SCHEDULES
SCHEDULE 1 Annual rates of duty
Part VIII Goods vehicles
Tractive units exceeding 7,500 kilograms train weight
11
1
F1Subject to sub-paragraphs (2) and (3),the annual rate of vehicle excise duty applicable to a tractive unit which F2is not a vehicle with respect to which thr reduced pollution requirements are satified and which has F3a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—
a
the F4revenue 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.
F5Revenue 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 | £ | £ | £ | £ | £ | £ |
3,500 | 7,500 | 160 | 160 | 160 | 160 | 160 | 160 |
7,500 | 12,000 | 300 | 300 | 300 | 300 | 300 | 300 |
12,000 | 16,000 | 460 | 460 | 460 | 460 | 460 | 460 |
16,000 | 20,000 | 520 | 460 | 460 | 460 | 460 | 460 |
20,000 | 23,000 | 810 | 460 | 460 | 460 | 460 | 460 |
23,000 | 26,000 | 1,190 | 590 | 460 | 590 | 460 | 460 |
26,000 | 28,000 | 1,190 | 1,130 | 460 | 1,130 | 460 | 460 |
28,000 | 31,000 | 1,740 | 1,740 | 1,090 | 1,740 | 660 | 460 |
31,000 | 33,000 | 2,530 | 2,530 | 1,740 | 2,530 | 1,000 | 460 |
33,000 | 34,000 | 5,170 | 5,170 | 1,740 | 2,530 | 1,470 | 570 |
34,000 | 36,000 | 5,170 | 5,170 | 2,840 | 2,530 | 2,100 | 860 |
36,000 | 38,000 | 5,170 | 5,170 | 3,210 | 2,820 | 2,820 | 1,280 |
38,000 | 44,000 | 5,170 | 5,170 | 3,210 | 2,820 | 2,820 | 1,280 |
F62
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, F7. . .
b
to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F8and
c
to any tractive unit to which a semi-trailer is attached which is used loaded only in connection with a person learning to drive the tractive unit or taking a driving test,
shall be the basic goods vehicle rate.
F63
The annual rate of vehicle excise duty applicable to a tractive unit F9which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied,
b
has a revenue weight exceeding 44,000 kilograms, and
c
is not an island goods vehicle,
shall be £5,170.
F64
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 F10which—
a
is not a vehicle with respect to which the reduced pollution requirements are satisfied; and
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.
F115
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