SCHEDULES

SCHEDULE 2 RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES

Section 9.

1

Part 8 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of vehicle excise duty: goods vehicles) is amended as follows.

2

For the Table in paragraph 9(1) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—

Revenue 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

12,000

200

200

200

12,000

13,000

200

200

200

13,000

14,000

200

200

200

14,000

15,000

200

200

200

15,000

17,000

650

200

200

17,000

19,000

650

200

200

19,000

21,000

650

200

200

21,000

23,000

650

450

200

23,000

25,000

650

650

450

25,000

27,000

650

650

650

27,000

29,000

650

650

1,200

29,000

31,000

650

650

1,200

31,000

44,000

650

650

1,200

3

In paragraph 9(3) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£5,170” substitute “ £2,585 ”.

4

In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,170” substitute “ £2,085 ”.

5

For the Table in paragraph 9B (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—

Revenue 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

160

160

160

7,500

12,000

160

160

160

12,000

13,000

160

160

160

13,000

14,000

160

160

160

14,000

15,000

160

160

160

15,000

17,000

280

160

160

17,000

19,000

280

160

160

19,000

21,000

280

160

160

21,000

23,000

280

210

160

23,000

25,000

280

280

210

25,000

27,000

280

280

280

27,000

29,000

280

280

700

29,000

31,000

280

280

700

31,000

44,000

280

280

700

F16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

For the Table in paragraph 11(1) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—

Revenue weight of tractive unit

Rate for tractive unit with two axles

Rate for tractive unit with three or more axles

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Exceeding

Not exceeding

Any no. of semi-trailer axles

2 or more semi-trailer axles

3 or more semi-trailer axles

Any no. of semi-trailer axles

2 or more semi-trailer axles

3 or more semi-trailer axles

kgs

kgs

£

£

£

£

£

£

3,500

7,500

165

165

165

165

165

165

7,500

12,000

165

165

165

165

165

165

12,000

16,000

165

165

165

165

165

165

16,000

20,000

165

165

165

165

165

165

20,000

23,000

165

165

165

165

165

165

23,000

25,000

165

165

165

165

165

165

25,000

26,000

450

165

165

165

165

165

26,000

28,000

450

165

165

165

165

165

28,000

31,000

650

650

165

450

165

165

31,000

33,000

1,200

1,200

450

1,200

450

165

33,000

34,000

1,200

1,200

450

1,200

650

165

34,000

35,000

1,500

1,500

1,200

1,200

650

450

35,000

36,000

1,500

1,500

1,200

1,200

650

450

36,000

38,000

1,500

1,500

1,200

1,500

1,200

650

38,000

41,000

1,850

1,850

1,850

1,850

1,850

1,200

41,000

44,000

1,850

1,850

1,850

1,850

1,850

1,200

8

In paragraph 11(3) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£5,170” substitute “ £2,585 ”.

9

In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,170” substitute “ £2,085 ”.

10

For the Table in paragraph 11B (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—

Revenue weight of tractive unit

Rate for tractive unit with two axles

Rate for tractive unit with three or more axles

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Exceeding

Not exceeding

Any no. of semi-trailer axles

2 or more semi-trailer axles

3 or more semi-trailer axles

Any no. of semi-trailer axles

2 or more semi-trailer axles

3 or more semi-trailer axles

kgs

kgs

£

£

£

£

£

£

3,500

7,500

160

160

160

160

160

160

7,500

12,000

160

160

160

160

160

160

12,000

16,000

160

160

160

160

160

160

16,000

20,000

160

160

160

160

160

160

20,000

23,000

160

160

160

160

160

160

23,000

25,000

160

160

160

160

160

160

25,000

26,000

210

160

160

160

160

160

26,000

28,000

210

160

160

160

160

160

28,000

31,000

280

280

160

210

160

160

31,000

33,000

700

700

210

700

210

160

33,000

34,000

700

700

210

700

280

160

34,000

35,000

1,000

1,000

700

700

280

210

35,000

36,000

1,000

1,000

700

700

280

210

36,000

38,000

1,000

1,000

700

1,000

700

280

38,000

41,000

1,350

1,350

1,350

1,350

1,350

700

41,000

44,000

1,350

1,350

1,350

1,350

1,350

700

11

In paragraph 11C(2)(a) (certain tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms), for “£1,280” substitute “ £650 ”.