Part 1

Charges, rates, allowances etc

Vehicle excise duty

VED rates for certain goods vehicles without road-friendly suspension
22
1
Part 8 of Schedule 1 to VERA 1994 (rates for goods vehicles) is amended as follows.
2
In—
a
paragraph 9(1) (rigid vehicles exceeding 3,500 kilograms revenue weight in case of which pollution requirements are not satisfied), and
b
paragraph 9A(2) (rigid vehicles exceeding that weight in case of which pollution requirements are satisfied),
after “(3)” insert “and paragraph 11D”.
3
In—
a
paragraph 11(1) (tractive units exceeding 3,500 kilograms revenue weight in case of which pollution requirements are not satisfied), and
b
paragraph 11A(2) (tractive units exceeding that weight in case of which pollution requirements are satisfied),
for “paragraph 11C” substitute “paragraphs 11C and 11D”.
4
In paragraph 11C(2) (tractive units between 41,000 and 44,000 kilograms revenue weight, with 3 or more axles and used for conveyance of semi-trailers with 3 or more axles and usable on public road in accordance with law immediately before 21 March 2000), for “The” substitute “Subject to paragraph 11D, the”.
5
After paragraph 11C insert—

Certain vehicles without road-friendly suspension
11D
1
This paragraph applies to goods vehicles which do not have road-friendly suspension.
2
A goods 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 per cent 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.
3
The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which has—
a
a revenue weight of 15,000 kilograms, and
b
two axles,
is £238.
4
The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—
a
is a vehicle with respect to which the reduced pollution requirements are satisfied,
b
has a revenue weight of 21,000 kilograms, and
c
has three axles,
is £193.
5
The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—
a
is a vehicle with respect to which the reduced pollution requirements are satisfied,
b
has a revenue weight of not less than 23,000 kilograms but less than 26,000 kilograms, and
c
has three axles,
is £299.
6
The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—
a
is a vehicle with respect to which the reduced pollution requirements are satisfied,
b
has a revenue weight of 27,000 kilograms, and
c
has four or more axles,
is £314.
7
The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which has two axles and either—
a
has a revenue weight of 25,000 kilograms, or
b
is a vehicle with respect to which the reduced pollution requirements are satisfied and has a revenue weight exceeding 25,000 kilograms but less than 28,000 kilograms,
is £266.
8
The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—
a
has a revenue weight of 28,000 kilograms,
b
has two axles, and
c
is to draw semi-trailers with two or more axles,
is £177.
9
The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—
a
is a vehicle with respect to which the reduced pollution requirements are satisfied,
b
has a revenue weight of 31,000 kilograms,
c
has two axles, and
d
is to draw semi-trailers with two or more axles,
is £403.
10
The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—
a
is a vehicle with respect to which the reduced pollution requirements are satisfied,
b
has a revenue weight of 36,000 kilograms,
c
has three axles, and
d
is to draw semi-trailers with two or more axles,
is £394.
11
The annual rate of vehicle excise duty applicable to a vehicle to which paragraph 11C and this paragraph apply and which—
a
is a vehicle with respect to which the reduced pollution requirements are satisfied, and
b
has a revenue weight less than 44,000 kilograms,
is £464.
12
This paragraph does not apply to a vehicle for which the annual rate of duty is determined under paragraph 9(2) or 11(2).
6
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2011.