Vehicle Excise and Registration Act 1994

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

9 (1) The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—

(a) the plated gross weight (or relevant maximum weight) of the vehicle, and

(b) the number of axles on the vehicle.

Plated gross weight (or relevant maximum 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	£	£	£
7,500	12,000	290	290	290
12,000	13,000	450	470	340
13,000	14,000	630	470	340
14,000	15,000	810	470	340
15,000	17,000	1,280	470	340
17,000	19,000	—	820	340
19,000	21,000	—	990	340
21,000	23,000	—	1,420	490
23,000	25,000	—	2,160	800
25,000	27,000	—	2,260	1,420
27,000	29,000	—	—	2,240
29,000	31,000	—	—	3,250
31,000	32,000	—	—	4,250

(2) This paragraph is subject to paragraphs 8(2)(b) and (c) and 12.

10 (1) The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a plated gross weight (or relevant maximum weight) exceeding 12,000 kilograms and which is used for drawing a trailer which—

(a) has a plated gross weight (or relevant maximum 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 plated gross weight (or relevant maximum weight) of the trailer being drawn.

(2) Where the plated gross weight (or relevant maximum weight) of the trailer—

(a) exceeds 4,000 kilograms, but

(b) does not exceed 12,000 kilograms,

the amount of the trailer supplement is £130.

(3) Where the plated gross weight (or relevant maximum weight) of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is £360.

(4) This paragraph is subject to paragraph 12.