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 | 35,000 | 5,170 | 5,170 | 2,840 | 2,530 | 2,100 | 860 |
| 35,000 | 36,000 | 6,750 | 6,750 | 2,840 | 2,530 | 2,100 | 860 |
| 36,000 | 38,000 | 9,250 | 9,250 | 3,210 | 2,820 | 2,820 | 1,280 |
| 38,000 | 41,000 | 9,250 | 9,250 | 5,750 | 4,250 | 4,250 | 2,500 |
| 41,000 | 44,000 | 9,250 | 9,250 | 5,750 | 7,250 | 7,250 | 1,280] |
[F6(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, 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.
F6(3)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.]
F6(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 [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.
F11(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
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) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 11(1); S.I. 1998/3092, art. 2
F3Words 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
F4Words 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
F5Table in Sch. 1 para. 11(1) substituted (27.7.1999 with effect as mentioned in Sch. 1 para. 9 of the amending Act) by 1999 c. 16, s. 9, Sch. 1 paras. 6, 9
F6Sch. 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
F7Word immediately preceding Sch. 1 para. 11(2)(b) substituted (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17, 205, Sch. 41 Pt. II(2) Note
F8Sch. 1 para. 11(2)(c) and preceding word inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 18(6)(11)
F9Sch. 1 para. 11(3)(a)-(c) and words preceding and after them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(3) by 1998 c. 36, s. 16, Sch. 1 para. 11(2); S.I. 1998/3092, art. 2
F10Sch. 1 para. 11(4)(a) and prededing word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(4) by 1998 c. 36, s. 16, Sch. 1 para. 11(3); S.I. 1998/3092, art. 2
F11Sch. 1 para. 11(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 11(4), Sch. 27 Pt. I(3) Note; S.I. 1998/3092, art. 2