SCHEDULES

SCHEDULE 1 Rates of duty where pollution reduced

Rigid goods vehicles

9

After that paragraph there shall be inserted the following paragraphs—

“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”