http://www.legislation.gov.uk/ukpga/2025/8/section/68Finance Act 2025Statute Law Database2026-04-23Expert Participation2026-04-02
Part 3Other taxesTaxes relating to vehiclesRates of vehicle excise duty for rigid goods vehicles with trailers
68
1
In paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of duty for rigid goods vehicles with trailers), in sub-paragraph (6), for the Tables 1 to 6 substitute—
Table 1
Vehicles with road-friendly suspension and 2 axles
| Vehicle excise duty 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 | 238 |
| B(T) | 12,000 | - | - | 33,000 | 306 |
| B(T) | 12,000 | - | 33,000 | 36,000 | 416 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 331 |
| B(T) | 12,000 | - | 38,000 | - | 460 |
| D(T) | 4,000 | 12,000 | - | 30,000 | 378 |
| D(T) | 12,000 | - | - | 38,000 | 446 |
| D(T) | 12,000 | - | 38,000 | - | 460 |
Table 2
Vehicles with road-friendly suspension and 3 axles
| Vehicle excise duty 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 | 238 |
| B(T) | 12,000 | - | - | 38,000 | 306 |
| B(T) | 12,000 | - | 38,000 | 40,000 | 406 |
| B(T) | 12,000 | - | 40,000 | - | 306 |
| C(T) | 4,000 | 12,000 | - | 35,000 | 316 |
| C(T) | 12,000 | - | - | 38,000 | 383 |
| C(T) | 12,000 | - | 38,000 | 40,000 | 406 |
| C(T) | 12,000 | - | 40,000 | - | 383 |
| D(T) | 4,000 | 10,000 | - | 33,000 | 378 |
| D(T) | 4,000 | 10,000 | 33,000 | 36,000 | 416 |
| D(T) | 10,000 | 12,000 | - | 38,000 | 378 |
| D(T) | 12,000 | - | - | - | 446 |
Table 3
Vehicles with road-friendly suspension and 4 or more axles
| Vehicle excise duty 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 | 238 |
| B(T) | 12,000 | - | - | - | 306 |
| C(T) | 4,000 | 12,000 | - | 37,000 | 316 |
| C(T) | 12,000 | - | - | - | 383 |
| D(T) | 4,000 | 12,000 | - | 39,000 | 378 |
| D(T) | 12,000 | - | - | - | 446 |
| E(T) | 4,000 | 12,000 | - | - | 555 |
| E(T) | 12,000 | - | - | - | 622 |
Table 4
Vehicles without road-friendly suspension with 2 axles
| Vehicle excise duty 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 | 238 |
| B(T) | 12,000 | - | - | 31,000 | 306 |
| B(T) | 12,000 | - | 31,000 | 33,000 | 416 |
| B(T) | 12,000 | - | 33,000 | 36,000 | 631 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 460 |
| B(T) | 12,000 | - | 38,000 | - | 626 |
| D(T) | 4,000 | 12,000 | - | 30,000 | 378 |
| D(T) | 12,000 | - | - | 33,000 | 446 |
| D(T) | 12,000 | - | 33,000 | 36,000 | 631 |
| D(T) | 12,000 | - | 36,000 | 38,000 | 460 |
| D(T) | 12,000 | - | 38,000 | - | 626 |
Table 5
Vehicles without road-friendly suspension with 3 axles
| Vehicle excise duty 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 | 238 |
| B(T) | 4,000 | 10,000 | 29,000 | 31,000 | 300 |
| B(T) | 10,000 | 12,000 | - | 33,000 | 238 |
| B(T) | 12,000 | - | - | 36,000 | 306 |
| B(T) | 12,000 | - | 36,000 | 38,000 | 406 |
| B(T) | 12,000 | - | 38,000 | - | 562 |
| C(T) | 4,000 | 10,000 | - | 31,000 | 316 |
| C(T) | 4,000 | 10,000 | 31,000 | 33,000 | 416 |
| C(T) | 10,000 | 12,000 | - | 35,000 | 316 |
| C(T) | 12,000 | - | - | 36,000 | 383 |
| C(T) | 12,000 | - | 36,000 | 38,000 | 406 |
| C(T) | 12,000 | - | 38,000 | - | 562 |
| D(T) | 4,000 | 10,000 | - | 31,000 | 378 |
| D(T) | 4,000 | 10,000 | 31,000 | 33,000 | 416 |
| D(T) | 4,000 | 10,000 | 33,000 | 35,000 | 631 |
| D(T) | 10,000 | 12,000 | - | 36,000 | 378 |
| D(T) | 10,000 | 12,000 | 36,000 | 37,000 | 406 |
| D(T) | 12,000 | - | - | 38,000 | 446 |
| D(T) | 12,000 | - | 38,000 | - | 562 |
Table 6
Vehicles without road-friendly suspension with 4 or more axles
| Vehicle excise duty 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 | 238 |
| B(T) | 12,000 | - | - | - | 306 |
| C(T) | 4,000 | 12,000 | - | 37,000 | 316 |
| C(T) | 12,000 | - | - | - | 383 |
| D(T) | 4,000 | 10,000 | - | 36,000 | 378 |
| D(T) | 4,000 | 10,000 | 36,000 | 37,000 | 460 |
| D(T) | 10,000 | 12,000 | - | 39,000 | 378 |
| D(T) | 12,000 | - | - | - | 446 |
| E(T) | 4,000 | 10,000 | - | 38,000 | 555 |
| E(T) | 4,000 | 10,000 | 38,000 | - | 626 |
| E(T) | 10,000 | 12,000 | - | - | 555 |
2
In that paragraph, in sub-paragraph (7), for “£609” substitute “£631”.
3
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.