SCHEDULES
SCHEDULE 1 Rates of vehicle excise duty for goods vehicles etc
1
Schedule 1 to the M1Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty) shall be amended as follows.
2
1
In sub-paragraph (2A)(b) of paragraph 6 (vehicles which are used for exceptional loads and satisfy the reduced pollution requirements), for “£4,670” there shall be substituted “
£4,170
”
.
2
In sub-paragraph (3) of that paragraph (weight by reference to which vehicles classified as vehicles used for exceptional loads), for “38,000 kilograms” there shall be substituted “
41,000 kilograms
”
.
3
For the Table in paragraph 9(1) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted—
Revenue 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 | £ | £ | £ |
3,500 | 7,500 | 160 | 160 | 160 |
7,500 | 12,000 | 300 | 300 | 300 |
12,000 | 13,000 | 470 | 490 | 350 |
13,000 | 14,000 | 650 | 490 | 350 |
14,000 | 15,000 | 840 | 490 | 350 |
15,000 | 17,000 | 1,320 | 490 | 350 |
17,000 | 19,000 | 1,600 | 850 | 350 |
19,000 | 21,000 | 1,600 | 1,020 | 350 |
21,000 | 23,000 | 1,600 | 1,470 | 510 |
23,000 | 25,000 | 1,600 | 2,230 | 830 |
25,000 | 27,000 | 1,600 | 2,340 | 1,470 |
27,000 | 29,000 | 1,600 | 2,340 | 2,320 |
29,000 | 31,000 | 1,600 | 2,340 | 3,360 |
31,000 | 44,000 | 1,600 | 2,340 | 4,400 |
4
In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,670” there shall be substituted “
£4,170
”
.
5
For the Table in paragraph 9B (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted—
Revenue 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
£
£
£
3,500
7,500
155
155
155
7,500
12,000
155
155
155
12,000
13,000
155
155
155
13,000
14,000
155
155
155
14,000
15,000
155
155
155
15,000
17,000
320
155
155
17,000
19,000
600
155
155
19,000
21,000
600
155
155
21,000
23,000
600
470
155
23,000
25,000
600
1,230
155
25,000
27,000
600
1,340
470
27,000
29,000
600
1,340
1,320
29,000
31,000
600
1,340
2,360
31,000
44,000
600
1,340
3,400
6
For the Table in paragraph 11(1) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted—
Revenue weight of tractive unit
Rate for tractive unit with two axles
Rate for tractive unit with three or more axles
(1) Exceeding
(2) Not exceeding
(3) Any no. of semi- trailer axles
(4) 2 or more semi- trailer axles
(5) 3 or more semi- trailer axles
(6) Any no. of semi- trailer axles
(7) 2 or more semi- trailer axles
(8) 3 or more semi- trailer axles
kgs
kgs
£
£
£
£
£
£
3,500
7,500
160
160
160
160
160
160
7,500
12,000
300
300
300
300
300
300
12,000
16,000
460
460
460
460
460
460
16,000
20,000
520
460
460
460
460
460
20,000
23,000
810
460
460
460
460
460
23,000
26,000
1,190
590
460
590
460
460
26,000
28,000
1,190
1,130
460
1,130
460
460
28,000
31,000
1,740
1,740
1,090
1,740
660
460
31,000
33,000
2,530
2,530
1,740
2,530
1,000
460
33,000
34,000
5,170
5,170
1,740
2,530
1,470
570
34,000
35,000
5,170
5,170
2,840
2,530
2,100
860
35,000
36,000
6,750
6,750
2,840
2,530
2,100
860
36,000
38,000
9,250
9,250
3,210
2,820
2,820
1,280
38,000
41,000
9,250
9,250
5,750
4,250
4,250
2,500
41,000
44,000
9,250
9,250
5,750
7,250
7,250
1,280
7
In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,670” there shall be substituted “
£4,170
”
.
8
For the Table in paragraph 11B (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) there shall be substituted—
Revenue weight of tractive unit
Rate for tractive unit with two axles
Rate for tractive unit with three or more axles
(1) Exceeding
(2) Not exceeding
(3) Any no. of semi- trailer axles
(4) 2 or more semi- trailer axles
(5) 3 or more semi- trailer axles
(6) Any no. of semi- trailer axles
(7) 2 or more semi- trailer axles
(8) 3 or more semi- trailer axles
kgs
kgs
£
£
£
£
£
£
3,500
7,500
155
155
155
155
155
155
7,500
12,000
155
155
155
155
155
155
12,000
16,000
155
155
155
155
155
155
16,000
20,000
155
155
155
155
155
155
20,000
23,000
155
155
155
155
155
155
23,000
26,000
190
155
155
155
155
155
26,000
28,000
190
155
155
155
155
155
28,000
31,000
740
740
155
740
155
155
31,000
33,000
1,530
1,530
740
1,530
155
155
33,000
34,000
4,170
4,170
740
1,530
470
155
34,000
35,000
4,170
4,170
1,840
1,530
1,100
155
35,000
36,000
5,750
5,750
1,840
1,530
1,100
155
36,000
38,000
8,250
8,250
2,210
1,820
1,820
280
38,000
41,000
8,250
8,250
4,750
3,250
3,250
1,500
41,000
44,000
8,250
8,250
4,750
6,250
6,250
280
9
1
Subject to the following provisions of this paragraph, the preceding provisions of this Schedule apply in relation to licences taken out after 9th March 1999.
2
Sub-paragraph (3) below applies where—
a
a pre-commencement licence was taken out for a goods vehicle at a rate applicable to a vehicle with a revenue weight falling within a specified range of weights; and
b
the revenue weight of the vehicle at any time on or after 17th April 1999 (though still within the specified range of weights mentioned in paragraph (a) above) is or has been one which, for the purposes of taking out a licence for that vehicle after 9th March 1999, would fall in a range of weights attracting a rate of duty higher than that attracted by the vehicle’s licensed weight.
3
For the purposes of section 15 of the M2Vehicle Excise and Registration Act 1994 (vehicles becoming chargeable at a higher rate) any use of the vehicle on a public road at a time on or after 17th April 1999 when its revenue weight is or was within sub-paragraph (2)(b) above shall be treated as a use of the vehicle so as to subject it to a rate of duty higher than that at which the pre-commencement licence was taken out.
4
Sub-paragraph (5) below applies where—
a
a pre-commencement licence was taken out for a goods vehicle at a rate applicable to a vehicle with a revenue weight falling within a specified range of weights;
b
the revenue weight of the vehicle is or has been increased at a time after 9th March 1999; and
c
the revenue weight of the vehicle immediately after the increase (though still within the specified range of weights mentioned in paragraph (a) above) is or was one which, for the purposes of taking out a licence for that vehicle after 9th March 1999, would fall in a range of weights attracting a rate of duty higher than that attracted by the vehicle’s licensed weight.
5
For the purposes of section 15 of the M3Vehicle Excise and Registration Act 1994 (vehicles becoming chargeable at a higher rate) any use of the vehicle on a public road after the increase in its revenue weight shall be treated (if it would not otherwise be so treated by virtue of sub-paragraph (3) above) as a use of the vehicle so as to subject it to a rate of duty higher than that at which the pre-commencement licence was taken out.
6
In this paragraph—
“licensed weight”, in relation to a vehicle, means the revenue weight of the vehicle at the time when the pre-commencement licence for that vehicle was taken out; and
“pre-commencement licence” means a licence taken out on or before 9th March 1999 and in force after that date.