Textual Amendments
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—U.K.
(a)the [F6the revenue weight] of the vehicle, and
(b)the number of axles on the vehicle.
| [F7Revenue 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 | 11,999 | 200 | 200 | 200 |
| 11,999 | 14,000 | 95 | 95 | 95 |
| 14,000 | 15,000 | 105 | 95 | 95 |
| 15,000 | 19,000 | 300 | 95 | 95 |
| 19,000 | 21,000 | 300 | 125 | 95 |
| 21,000 | 23,000 | 300 | 210 | 95 |
| 23,000 | 25,000 | 300 | 300 | 210 |
| 25,000 | 27,000 | 300 | 300 | 300 |
| 27,000 | 44,000 | 300 | 300 | 560] |
[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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
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
F179AU.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
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
F179BU.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
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.U.K.
(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.
[F19(2A)In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).]
(3)The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the F20... tables by reference to—
(a)whether or not the vehicle has road-friendly suspension,
(b)the number of axles on the vehicle,
(c)the [F21vehicle excise duty 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.
[F22(5A)The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—
| Revenue weight of vehicle | 2 axle vehicle | 3 axle vehicle | 4 or more axle vehicle | |
|---|---|---|---|---|
| Exceeding | Not exceeding | |||
| 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)] |
(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.
| [F23Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 27,000 | 230 |
| B(T) | 12,000 | - | - | 33,000 | 295 |
| B(T) | 12,000 | - | 33,000 | 36,000 | 401 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 319 |
| B(T) | 12,000 | - | 38,000 | - | 444 |
| D(T) | 4,000 | 12,000 | - | 30,000 | 365 |
| D(T) | 12,000 | - | - | 38,000 | 430 |
| D(T) | 12,000 | - | 38,000 | - | 444 |
| [F23Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 33,000 | 230 |
| B(T) | 12,000 | - | - | 38,000 | 295 |
| B(T) | 12,000 | - | 38,000 | 40,000 | 392 |
| B(T) | 12,000 | - | 40,000 | - | 295 |
| C(T) | 4,000 | 12,000 | - | 35,000 | 305 |
| C(T) | 12,000 | - | - | 38,000 | 370 |
| C(T) | 12,000 | - | 38,000 | 40,000 | 392 |
| C(T) | 12,000 | - | 40,000 | - | 370 |
| D(T) | 4,000 | 10,000 | - | 33,000 | 365 |
| D(T) | 4,000 | 10,000 | 33,000 | 36,000 | 401 |
| D(T) | 10,000 | 12,000 | - | 38,000 | 365 |
| D(T) | 12,000 | - | - | - | 430 |
| [F23Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 35,000 | 230 |
| B(T) | 12,000 | - | - | - | 295 |
| C(T) | 4,000 | 12,000 | - | 37,000 | 305 |
| C(T) | 12,000 | - | - | - | 370 |
| D(T) | 4,000 | 12,000 | - | 39,000 | 365 |
| D(T) | 12,000 | - | - | - | 430 |
| E(T) | 4,000 | 12,000 | - | - | 535 |
| E(T) | 12,000 | - | - | - | 600 |
| [F23Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 27,000 | 230 |
| B(T) | 12,000 | - | - | 31,000 | 295 |
| B(T) | 12,000 | - | 31,000 | 33,000 | 401 |
| B(T) | 12,000 | - | 33,000 | 36,000 | 609 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 444 |
| B(T) | 12,000 | - | 38,000 | - | 604 |
| D(T) | 4,000 | 12,000 | - | 30,000 | 365 |
| D(T) | 12,000 | - | - | 33,000 | 430 |
| D(T) | 12,000 | - | 33,000 | 36,000 | 609 |
| D(T) | 12,000 | - | 36,000 | 38,000 | 444 |
| D(T) | 12,000 | - | 38,000 | - | 604 |
| [F23Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 10,000 | - | 29,000 | 230 |
| B(T) | 4,000 | 10,000 | 29,000 | 31,000 | 289 |
| B(T) | 10,000 | 12,000 | - | 33,000 | 230 |
| B(T) | 12,000 | - | - | 36,000 | 295 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 392 |
| B(T) | 12,000 | - | 38,000 | - | 542 |
| C(T) | 4,000 | 10,000 | - | 31,000 | 305 |
| C(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 |
| C(T) | 10,000 | 12,000 | - | 35,000 | 305 |
| C(T) | 12,000 | - | - | 36,000 | 370 |
| C(T) | 12,000 | - | 36,000 | 38,000 | 392 |
| C(T) | 12,000 | - | 38,000 | - | 542 |
| D(T) | 4,000 | 10,000 | - | 31,000 | 365 |
| D(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 |
| D(T) | 4,000 | 10,000 | 33,000 | 35,000 | 609 |
| D(T) | 10,000 | 12,000 | - | 36,000 | 365 |
| D(T) | 10,000 | 12,000 | 36,000 | 37,000 | 392 |
| D(T) | 12,000 | - | - | 38,000 | 430 |
| D(T) | 12,000 | - | 38,000 | - | 542 |
| [F23Vehicle excise duty band] | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
| B(T) | 4,000 | 12,000 | - | 35,000 | 230 |
| B(T) | 12,000 | - | - | - | 295 |
| C(T) | 4,000 | 12,000 | - | 37,000 | 305 |
| C(T) | 12,000 | - | - | - | 370 |
| D(T) | 4,000 | 10,000 | - | 36,000 | 365 |
| D(T) | 4,000 | 10,000 | 36,000 | 37,000 | 444 |
| D(T) | 10,000 | 12,000 | - | 39,000 | 365 |
| D(T) | 12,000 | - | - | - | 430 |
| E(T) | 4,000 | 10,000 | - | 38,000 | 535 |
| E(T) | 4,000 | 10,000 | 38,000 | - | 604 |
| E(T) | 10,000 | 12,000 | - | - | 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.]
Textual Amendments
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)
F19Sch. 1 para. 10(2A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(2), 12
F20Word in Sch. 1 para. 10(3) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(a), 12
F21Words in Sch. 1 para. 10(3)(c) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(b), 12
F22Sch. 1 para. 10(5A) substituted for Sch. 1 para. 10(5) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(4), 12
F23Words in Sch. 1 para. 10 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(5), 12