Valid from 01/04/2014
Sections 5 and 6
1U.K.Table 1 sets out the rates of levy for each of the Bands given by Tables 2 to 5 and by paragraph 4.
Commencement Information
I1Sch. 1 para. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2
2(1)Table 2 applies to a rigid goods vehicle (whether or not used for drawing a trailer) other than one to which Table 3 applies.U.K.
(2)Table 3 applies to a rigid goods vehicle [F1which is a relevant rigid goods vehicle within the meaning of paragraph 10] of Schedule 1 to the 1994 Act (rigid goods vehicles used for drawing trailers of more than 4,000 kilograms).
(3)The appropriate Band for a vehicle to which Table 2 or 3 applies depends on—
(a)the revenue weight of the vehicle, and
(b)the number of axles on the vehicle,
ignoring any trailer.
Textual Amendments
F1Words in Sch. 1 para. 2(2) substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), s. 82(2)(4)
Commencement Information
I2Sch. 1 para. 2 in force at 1.4.2014 by S.I. 2014/797, art. 2
3(1)Table 4 applies to a tractive unit on which there are 2 axles.U.K.
(2)Table 5 applies to a tractive unit on which there are 3 or more axles.
(3)The appropriate Band for a vehicle to which Table 4 or 5 applies depends on—
(a)the revenue weight of the tractive unit, and
(b)the number of axles on the semi-trailers that are to be drawn by the tractive unit.
Commencement Information
I3Sch. 1 para. 3 in force at 1.4.2014 by S.I. 2014/797, art. 2
4U.K.The appropriate Band for any heavy goods vehicle with a revenue weight of more than 44,000 kilograms [F2is—
(a)Band E(T), in the case of a rigid goods vehicle which is a relevant rigid goods vehicle within the meaning of paragraph 10 of Schedule 1 to the 1994 Act (rigid goods vehicles used for drawing trailers of more than 4,000 kilograms), and
(b)Band G, in all other cases.]
Textual Amendments
F2Words in Sch. 1 para. 4 substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), s. 92(2)(4)
Commencement Information
I4Sch. 1 para. 4 in force at 1.4.2014 by S.I. 2014/797, art. 2
5U.K.In this Schedule—
(a)“axle”, “rigid goods vehicle” and “tractive unit” each has the same meaning as in the 1994 Act (see section 62(1) of that Act);
(b)a reference to a revenue weight of more than 11,999 kilograms is to be read as a reference to a revenue weight of 12,000 kilograms or more.
Commencement Information
I5Sch. 1 para. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2
| Band | Daily rate | Weekly rate | Monthly rate | Half-yearly rate | Yearly rate |
|---|---|---|---|---|---|
| A | £1.70 | £4.25 | £8.50 | £51.00 | £85.00 |
| B | £2.10 | £5.25 | £10.50 | £63.00 | £105.00 |
| C | £4.80 | £12.00 | £24.00 | £144.00 | £240.00 |
| D | £7.00 | £17.50 | £35.00 | £210.00 | £350.00 |
| E | £10.00 | £32.00 | £64.00 | £384.00 | £640.00 |
| F | £10.00 | £40.50 | £81.00 | £486.00 | £810.00 |
| G | £10.00 | £50.00 | £100.00 | £600.00 | £1,000.00 |
| B(T) | £2.70 | £6.75 | £13.50 | £81.00 | £135.00 |
| C(T) | £6.20 | £15.50 | £31.00 | £186.00 | £310.00 |
| D(T) | £9.00 | £22.50 | £45.00 | £270.00 | £450.00 |
| E(T) | £10.00 | £41.50 | £83.00 | £498.00 | £830.00 |
| Revenue weight of vehicle | 2 axle vehicle | 3 axle vehicle | 4 or more axle vehicle | |
|---|---|---|---|---|
| More than | Not more than | |||
| kgs | kgs | Band | Band | Band |
| 11,999 | 15,000 | B | B | B |
| 15,000 | 21,000 | D | B | B |
| 21,000 | 23,000 | D | C | B |
| 23,000 | 25,000 | D | D | C |
| 25,000 | 27,000 | D | D | D |
| 27,000 | 44,000 | D | D | E |
Textual Amendments
F3Sch. 1 tables 2-5 substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), s. 92(3)(4)
| Revenue weight of vehicle | 2 axle vehicle | 3 axle vehicle | 4 or more axle vehicle | |
|---|---|---|---|---|
| More than | Not more than | |||
| kgs | kgs | Band | Band | Band |
| 11,999 | 15,000 | B(T) | B(T) | B(T) |
| 15,000 | 21,000 | D(T) | B(T) | B(T) |
| 21,000 | 23,000 | E(T) | C(T) | B(T) |
| 23,000 | 25,000 | E(T) | D(T) | C(T) |
| 25,000 | 27,000 | E(T) | D(T) | D(T) |
| 27,000 | 44,000 | E(T) | E(T) | E(T) |
| Revenue weight of tractive vehicle | Any no of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | |
|---|---|---|---|---|
| More than | Not more than | |||
| kgs | kgs | Band | Band | Band |
| 11,999 | 25,000 | A | A | A |
| 25,000 | 28,000 | C | A | A |
| 28,000 | 31,000 | D | D | A |
| 31,000 | 34,000 | E | E | C |
| 34,000 | 38,000 | F | F | E |
| 38,000 | 44,000 | G | G | G |
| Revenue weight of tractive vehicle | Any no of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | |
|---|---|---|---|---|
| More than | Not more than | |||
| kgs | kgs | Band | Band | Band |
| 11,999 | 28,000 | A | A | A |
| 28,000 | 31,000 | C | A | A |
| 31,000 | 33,000 | E | C | A |
| 33,000 | 34,000 | E | D | A |
| 34,000 | 36,000 | E | D | C |
| 36,000 | 38,000 | F | E | D |
| 38,000 | 44,000 | G | G | E] |