SCHEDULES
SCHEDULE 1Annual rates of duty
Part VIIIGoods vehicles
Rigid goods vehicles exceeding 7,500 kilograms plated gross weight or relevant maximum weight
9
1
The annual rate of vehicle excise duty applicable to a rigid goods vehicle which has a plated gross weight (or, in Northern Ireland, a relevant maximum weight) exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—
a
the plated gross weight (or relevant maximum weight) of the vehicle, and
b
the number of axles on the vehicle.
Plated gross weight (or relevant maximum weight) of vehicle | Rate | |||
|---|---|---|---|---|
(1) Exceeding | (2) Not Exceeding | (3) Two axle vehicle | (4) Three axle vehicle | (5) Four or more axle vehicle |
kgs | kgs | £ | £ | £ |
7,500 | 12,000 | 290 | 290 | 290 |
12,000 | 13,000 | 450 | 470 | 340 |
13,000 | 14,000 | 630 | 470 | 340 |
14,000 | 15,000 | 810 | 470 | 340 |
15,000 | 17,000 | 1,280 | 470 | 340 |
17,000 | 19,000 | — | 820 | 340 |
19,000 | 21,000 | — | 990 | 340 |
21,000 | 23,000 | — | 1,420 | 490 |
23,000 | 25,000 | — | 2,160 | 800 |
25,000 | 27,000 | — | 2,260 | 1,420 |
27,000 | 29,000 | — | — | 2,240 |
29,000 | 31,000 | — | — | 3,250 |
31,000 | 32,000 | — | — | 4,250 |
2
This paragraph is subject to paragraphs 8(2)(b) and (c) and 12.
10
1
The annual rate of vehicle excise duty applicable, in accordance with paragraph 9, to a rigid goods vehicle which has a plated gross weight (or relevant maximum weight) exceeding 12,000 kilograms and which is used for drawing a trailer which—
a
has a plated gross weight (or relevant maximum weight) exceeding 4,000 kilograms, and
b
when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (the “trailer supplement”) which is appropriate to the plated gross weight (or relevant maximum weight) of the trailer being drawn.
2
Where the plated gross weight (or relevant maximum weight) of the trailer—
a
exceeds 4,000 kilograms, but
b
does not exceed 12,000 kilograms,
the amount of the trailer supplement is £130.
3
Where the plated gross weight (or relevant maximum weight) of the trailer exceeds 12,000 kilograms, the amount of the trailer supplement is £360.
4
This paragraph is subject to paragraph 12.