Tractive units exceeding 7,500 kilograms train weight
11(1)The annual rate of vehicle excise duty applicable to a tractive unit which has a plated train weight (or, in Northern Ireland, a relevant maximum train weight) exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—
(a)the plated train weight (or relevant maximum train weight) of the tractive unit,
(b)the number of axles on the tractive unit, and
(c)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
| Train weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
| (1) Exceeding | (2) Not exceeding | (3) Any no. of semi-trailer axles | (4) 2 or more semi-trailer axles | (5) 3 or more semi-trailer axles | (6) Any no. of semi-trailer axles | (7) 2 or more semi-trailer axles | (8) 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ | £ | £ | £ |
| 7,500 | 12,000 | 290 | 290 | 290 | 290 | 290 | 290 |
| 12,000 | 16,000 | 440 | 440 | 440 | 440 | 440 | 440 |
| 16,000 | 20,000 | 500 | 440 | 440 | 440 | 440 | 440 |
| 20,000 | 23,000 | 780 | 440 | 440 | 440 | 440 | 440 |
| 23,000 | 26,000 | 1,150 | 570 | 440 | 570 | 440 | 440 |
| 26,000 | 28,000 | 1,150 | 1,090 | 440 | 1,090 | 440 | 440 |
| 28,000 | 31,000 | 1,680 | 1,680 | 1,050 | 1,680 | 640 | 440 |
| 31,000 | 33,000 | 2,450 | 2,450 | 1,680 | 2,450 | 970 | 440 |
| 33,000 | 34,000 | 5,000 | 5,000 | 1,680 | 2,450 | 1,420 | 550 |
| 34,000 | 36,000 | 5,000 | 5,000 | 2,750 | 2,450 | 2,030 | 830 |
| 36,000 | 38,000 | 5,000 | 5,000 | 3,100 | 2,730 | 2,730 | 1,240 |
| 38,000 | 44,000 | — | — | — | 2,730 | 2,730 | 1,240 |
(2)This paragraph is subject to paragraph 12.