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Finance Act 2014

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This is the original version (as it was originally enacted).

83VED rates: use for exceptional loads, rigid goods vehicles and tractive units

This section has no associated Explanatory Notes

(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2)In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute “£1,585”.

(3)In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution requirements), for the table in sub-paragraph (1) substitute—

Revenue 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

(4)In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute “£1,585”.

(5)For the italic heading immediately before paragraph 9 substitute “Rigid goods vehicles exceeding 3,500 kgs revenue weight”.

(6)In paragraph 11(1) (tractive units which do not satisfy reduced pollution requirements)—

(a)for “table” substitute “tables”, and

(b)for the table substitute—

Table 1
Tractive unit with two axles
Revenue weight of vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot exceedingAny no of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
kgskgs£££
3,50011,999165165165
11,99922,000808080
22,00023,000848080
23,00025,0001518080
25,00026,00026510080
26,00028,00026514680
28,00031,00030030080
31,00033,000560560210
33,00034,000560609210
34,00038,000690690560
38,00044,000850850850
Table 2
Tractive unit with three or more axles
Revenue weight of vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot exceedingAny no of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
kgskgs£££
3,50011,999165165165
11,99925,000808080
25,00026,0001008080
26,00028,0001468080
28,00029,0002108080
29,00031,0002898080
31,00033,00056021080
33,00034,00060930080
34,00036,000609300210
36,00038,000690560300
38,00044,000850850560

(7)In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduced pollution requirements), for “£2,585” substitute “£1,585”.

(8)In paragraph 11C(2) (tractive units: special cases)—

(a)omit “Subject to paragraph 11D,”, and

(b)in paragraph (a), for “£650” substitute “£10”.

(9)Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.

(10)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.

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