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SCHEDULE 2
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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 |
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 |
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| | 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".
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| | 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".
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| | 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-
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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 |
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 |
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| | 6. In paragraph 10(3) (trailer supplement for trailers exceeding 12,000 kilograms is 275 per cent of general rate), for "275" substitute "140".
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| | 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-
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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 |
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 |
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| | 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".
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| | 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".
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| | 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-
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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 |
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 |
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| | 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".
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