http://www.legislation.gov.uk/ukpga/1997/58/section/13Finance (No. 2) Act 1997An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1997-07-31texttext/xmlenStatute Law Database2024-04-02Expert Participation2016-09-15
Part II
Value Added Tax and Excise Duties Vehicle excise and registration Rates of vehicle excise duty.131In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) in paragraph 1(2) (the general rate), for “£145” there shall be substituted “
£150
”.2For the table in paragraph 9(1) of that Schedule (rates of duty for rigid goods vehicles) there shall be substituted the following table—| Revenue weight of vehicle | Rate |
|---|
| (1) Exceeding | (2) Not Exceeding | (3) Two axle vehicle | (4) Three axle vehicle | (5) Four or more axle vehicle |
|---|
| kgs | kgs | £ | £ | £ |
|---|
| 3,500 | 7,500 | 160 | 160 | 160 |
| 7,500 | 12,000 | 300 | 300 | 300 |
| 12,000 | 13,000 | 470 | 490 | 350 |
| 13,000 | 14,000 | 650 | 490 | 350 |
| 14,000 | 15,000 | 840 | 490 | 350 |
| 15,000 | 17,000 | 1,320 | 490 | 350 |
| 17,000 | 19,000 | 1,320 | 850 | 350 |
| 19,000 | 21,000 | 1,320 | 1,020 | 350 |
| 21,000 | 23,000 | 1,320 | 1,470 | 510 |
| 23,000 | 25,000 | 1,320 | 2,230 | 830 |
| 25,000 | 27,000 | 1,320 | 2,340 | 1,470 |
| 27,000 | 29,000 | 1,320 | 2,340 | 2,320 |
| 29,000 | 31,000 | 1,320 | 2,340 | 3,360 |
| 31,000 | 44,000 | 1,320 | 2,340 | 4,400 |
3For the table in paragraph 11(1) of that Schedule (rates of duty for tractive units) there shall be substituted the following table—| Revenue 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 |
4This section applies in relation to licences taken out after 15th November 1997.1994 c. 22.