SCHEDULE 1 Rates of duty where pollution reduced
Rigid goods vehicles
9
“9A
(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 £4,670.
9B
That table is as follows—
Revenue 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
150
150
150
7,500
12,000
150
150
150
12,000
13,000
150
150
150
13,000
14,000
150
150
150
14,000
15,000
340
150
150
15,000
17,000
820
150
150
17,000
19,000
820
350
150
19,000
21,000
820
520
150
21,000
23,000
820
970
150
23,000
25,000
820
1,730
330
25,000
27,000
820
1,840
970
27,000
29,000
820
1,840
1,820
29,000
31,000
820
1,840
2,860
31,000
44,000
820
1,840
3,900”