http://www.legislation.gov.uk/id/ukpga/2000/17

SCHEDULES

SCHEDULE 5 Rates of vehicle excise duty on goods vehicles

Section 24.

1

Part VIII of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: goods vehicles) is amended as follows.

2

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) substitute—

“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
165
165
165
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”

“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	165	165	165
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”

3

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) substitute—

“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
160
160
160
7,500
12,000
160
160
160
12,000
13,000
160
160
160
13,000
14,000
160
160
160
14,000
15,000
160
160
160
15,000
17,000
320
160
160
17,000
19,000
600
160
160
19,000
21,000
600
160
160
21,000
23,000
600
470
160
23,000
25,000
600
1,230
160
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”

“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	160	160	160
7,500	12,000	160	160	160
12,000	13,000	160	160	160
13,000	14,000	160	160	160
14,000	15,000	160	160	160
15,000	17,000	320	160	160
17,000	19,000	600	160	160
19,000	21,000	600	160	160
21,000	23,000	600	470	160
23,000	25,000	600	1,230	160
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”

4

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) substitute—

“Revenue weight of tractive unit
Rate for tractive unit with two axles
Rate for 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
165
165
165
165
165
165
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
2,340
2,530
2,100
860
35,000
36,000
6,750
6,750
2,340
2,530
2,100
860
36,000
38,000
9,250
9,250
2,710
2,820
2,820
1,280
38,000
41,000
9,250
9,250
3,950
3,750
4,250
2,500
41,000
44,000
9,250
9,250
3,950
7,250
7,250
2,950”

“Revenue weight of tractive unit	Rate for tractive unit with two axles	Rate for 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	165	165	165	165	165	165
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	2,340	2,530	2,100	860
35,000	36,000	6,750	6,750	2,340	2,530	2,100	860
36,000	38,000	9,250	9,250	2,710	2,820	2,820	1,280
38,000	41,000	9,250	9,250	3,950	3,750	4,250	2,500
41,000	44,000	9,250	9,250	3,950	7,250	7,250	2,950”

5

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) substitute—

“Revenue weight of tractive unit
Rate for tractive unit with two axles
Rate for 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
160
160
160
160
160
160
7,500
12,000
160
160
160
160
160
160
12,000
16,000
160
160
160
160
160
160
16,000
20,000
160
160
160
160
160
160
20,000
23,000
160
160
160
160
160
160
23,000
26,000
190
160
160
160
160
160
26,000
28,000
190
160
160
160
160
160
28,000
31,000
740
740
160
740
160
160
31,000
33,000
1,530
1,530
740
1,530
160
160
33,000
34,000
4,170
4,170
740
1,530
470
160
34,000
35,000
4,170
4,170
1,340
1,530
1,100
160
35,000
36,000
5,750
5,750
1,340
1,530
1,100
160
36,000
38,000
8,250
8,250
1,710
1,820
1,820
280
38,000
41,000
8,250
8,250
2,950
2,750
3,250
1,500
41,000
44,000
8,250
8,250
2,950
6,250
6,250
1,950”

“Revenue weight of tractive unit	Rate for tractive unit with two axles	Rate for 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	160	160	160	160	160	160
7,500	12,000	160	160	160	160	160	160
12,000	16,000	160	160	160	160	160	160
16,000	20,000	160	160	160	160	160	160
20,000	23,000	160	160	160	160	160	160
23,000	26,000	190	160	160	160	160	160
26,000	28,000	190	160	160	160	160	160
28,000	31,000	740	740	160	740	160	160
31,000	33,000	1,530	1,530	740	1,530	160	160
33,000	34,000	4,170	4,170	740	1,530	470	160
34,000	35,000	4,170	4,170	1,340	1,530	1,100	160
35,000	36,000	5,750	5,750	1,340	1,530	1,100	160
36,000	38,000	8,250	8,250	1,710	1,820	1,820	280
38,000	41,000	8,250	8,250	2,950	2,750	3,250	1,500
41,000	44,000	8,250	8,250	2,950	6,250	6,250	1,950”

6 (1)

In the following provisions—

(a)

in paragraph 11(1), after “Subject to sub-paragraphs (2) and (3)", and

(b)

in paragraph 11A(2), after “Subject to sub-paragraph (3)",

insert “ and paragraph 11C ”.

(2)

After paragraph 11B insert—

“11C
(1)
This paragraph applies to a tractive unit that—
(a)
has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,
(b)
has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,
(c)
is of a type that could lawfully be used on a public road immediately before 21st March 2000, and
(d)
complies with the requirements in force immediately before that date for use on a public road.
(2)
The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is—
(a)
in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280;
(b)
in the case of a vehicle with respect to which those requirements are satisfied, £280.”.