Part 1Charges, rates, allowances etc

Vehicle excise duty

22VED rates for certain goods vehicles without road-friendly suspension

1

Part 8 of Schedule 1 to VERA 1994 (rates for goods vehicles) is amended as follows.

2

In—

a

paragraph 9(1) (rigid vehicles exceeding 3,500 kilograms revenue weight in case of which pollution requirements are not satisfied), and

b

paragraph 9A(2) (rigid vehicles exceeding that weight in case of which pollution requirements are satisfied),

after “(3)” insert “ and paragraph 11D ”.

3

In—

a

paragraph 11(1) (tractive units exceeding 3,500 kilograms revenue weight in case of which pollution requirements are not satisfied), and

b

paragraph 11A(2) (tractive units exceeding that weight in case of which pollution requirements are satisfied),

for “paragraph 11C” substitute “ paragraphs 11C and 11D ”.

4

In paragraph 11C(2) (tractive units between 41,000 and 44,000 kilograms revenue weight, with 3 or more axles and used for conveyance of semi-trailers with 3 or more axles and usable on public road in accordance with law immediately before 21 March 2000), for “The” substitute “ Subject to paragraph 11D, the ”.

5

After paragraph 11C insert—

11DCertain vehicles without road-friendly suspension

1

This paragraph applies to goods vehicles which do not have road-friendly suspension.

2

A goods vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither—

a

an air suspension (that is, a suspension system in which at least 75 per cent of the spring effect is caused by an air spring), nor

b

a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

3

The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which has—

a

a revenue weight of 15,000 kilograms, and

b

two axles,

is £238.

4

The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

a

is a vehicle with respect to which the reduced pollution requirements are satisfied,

b

has a revenue weight of 21,000 kilograms, and

c

has three axles,

is £193.

5

The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

a

is a vehicle with respect to which the reduced pollution requirements are satisfied,

b

has a revenue weight of not less than 23,000 kilograms but less than 26,000 kilograms, and

c

has three axles,

is £299.

6

The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

a

is a vehicle with respect to which the reduced pollution requirements are satisfied,

b

has a revenue weight of 27,000 kilograms, and

c

has four or more axles,

is £314.

7

The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which has two axles and either—

a

has a revenue weight of 25,000 kilograms, or

b

is a vehicle with respect to which the reduced pollution requirements are satisfied and has a revenue weight exceeding 25,000 kilograms but less than 28,000 kilograms,

is £266.

8

The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

a

has a revenue weight of 28,000 kilograms,

b

has two axles, and

c

is to draw semi-trailers with two or more axles,

is £177.

9

The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

a

is a vehicle with respect to which the reduced pollution requirements are satisfied,

b

has a revenue weight of 31,000 kilograms,

c

has two axles, and

d

is to draw semi-trailers with two or more axles,

is £403.

10

The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

a

is a vehicle with respect to which the reduced pollution requirements are satisfied,

b

has a revenue weight of 36,000 kilograms,

c

has three axles, and

d

is to draw semi-trailers with two or more axles,

is £394.

11

The annual rate of vehicle excise duty applicable to a vehicle to which paragraph 11C and this paragraph apply and which—

a

is a vehicle with respect to which the reduced pollution requirements are satisfied, and

b

has a revenue weight less than 44,000 kilograms,

is £464.

12

This paragraph does not apply to a vehicle for which the annual rate of duty is determined under paragraph 9(2) or 11(2).

6

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2011.