SCHEDULES
SCHEDULE 1 Annual rates of duty
Part VIII Goods vehicles
F18Rigid goods vehicles exceeding 3,500 kgs revenue weight
9
1
F1Subject to sub-paragraphs (2) and (3) F10and paragraph 11D, the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F12... has F2a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—
a
the F3the revenue weight of the vehicle, and
b
the number of axles on the vehicle.
F11Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) |
Exceeding | Not exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
kgs | kgs | £ | £ | £ |
3,500 | 7,500 | 165 | 165 | 165 |
7,500 | 11,999 | 200 | 200 | 200 |
11,999 | 14,000 | 95 | 95 | 95 |
14,000 | 15,000 | 105 | 95 | 95 |
15,000 | 19,000 | 300 | 95 | 95 |
19,000 | 21,000 | 300 | 125 | 95 |
21,000 | 23,000 | 300 | 210 | 95 |
23,000 | 25,000 | 300 | 300 | 210 |
25,000 | 27,000 | 300 | 300 | 300 |
27,000 | 44,000 | 300 | 300 | 560 |
F42
The annual rate of vehicle excise duty applicable—
a
to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F5...
b
to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F6and
c
to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,
shall be the basic goods vehicle rate.
3
The annual rate of vehicle excise duty applicable to a rigid goods vehicle F7which—
F13a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
has a revenue weight exceeding 44,000 kilograms, and
c
is not an island goods vehicle,
shall be F15£1,585.
4
In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle F8which—
F14a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
F95
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F169A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F169B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1710
1
This paragraph applies to relevant rigid goods vehicles.
2
A “relevant rigid goods vehicle” is a rigid goods vehicle which—
a
has a revenue weight exceeding 11,999 kgs,
b
is not a vehicle falling within paragraph 9(2), and
c
is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.
3
The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the following tables by reference to—
a
whether or not the vehicle has road-friendly suspension,
b
the number of axles on the vehicle,
c
the appropriate HGV road user levy band for the vehicle (see column (1) in the tables),
d
the plated gross weight of the trailer (see columns (2) and (3) in the tables), and
e
the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).
4
For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —
a
an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor
b
a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.
5
The “appropriate HGV road user levy band” in relation to a vehicle means the band into which the vehicle falls for the purposes of calculating the rate of HGV road user levy that is charged in respect of the vehicle (see Schedule 1 to the HGV Road User Levy Act 2013).
6
The tables are arranged as follows—
a
table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;
b
table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;
c
table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;
d
table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;
e
table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;
f
table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 27,000 | 230 |
B(T) | 12,000 | - | - | 33,000 | 295 |
B(T) | 12,000 | - | 33,000 | 36,000 | 401 |
B(T) | 12,000 | - | 36,000 | 38,000 | 319 |
B(T) | 12,000 | - | 38,000 | - | 444 |
D(T) | 4,000 | 12,000 | - | 30,000 | 365 |
D(T) | 12,000 | - | - | 38,000 | 430 |
D(T) | 12,000 | - | 38,000 | - | 444 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 33,000 | 230 |
B(T) | 12,000 | - | - | 38,000 | 295 |
B(T) | 12,000 | - | 38,000 | 40,000 | 392 |
B(T) | 12,000 | - | 40,000 | - | 295 |
C(T) | 4,000 | 12,000 | - | 35,000 | 305 |
C(T) | 12,000 | - | - | 38,000 | 370 |
C(T) | 12,000 | - | 38,000 | 40,000 | 392 |
C(T) | 12,000 | - | 40,000 | - | 370 |
D(T) | 4,000 | 10,000 | - | 33,000 | 365 |
D(T) | 4,000 | 10,000 | 33,000 | 36,000 | 401 |
D(T) | 10,000 | 12,000 | - | 38,000 | 365 |
D(T) | 12,000 | - | - | - | 430 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 35,000 | 230 |
B(T) | 12,000 | - | - | - | 295 |
C(T) | 4,000 | 12,000 | - | 37,000 | 305 |
C(T) | 12,000 | - | - | - | 370 |
D(T) | 4,000 | 12,000 | - | 39,000 | 365 |
D(T) | 12,000 | - | - | - | 430 |
E(T) | 4,000 | 12,000 | - | - | 535 |
E(T) | 12,000 | - | - | - | 600 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 27,000 | 230 |
B(T) | 12,000 | - | - | 31,000 | 295 |
B(T) | 12,000 | - | 31,000 | 33,000 | 401 |
B(T) | 12,000 | - | 33,000 | 36,000 | 609 |
B(T) | 12,000 | - | 36,000 | 38,000 | 444 |
B(T) | 12,000 | - | 38,000 | - | 604 |
D(T) | 4,000 | 12,000 | - | 30,000 | 365 |
D(T) | 12,000 | - | - | 33,000 | 430 |
D(T) | 12,000 | - | 33,000 | 36,000 | 609 |
D(T) | 12,000 | - | 36,000 | 38,000 | 444 |
D(T) | 12,000 | - | 38,000 | - | 604 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 10,000 | - | 29,000 | 230 |
B(T) | 4,000 | 10,000 | 29,000 | 31,000 | 289 |
B(T) | 10,000 | 12,000 | - | 33,000 | 230 |
B(T) | 12,000 | - | - | 36,000 | 295 |
B(T) | 12,000 | - | 36,000 | 38,000 | 392 |
B(T) | 12,000 | - | 38,000 | - | 542 |
C(T) | 4,000 | 10,000 | - | 31,000 | 305 |
C(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 |
C(T) | 10,000 | 12,000 | - | 35,000 | 305 |
C(T) | 12,000 | - | - | 36,000 | 370 |
C(T) | 12,000 | - | 36,000 | 38,000 | 392 |
C(T) | 12,000 | - | 38,000 | - | 542 |
D(T) | 4,000 | 10,000 | - | 31,000 | 365 |
D(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 |
D(T) | 4,000 | 10,000 | 33,000 | 35,000 | 609 |
D(T) | 10,000 | 12,000 | - | 36,000 | 365 |
D(T) | 10,000 | 12,000 | 36,000 | 37,000 | 392 |
D(T) | 12,000 | - | - | 38,000 | 430 |
D(T) | 12,000 | - | 38,000 | - | 542 |
Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate | ||
|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) |
Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ | |
B(T) | 4,000 | 12,000 | - | 35,000 | 230 |
B(T) | 12,000 | - | - | - | 295 |
C(T) | 4,000 | 12,000 | - | 37,000 | 305 |
C(T) | 12,000 | - | - | - | 370 |
D(T) | 4,000 | 10,000 | - | 36,000 | 365 |
D(T) | 4,000 | 10,000 | 36,000 | 37,000 | 444 |
D(T) | 10,000 | 12,000 | - | 39,000 | 365 |
D(T) | 12,000 | - | - | - | 430 |
E(T) | 4,000 | 10,000 | - | 38,000 | 535 |
E(T) | 4,000 | 10,000 | 38,000 | - | 604 |
E(T) | 10,000 | 12,000 | - | - | 535 |
7
The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609.
Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)