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),F2and F11paragraphs 11C and 11D the annual rate of vehicle excise duty applicable to a tractive unit which F15... has F3a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following F12tables 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.
Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) |
Exceeding | Not exceeding | Any no of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
kgs | kgs | £ | £ | £ |
3,500 | 11,999 | 165 | 165 | 165 |
11,999 | 22,000 | 80 | 80 | 80 |
22,000 | 23,000 | 84 | 80 | 80 |
23,000 | 25,000 | 151 | 80 | 80 |
25,000 | 26,000 | 265 | 100 | 80 |
26,000 | 28,000 | 265 | 146 | 80 |
28,000 | 31,000 | 300 | 300 | 80 |
31,000 | 33,000 | 560 | 560 | 210 |
33,000 | 34,000 | 560 | 609 | 210 |
34,000 | 38,000 | 690 | 690 | 560 |
38,000 | 44,000 | 850 | 850 | 850 |
Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) |
Exceeding | Not exceeding | Any no of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
kgs | kgs | £ | £ | £ |
3,500 | 11,999 | 165 | 165 | 165 |
11,999 | 25,000 | 80 | 80 | 80 |
25,000 | 26,000 | 100 | 80 | 80 |
26,000 | 28,000 | 146 | 80 | 80 |
28,000 | 29,000 | 210 | 80 | 80 |
29,000 | 31,000 | 289 | 80 | 80 |
31,000 | 33,000 | 560 | 210 | 80 |
33,000 | 34,000 | 609 | 300 | 80 |
34,000 | 36,000 | 609 | 300 | 210 |
36,000 | 38,000 | 690 | 560 | 300 |
38,000 | 44,000 | 850 | 850 | 560 |
F52
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, F6...
b
to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F7and
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.
F53
The annual rate of vehicle excise duty applicable to a tractive unit F8which—
F16a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
has a revenue weight exceeding 44,000 kilograms, and
c
is not an island goods vehicle,
shall be F14£1,585.
F54
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 F9which—
F17a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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.
F105
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .