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Vehicle Excise and Registration Act 1994
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Changes over time for: Paragraph 11
Version Superseded: 29/04/1996
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11(1)[F1Subject to sub-paragraphs (2) and (3),]the annual rate of vehicle excise duty applicable to a tractive unit which has [F2a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—
(a)the [F3revenue 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.
| [F4Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Exceeding | Not exceeding | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
kgs 3500 7,500 12,000 16,000 20,000 23,000 26,000 28,000 31,000 33,000 34,000 36,000 38,000 | kgs 7,500 12,000 16,000 20,000 23,000 26,000 28,000 31,000 33,000 34,000 36,000 38,000 44,000 | £ 150 290 440 500 780 1,150 1,150 1,680 2,450 5,000 5,000 5,000 5,000 | £ 150 290 440 440 440 570 1,090 1,680 2,450 5,000 5,000 5,000 5,000 | £ 150 290 440 440 440 440 440 1,050 1,680 1,680 2,750 3,100 3,100 | £ 150 290 440 440 440 570 1,090 1,680 2,450 2,450 2,450 2,730 2,730 | £ 150 290 440 440 440 440 440 640 970 1,420 2,030 2,730 2,730 | £ 150 290 440 440 440 440 440 440 440 550 830 1,240 1,240] |
[F5(2)The annual rate of vehicle excise duty applicable—
(a)to any tractive unit which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, and
(b)to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms,
shall be the basic goods vehicle rate.
F5(3)The annual rate of vehicle excise duty applicable to a tractive unit which has a revenue weight exceeding 44,000 kilograms and is not an island goods vehicle shall be the heavy tractive unit rate.
F5(4)In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle which 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.
F5(5)In sub-paragraph (3) the reference to the heavy tractive unit rate is to the rate applicable, by virtue of sub-paragraph (1), to a tractive unit which falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 38,000 kilograms and not exceeding 44,000 kilograms.]
Textual Amendments
F1Words in Sch. 1 para. 11(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(11)(a), 16
F2Words in Sch. 1 para. 11(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(11)(b), 16
F3Words in Sch. 1 para. 11(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(11)(c), 16
F4Sch. 1 para. 11(1): table 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(12), 16
F5Sch. 1 para. 11(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. 11(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(13), 16
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