SCHEDULES
SCHEDULE 2 RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES
1
Part 8 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (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 | 200 | 200 | 200 |
12,000 | 13,000 | 200 | 200 | 200 |
13,000 | 14,000 | 200 | 200 | 200 |
14,000 | 15,000 | 200 | 200 | 200 |
15,000 | 17,000 | 650 | 200 | 200 |
17,000 | 19,000 | 650 | 200 | 200 |
19,000 | 21,000 | 650 | 200 | 200 |
21,000 | 23,000 | 650 | 450 | 200 |
23,000 | 25,000 | 650 | 650 | 450 |
25,000 | 27,000 | 650 | 650 | 650 |
27,000 | 29,000 | 650 | 650 | 1,200 |
29,000 | 31,000 | 650 | 650 | 1,200 |
31,000 | 44,000 | 650 | 650 | 1,200 |
3
In paragraph 9(3) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£5,170” substitute “
£2,585
”
.
4
In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,170” substitute “
£2,085
”
.
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) 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 | 280 | 160 | 160 |
17,000 | 19,000 | 280 | 160 | 160 |
19,000 | 21,000 | 280 | 160 | 160 |
21,000 | 23,000 | 280 | 210 | 160 |
23,000 | 25,000 | 280 | 280 | 210 |
25,000 | 27,000 | 280 | 280 | 280 |
27,000 | 29,000 | 280 | 280 | 700 |
29,000 | 31,000 | 280 | 280 | 700 |
31,000 | 44,000 | 280 | 280 | 700 |
6
In paragraph 10(3) (trailer supplement for trailers exceeding 12,000 kilograms is 275 per cent of general rate), for “275” substitute “
140
”
.
7
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 | 165 | 165 | 165 | 165 | 165 | 165 |
12,000 | 16,000 | 165 | 165 | 165 | 165 | 165 | 165 |
16,000 | 20,000 | 165 | 165 | 165 | 165 | 165 | 165 |
20,000 | 23,000 | 165 | 165 | 165 | 165 | 165 | 165 |
23,000 | 25,000 | 165 | 165 | 165 | 165 | 165 | 165 |
25,000 | 26,000 | 450 | 165 | 165 | 165 | 165 | 165 |
26,000 | 28,000 | 450 | 165 | 165 | 165 | 165 | 165 |
28,000 | 31,000 | 650 | 650 | 165 | 450 | 165 | 165 |
31,000 | 33,000 | 1,200 | 1,200 | 450 | 1,200 | 450 | 165 |
33,000 | 34,000 | 1,200 | 1,200 | 450 | 1,200 | 650 | 165 |
34,000 | 35,000 | 1,500 | 1,500 | 1,200 | 1,200 | 650 | 450 |
35,000 | 36,000 | 1,500 | 1,500 | 1,200 | 1,200 | 650 | 450 |
36,000 | 38,000 | 1,500 | 1,500 | 1,200 | 1,500 | 1,200 | 650 |
38,000 | 41,000 | 1,850 | 1,850 | 1,850 | 1,850 | 1,850 | 1,200 |
41,000 | 44,000 | 1,850 | 1,850 | 1,850 | 1,850 | 1,850 | 1,200 |
8
In paragraph 11(3) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£5,170” substitute “
£2,585
”
.
9
In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,170” substitute “
£2,085
”
.
10
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 | 25,000 | 160 | 160 | 160 | 160 | 160 | 160 |
25,000 | 26,000 | 210 | 160 | 160 | 160 | 160 | 160 |
26,000 | 28,000 | 210 | 160 | 160 | 160 | 160 | 160 |
28,000 | 31,000 | 280 | 280 | 160 | 210 | 160 | 160 |
31,000 | 33,000 | 700 | 700 | 210 | 700 | 210 | 160 |
33,000 | 34,000 | 700 | 700 | 210 | 700 | 280 | 160 |
34,000 | 35,000 | 1,000 | 1,000 | 700 | 700 | 280 | 210 |
35,000 | 36,000 | 1,000 | 1,000 | 700 | 700 | 280 | 210 |
36,000 | 38,000 | 1,000 | 1,000 | 700 | 1,000 | 700 | 280 |
38,000 | 41,000 | 1,350 | 1,350 | 1,350 | 1,350 | 1,350 | 700 |
41,000 | 44,000 | 1,350 | 1,350 | 1,350 | 1,350 | 1,350 | 700 |
11
In paragraph 11C(2)(a) (certain tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms), for “£1,280” substitute “
£650
”
.