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SCHEDULE 5
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RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES |
| | 1. Part VIII of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: goods vehicles) is amended as follows.
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| | 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-
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| 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 | 165 | 165 | 165 |
| 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 | 1,600 | 850 | 350 |
| 19,000 | 21,000 | 1,600 | 1,020 | 350 |
| 21,000 | 23,000 | 1,600 | 1,470 | 510 |
| 23,000 | 25,000 | 1,600 | 2,230 | 830 |
| 25,000 | 27,000 | 1,600 | 2,340 | 1,470 |
| 27,000 | 29,000 | 1,600 | 2,340 | 2,320 |
| 29,000 | 31,000 | 1,600 | 2,340 | 3,360 |
| 31,000 | 44,000 | 1,600 | 2,340 | 4,400 |
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| | 3. 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-
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| 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 | 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 | 320 | 160 | 160 |
| 17,000 | 19,000 | 600 | 160 | 160 |
| 19,000 | 21,000 | 600 | 160 | 160 |
| 21,000 | 23,000 | 600 | 470 | 160 |
| 23,000 | 25,000 | 600 | 1,230 | 160 |
| 25,000 | 27,000 | 600 | 1,340 | 470 |
| 27,000 | 29,000 | 600 | 1,340 | 1,320 |
| 29,000 | 31,000 | 600 | 1,340 | 2,360 |
| 31,000 | 44,000 | 600 | 1,340 | 3,400 |
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| | 4. 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-
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| 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 | 165 | 165 | 165 | 165 | 165 | 165 |
| 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 | 35,000 | 5,170 | 5,170 | 2,340 | 2,530 | 2,100 | 860 |
| 35,000 | 36,000 | 6,750 | 6,750 | 2,340 | 2,530 | 2,100 | 860 |
| 36,000 | 38,000 | 9,250 | 9,250 | 2,710 | 2,820 | 2,820 | 1,280 |
| 38,000 | 41,000 | 9,250 | 9,250 | 3,950 | 3,750 | 4,250 | 2,500 |
| 41,000 | 44,000 | 9,250 | 9,250 | 3,950 | 7,250 | 7,250 | 2,950 |
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| | 5. 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-
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| 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 | 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 | 26,000 | 190 | 160 | 160 | 160 | 160 | 160 |
| 26,000 | 28,000 | 190 | 160 | 160 | 160 | 160 | 160 |
| 28,000 | 31,000 | 740 | 740 | 160 | 740 | 160 | 160 |
| 31,000 | 33,000 | 1,530 | 1,530 | 740 | 1,530 |
160 | 160 |
| 33,000 | 34,000 | 4,170 | 4,170 | 740 | 1,530 | 470 | 160 |
| 34,000 | 35,000 | 4,170 | 4,170 | 1,340 | 1,530 | 1,100 | 160 |
| 35,000 | 36,000 | 5,750 | 5,750 | 1,340 | 1,530 | 1,100 | 160 |
| 36,000 | 38,000 | 8,250 | 8,250 | 1,710 | 1,820 | 1,820 | 280 |
| 38,000 | 41,000 | 8,250 | 8,250 | 2,950 | 2,750 | 3,250 | 1,500 |
| 41,000 | 44,000 | 8,250 | 8,250 | 2,950 | 6,250 | 6,250 | 1,950 |
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| | 6. - (1) In the following provisions-
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(a) in paragraph 11(1), after "Subject to sub-paragraphs (2) and (3)", and |
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(b) in paragraph 11A(2), after "Subject to sub-paragraph (3)", |
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insert "and paragraph 11C".
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(2) After paragraph 11B insert-
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 | "11C. - (1) This paragraph applies to a tractive unit that-
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(a) has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms, |
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(b) has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles, |
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(c) is of a type that could lawfully be used on a public road immediately before 21st March 2000, and |
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(d) complies with the requirements in force immediately before that date for use on a public road. |
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(2) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is-
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(a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280; |
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(b) in the case of a vehicle with respect to which those requirements are satisfied, £280.". |
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