- Latest available (Revised)
- Point in Time (19/07/2011)
- Original (As enacted)
Version Superseded: 17/07/2014
Point in time view as at 19/07/2011.
Vehicle Excise and Registration Act 1994, Cross Heading: Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight is up to date with all changes known to be in force on or before 28 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
9(1)[F1Subject to sub-paragraphs (2) and (3) [F2and paragraph 11D],] the annual rate of vehicle excise duty applicable to a rigid goods vehicle which [F3is not a vehicle with respect to which the reduced pollution requirements are satisfied and which] has [F4a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—U.K.
(a)the [F5the revenue weight] of the vehicle, and
(b)the number of axles on the vehicle.
[F6Revenue 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 | 12,000 | 200 | 200 | 200 |
12,000 | 13,000 | 200 | 200 | 200 |
13,000 | 14,000 | 200 | 200 | 200 |
14,000 | 15,000 | 200 | 200 | 200 |
15,000 | 17,000 | 650 | 200 | 200 |
17,000 | 19,000 | 650 | 200 | 200 |
19,000 | 21,000 | 650 | 200 | 200 |
21,000 | 23,000 | 650 | 450 | 200 |
23,000 | 25,000 | 650 | 650 | 450 |
25,000 | 27,000 | 650 | 650 | 650 |
27,000 | 29,000 | 650 | 650 | 1,200 |
29,000 | 31,000 | 650 | 650 | 1,200 |
31,000 | 44,000 | 650 | 650 | 1,200] |
[F7(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, F8...
(b)to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F9and
(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 [F10which—
(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 [F11£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 [F12which—
(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
F13(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 (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(a)
F3Words 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
F4Words 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
F5Words 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
F6Table 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
F7Sch. 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
F8Word 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
F9Sch. 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)
F10Sch. 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
F12Sch. 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
F13Sch. 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
[F149A(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) [F15and 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 F16[£2,085].
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
F15Words 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)
F16Words 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—
[F17Revenue 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 | 160 | 160 | 160 |
7,500 | 12,000 | 160 | 160 | 160 |
12,000 | 13,000 | 160 | 160 | 160 |
13,000 | 14,000 | 160 | 160 | 160 |
14,000 | 15,000 | 160 | 160 | 160 |
15,000 | 17,000 | 280 | 160 | 160 |
17,000 | 19,000 | 280 | 160 | 160 |
19,000 | 21,000 | 280 | 160 | 160 |
21,000 | 23,000 | 280 | 210 | 160 |
23,000 | 25,000 | 280 | 280 | 210 |
25,000 | 27,000 | 280 | 280 | 280 |
27,000 | 29,000 | 280 | 280 | 700 |
29,000 | 31,000 | 280 | 280 | 700 |
31,000 | 44,000 | 280 | 280 | 700]] |
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
F17Table 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 [F18paragraphs 9 and 9A], to a rigid goods vehicle which has a [F19revenue weight] exceeding 12,000 kilograms [F20, 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 [F21plated 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 [F21plated gross weight] of the trailer being drawn.
(2)Where the plated gross weight F22... of the trailer—
(a)exceeds 4,000 kilograms, but
(b)does not exceed 12,000 kilograms,
the amount of the trailer supplement is [F23£165].
(3)Where the plated gross weight F24... of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is [F25£230].
F26(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26(3B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F18Words 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
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)(a), 16
F20Words 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)
F21Words 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
F22Words 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
F23Words 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)
F24Words 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
F25Words 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)
F26Sch. 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
F27Sch. 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
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: