http://www.legislation.gov.uk/id/ukpga/2014/26

PART 2Excise duties and other taxes

Vehicle excise duty

83VED rates: use for exceptional loads, rigid goods vehicles and tractive units

(1)

Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2)

In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.

(3)

In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution requirements), for the table in sub-paragraph (1) 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
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”

“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	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”

(4)

In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.

(5)

For the italic heading immediately before paragraph 9 substitute “ Rigid goods vehicles exceeding 3,500 kgs revenue weight ”.

(6)

In paragraph 11(1) (tractive units which do not satisfy reduced pollution requirements)—

(a)

for “table” substitute “ tables ”, and

(b)

for the table substitute—

“Table 1Tractive unit with two axles
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
Table 2Tractive unit with three or more axles
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”

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”

(7)

In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.

(8)

In paragraph 11C(2) (tractive units: special cases)—

(a)

omit “Subject to paragraph 11D,”, and

(b)

in paragraph (a), for “£650” substitute “ £10 ”.

(9)

Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.

(10)

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.