9(1)[F1Subject to sub-paragraphs (2) and (3),]the annual rate of vehicle excise duty applicable to a rigid goods vehicle which [F2is not a vehicle with respect to which the reduced pollutionrequirements are satisfied and 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 | 1,600 | 850 | 350 |
| 19,000 | 21,000 | 1,600 | 1,020 | 350 |
| 21,000 | 23,000 | 1,600 | 1,470 | 510 |
| 23,000 | 25,000 | 1,600 | 2,230 | 830 |
| 25,000 | 27,000 | 1,600 | 2,340 | 1,470 |
| 27,000 | 29,000 | 1,600 | 2,340 | 2,320 |
| 29,000 | 31,000 | 1,600 | 2,340 | 3,360 |
| 31,000 | 44,000 | 1,600 | 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 [F9which—.
(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 £5,170.]
(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 [F10which—
(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
F11(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Words 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
F2Words 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
F3Words 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
F4Words 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
F5Table in Sch. 1 para. 9(1) substituted (27.7.1999 with effect as mentioned in Sch. 1 para. 9 of the amending Act) by 1999 c. 16, s. 9, Sch. 1 para. 3
F6Sch. 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
F7Word 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
F8Sch. 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)
F9Sch. 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
F10Sch. 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
F11Sch. 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
[F129A(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 [F13£4,170].]
Textual Amendments
F12Sch. 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
F13Words in Sch. 1 para. 9A(3) substituted (27.7.1999 with effect as mentioned in Sch. 1 para. 9 of the amending Act) by 1999 c. 16, s. 9, Sch. 1 paras. 4, 9
F149BThat table is as follows—
| [F15Revenue 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 | 155 | 155 | 155 |
| 7,500 | 12,000 | 155 | 155 | 155 |
| 12,000 | 13,000 | 155 | 155 | 155 |
| 13,000 | 14,000 | 155 | 155 | 155 |
| 14,000 | 15,000 | 155 | 155 | 155 |
| 15,000 | 17,000 | 320 | 155 | 155 |
| 17,000 | 19,000 | 600 | 155 | 155 |
| 19,000 | 21,000 | 600 | 155 | 155 |
| 21,000 | 23,000 | 600 | 470 | 155 |
| 23,000 | 25,000 | 600 | 1,230 | 155 |
| 25,000 | 27,000 | 600 | 1,340 | 470 |
| 27,000 | 29,000 | 600 | 1,340 | 1,320 |
| 29,000 | 31,000 | 600 | 1,340 | 2,360 |
| 31,000 | 44,000 | 600 | 1,340 | 3,400] |
Textual Amendments
F14Sch. 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
10(1)The annual rate of vehicle excise duty applicable, in accordance with [F16paragraphs 9 and 9A], to a rigid goods vehicle which has a [F17revenue weight] exceeding 12,000 kilograms [F18, which does not fall within paragraph 9(2)(b)or (c)] and which is used for drawing a trailer which—
(a)has a [F19plated 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 [F19plated gross weight] of the trailer being drawn.
(2)Where the plated gross weight F20. . . of the trailer—
(a)exceeds 4,000 kilograms, but
(b)does not exceed 12,000 kilograms,
the amount of the trailer supplement is [F21 an amount equal to the amount of the general rate specified in paragraph 1(2)].
(3)Where the plated gross weight F22. . . of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [F23an amount equal to 275 per cent. of the amount of the general rate specified in paragraph (2)].
[F24(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F16Words 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
F17Words 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
F18Words 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)
F19Words 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
F20Words 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
F21Words in Sch. 1 para. 10(2) 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(7)(b), 16
F22Words 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
F23Words in Sch. 1 para. 10(3) 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(8)(b), 16
F24Sch. 1 paras. 10(3A)(3B) inserted (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(9), 16