12After that paragraph there shall be inserted the following paragraphs—
“11A(1)This paragraph applies to a tractive unit 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 11(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 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 £4,670.
11BThat table is as follows—
| Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate of tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Exceeding | Not exceeding | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ | £ | £ | £ |
| 3,500 | 7,500 | 150 | 150 | 150 | 150 | 150 | 150 |
| 7,500 | 12,000 | 150 | 150 | 150 | 150 | 150 | 150 |
| 12,000 | 16,000 | 150 | 150 | 150 | 150 | 150 | 150 |
| 16,000 | 20,000 | 150 | 150 | 150 | 150 | 150 | 150 |
| 20,000 | 23,000 | 310 | 150 | 150 | 150 | 150 | 150 |
| 23,000 | 26,000 | 690 | 150 | 150 | 150 | 150 | 150 |
| 26,000 | 28,000 | 690 | 630 | 150 | 630 | 150 | 150 |
| 28,000 | 31,000 | 1,240 | 1,240 | 590 | 1,240 | 160 | 150 |
| 31,000 | 33,000 | 2,030 | 2,030 | 1,240 | 2,030 | 500 | 150 |
| 33,000 | 34,000 | 4,670 | 4,670 | 1,240 | 2,030 | 970 | 150 |
| 34,000 | 36,000 | 4,670 | 4,670 | 2,340 | 2,030 | 1,600 | 360 |
| 36,000 | 38,000 | 4,670 | 4,670 | 2,710 | 2,320 | 2,320 | 780 |
| 38,000 | 44,000 | 4,670 | 4,670 | 2,710 | 2,320 | 2,320 | 780” |