Search Legislation

Vehicle Excise and Registration Act 1994

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are currently no known outstanding effects for the Vehicle Excise and Registration Act 1994, Cross Heading: Rigid goods vehicles exceeding 3,500 kgs revenue weight . Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

[F1Rigid goods vehicles exceeding 3,500 kgs revenue weight] E+W+S+N.I.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)

9(1)[F2Subject to sub-paragraphs (2) and (3) [F3and paragraph 11D],] the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F4... has [F5a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—E+W+S+N.I.

(a)the [F6the revenue weight] of the vehicle, and

(b)the number of axles on the vehicle.

[F7Revenue weight of vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot exceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
kgskgs£££
3,5007,500165165165
7,50011,999200200200
11,99914,000959595
14,00015,0001059595
15,00019,0003009595
19,00021,00030012595
21,00023,00030021095
23,00025,000300300210
25,00027,000300300300
27,00044,000300300560]

[F8(2)The annual rate of vehicle excise duty applicable—

(a)to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F9...

(b)to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F10and

(c)to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,]

shall be the basic goods vehicle rate.

(3)The annual rate of vehicle excise duty applicable to a rigid goods vehicle [F11which—

F12(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)has a revenue weight exceeding 44,000 kilograms, and

(c)is not an island goods vehicle,

shall be [F13£1,585].]

(4)In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle [F14which—

F15(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)falls] within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms

F16(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F2Words in Sch. 1 para. 9(1) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(a), 16

F3Words in Sch. 1 para. 9(1) inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(a)

F4Words in Sch. 1 para. 9(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(i)

F5Words in Sch. 1 para. 9(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(b), 16

F6Words in Sch. 1 para. 9(1)(a) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(c), 16

F7Sch. 1 para. 9(1) Table substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(3)

F8Sch. 1 para. 9(2)-(5) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) for Sch. 1 para. 9(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(5), 16

F9Word immediately preceding Sch. 1 para. 9(2)(b) repealed (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17, 205, Sch. 41 Pt. II(2) Note

F10Sch. 1 para. 9(2)(c) and preceding word inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(4)(11)

F11Sch. 1 para. 9(3)(a)-(c) and words after and preceding them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(3) by 1998 c. 36, s. 16, Sch. 1 para. 8(2); S.I. 1998/3092, art. 2

F12Sch. 1 para. 9(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(ii)

F13Word in Sch. 1 para. 9(3) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(4)

F14Sch. 1 para. 9(4)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(5) by 1998 c. 36, s. 16, Sch. 1 para. 8(3); S.I. 1998/3092, art. 2

F15Sch. 1 para. 9(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(d)(iii)

F16Sch. 1 para. 9(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 8(4), Sch. 27 Pt. I(3); S.I. 1998/3092, art. 2

F179A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F17Sch. 1 paras. 9A, 9B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 7

F179B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F17Sch. 1 paras. 9A, 9B omitted (with effect in accordance with Sch. 18 paras. 13, 14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 7

[F1810(1)This paragraph applies to relevant rigid goods vehicles.E+W+S+N.I.

(2)A “relevant rigid goods vehicle” is a rigid goods vehicle which—

(a)has a revenue weight exceeding 11,999 kgs,

(b)is not a vehicle falling within paragraph 9(2), and

(c)is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.

(3)The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the following tables by reference to—

(a)whether or not the vehicle has road-friendly suspension,

(b)the number of axles on the vehicle,

(c)the appropriate HGV road user levy band for the vehicle (see column (1) in the tables),

(d)the plated gross weight of the trailer (see columns (2) and (3) in the tables), and

(e)the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).

(4)For the purposes of this paragraph a 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% 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.

(5)The “appropriate HGV road user levy band” in relation to a vehicle means the band into which the vehicle falls for the purposes of calculating the rate of HGV road user levy that is charged in respect of the vehicle (see Schedule 1 to the HGV Road User Levy Act 2013).

(6)The tables are arranged as follows—

(a)table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;

(b)table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;

(c)table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;

(d)table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;

(e)table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;

(f)table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.

Table 1
Vehicles with road-friendly suspension and 2 axles
Appropriate HGV road user levy bandPlated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-27,000230
B(T)12,000--33,000295
B(T)12,000-33,00036,000401
B(T)12,000-36,00038,000319
B(T)12,000-38,000-444
D(T)4,00012,000-30,000365
D(T)12,000--38,000430
D(T)12,000-38,000-444
Table 2
Vehicles with road-friendly suspension and 3 axles
Appropriate HGV road user levy bandPlated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-33,000230
B(T)12,000--38,000295
B(T)12,000-38,00040,000392
B(T)12,000-40,000-295
C(T)4,00012,000-35,000305
C(T)12,000--38,000370
C(T)12,000-38,00040,000392
C(T)12,000-40,000-370
D(T)4,00010,000-33,000365
D(T)4,00010,00033,00036,000401
D(T)10,00012,000-38,000365
D(T)12,000---430
Table 3
Vehicles with road-friendly suspension and 4 or more axles
Appropriate HGV road user levy bandPlated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-35,000230
B(T)12,000---295
C(T)4,00012,000-37,000305
C(T)12,000---370
D(T)4,00012,000-39,000365
D(T)12,000---430
E(T)4,00012,000--535
E(T)12,000---600
Table 4
Vehicles without road-friendly suspension with 2 axles
Appropriate HGV road user levy bandPlated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-27,000230
B(T)12,000--31,000295
B(T)12,000-31,00033,000401
B(T)12,000-33,00036,000609
B(T)12,000-36,00038,000444
B(T)12,000-38,000-604
D(T)4,00012,000-30,000365
D(T)12,000--33,000430
D(T)12,000-33,00036,000609
D(T)12,000-36,00038,000444
D(T)12,000-38,000-604
Table 5
Vehicles without road-friendly suspension with 3 axles
Appropriate HGV road user levy bandPlated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00010,000-29,000230
B(T)4,00010,00029,00031,000289
B(T)10,00012,000-33,000230
B(T)12,000--36,000295
B(T)12,000-36,00038,000392
B(T)12,000-38,000-542
C(T)4,00010,000-31,000305
C(T)4,00010,00031,00033,000401
C(T)10,00012,000-35,000305
C(T)12,000--36,000370
C(T)12,000-36,00038,000392
C(T)12,000-38,000-542
D(T)4,00010,000-31,000365
D(T)4,00010,00031,00033,000401
D(T)4,00010,00033,00035,000609
D(T)10,00012,000-36,000365
D(T)10,00012,00036,00037,000392
D(T)12,000--38,000430
D(T)12,000-38,000-542
Table 6
Vehicles without road-friendly suspension with 4 or more axles
Appropriate HGV road user levy bandPlated gross weight of trailerTotal weightRate
(1)(2)(3)(4)(5)(6)
Exceeding (kgs)Not exceeding (kgs)Exceeding (kgs)Not exceeding (kgs)£
B(T)4,00012,000-35,000230
B(T)12,000---295
C(T)4,00012,000-37,000305
C(T)12,000---370
D(T)4,00010,000-36,000365
D(T)4,00010,00036,00037,000444
D(T)10,00012,000-39,000365
D(T)12,000---430
E(T)4,00010,000-38,000535
E(T)4,00010,00038,000-604
E(T)10,00012,000--535

(7)The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609.]

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F18Sch. 1 para. 10 substituted (with effect in accordance with s. 82(3) of the amending Act) by Finance Act 2014 (c. 26), s. 82(1)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources