 33,000 | 36,000 | 401 |
B(T) | 12,000 | - | 36,000 | 38,000 | 319 |
B(T) | 12,000 | - | 38,000 | - | 444 |
D(T) | 4,000 | 12,000 | - | 30,000 | 365 |
D(T) | 12,000 | - | - | 38,000 | 430 |
D(T) | 12,000 | - | 38,000 | - | 444 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 33,000 | 230 |
B(T) | 12,000 | - | - | 38,000 | 295 |
B(T) | 12,000 | - | 38,000 | 40,000 | 392 |
B(T) | 12,000 | - | 40,000 | - | 295 |
C(T) | 4,000 | 12,000 | - | 35,000 | 305 |
C(T) | 12,000 | - | - | 38,000 | 370 |
C(T) | 12,000 | - | 38,000 | 40,000 | 392 |
C(T) | 12,000 | - | 40,000 | - | 370 |
D(T) | 4,000 | 10,000 | - | 33,000 | 365 |
D(T) | 4,000 | 10,000 | 33,000 | 36,000 | 401 |
D(T) | 10,000 | 12,000 | - | 38,000 | 365 |
D(T) | 12,000 | - | - | - | 430 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 35,000 | 230 |
B(T) | 12,000 | - | - | - | 295 |
C(T) | 4,000 | 12,000 | - | 37,000 | 305 |
C(T) | 12,000 | - | - | - | 370 |
D(T) | 4,000 | 12,000 | - | 39,000 | 365 |
D(T) | 12,000 | - | - | - | 430 |
E(T) | 4,000 | 12,000 | - | - | 535 |
E(T) | 12,000 | - | - | - | 600 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 27,000 | 230 |
B(T) | 12,000 | - | - | 31,000 | 295 |
B(T) | 12,000 | - | 31,000 | 33,000 | 401 |
B(T) | 12,000 | - | 33,000 | 36,000 | 609 |
B(T) | 12,000 | - | 36,000 | 38,000 | 444 |
B(T) | 12,000 | - | 38,000 | - | 604 |
D(T) | 4,000 | 12,000 | - | 30,000 | 365 |
D(T) | 12,000 | - | - | 33,000 | 430 |
D(T) | 12,000 | - | 33,000 | 36,000 | 609 |
D(T) | 12,000 | - | 36,000 | 38,000 | 444 |
D(T) | 12,000 | - | 38,000 | - | 604 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 10,000 | - | 29,000 | 230 |
B(T) | 4,000 | 10,000 | 29,000 | 31,000 | 289 |
B(T) | 10,000 | 12,000 | - | 33,000 | 230 |
B(T) | 12,000 | - | - | 36,000 | 295 |
B(T) | 12,000 | - | 36,000 | 38,000 | 392 |
B(T) | 12,000 | - | 38,000 | - | 542 |
C(T) | 4,000 | 10,000 | - | 31,000 | 305 |
C(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 |
C(T) | 10,000 | 12,000 | - | 35,000 | 305 |
C(T) | 12,000 | - | - | 36,000 | 370 |
C(T) | 12,000 | - | 36,000 | 38,000 | 392 |
C(T) | 12,000 | - | 38,000 | - | 542 |
D(T) | 4,000 | 10,000 | - | 31,000 | 365 |
D(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 |
D(T) | 4,000 | 10,000 | 33,000 | 35,000 | 609 |
D(T) | 10,000 | 12,000 | - | 36,000 | 365 |
D(T) | 10,000 | 12,000 | 36,000 | 37,000 | 392 |
D(T) | 12,000 | - | - | 38,000 | 430 |
D(T) | 12,000 | - | 38,000 | - | 542 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 35,000 | 230 |
B(T) | 12,000 | - | - | - | 295 |
C(T) | 4,000 | 12,000 | - | 37,000 | 305 |
C(T) | 12,000 | - | - | - | 370 |
D(T) | 4,000 | 10,000 | - | 36,000 | 365 |
D(T) | 4,000 | 10,000 | 36,000 | 37,000 | 444 |
D(T) | 10,000 | 12,000 | - | 39,000 | 365 |
D(T) | 12,000 | - | - | - | 430 |
E(T) | 4,000 | 10,000 | - | 38,000 | 535 |
E(T) | 4,000 | 10,000 | 38,000 | - | 604 |
E(T) | 10,000 | 12,000 | - | - | 535 |
7
The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609.
Tractive units exceeding 7,500 kilograms train weight
11
1
F11Subject to sub-paragraphs (2) and (3),F12and F35paragraphs 11C and 11D the annual rate of vehicle excise duty applicable to a tractive unit which F47... has F13a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following F44tables by reference to—
a
the F14revenue 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.
Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) |
Exceeding | Not exceeding | Any no of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
kgs | kgs | £ | £ | £ |
3,500 | 11,999 | 165 | 165 | 165 |
11,999 | 22,000 | 80 | 80 | 80 |
22,000 | 23,000 | 84 | 80 | 80 |
23,000 | 25,000 | 151 | 80 | 80 |
25,000 | 26,000 | 265 | 100 | 80 |
26,000 | 28,000 | 265 | 146 | 80 |
28,000 | 31,000 | 300 | 300 | 80 |
31,000 | 33,000 | 560 | 560 | 210 |
33,000 | 34,000 | 560 | 609 | 210 |
34,000 | 38,000 | 690 | 690 | 560 |
38,000 | 44,000 | 850 | 850 | 850 |
Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) |
Exceeding | Not exceeding | Any no of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
kgs | kgs | £ | £ | £ |
3,500 | 11,999 | 165 | 165 | 165 |
11,999 | 25,000 | 80 | 80 | 80 |
25,000 | 26,000 | 100 | 80 | 80 |
26,000 | 28,000 | 146 | 80 | 80 |
28,000 | 29,000 | 210 | 80 | 80 |
29,000 | 31,000 | 289 | 80 | 80 |
31,000 | 33,000 | 560 | 210 | 80 |
33,000 | 34,000 | 609 | 300 | 80 |
34,000 | 36,000 | 609 | 300 | 210 |
36,000 | 38,000 | 690 | 560 | 300 |
38,000 | 44,000 | 850 | 850 | 560 |
F152
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, F16...
b
to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F17and
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.
F153
The annual rate of vehicle excise duty applicable to a tractive unit F18which—
F48a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
has a revenue weight exceeding 44,000 kilograms, and
c
is not an island goods vehicle,
shall be F46£1,585.
F154
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 F19which—
F49a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F205
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5011A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5011B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2111C
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
F53F36... The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—
F52b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5511D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Farmers’ goods vehicles and showmen’s goods vehicles
F2212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 F23its 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,
F24b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
F2515
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exceptions
16
1
This Part does not apply to—
F27b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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, F28or
b
a snow plough,
F29c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F292
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F31 Meaning of “island goods vehicle”
Sch. 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
F3018
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.
F33 Other expressions
Sch. 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)
F3219
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.
Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)