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Vehicle Excise and Registration Act 1994

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9(1)[F1Subject to sub-paragraphs (2) and (3),]the annual rate of vehicle excise duty applicable to a rigid goods vehicle which [F2is not a vehicle with respect to which the reduced pollutionrequirements are satisfied and which] has [F3a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following table by reference to—U.K.

(a)the [F4the revenue weight] of the vehicle, and

(b)the number of axles on the vehicle.

[F5Revenue weight of vehicleRate
(1)(2)(3)(4)(5)
ExceedingNot ExceedingTwo axle vehicleThree axle vehicleFour or more axle vehicle
kgskgs£££
3,5007,500165165165
7,50012,000200200200
12,00013,000200200200
13,00014,000200200200
14,00015,000200200200
15,00017,000650200200
17,00019,000650200200
19,00021,000650200200
21,00023,000650450200
23,00025,000650650450
25,00027,000650650650
27,00029,0006506501,200
29,00031,0006506501,200
31,00044,0006506501,200]

[F6(2)The annual rate of vehicle excise duty applicable—

(a)to any rigid goods vehicle which is a showman’s goodsvehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F7. . .

(b)to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F8and

(c)to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,]

shall be the basic goods vehicle rate.

(3)The annual rate of vehicle excise duty applicable to a rigid goods vehicle [F9which—.

(a)is not a vehicle with respect to which the reduced pollution requirements are satisfied,

(b)has a revenue weight exceeding 44,000 kilograms, and

(c)is not an island goods vehicle,

shall be [F10£2,585].]

(4)In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1), to a rigid goods vehicle [F11which—

(a)is not a vehicle with respect to which the reduced pollution requirements are satisfied; and

(b)falls] within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms

F12(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1Words in Sch. 1 para. 9(1) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(a), 16

F2Words in Sch. 1 para. 9(1) inserted (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, s. 16, Sch. 1 para. 8(1); S.I. 1998/3092, art. 2

F3Words in Sch. 1 para. 9(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(b), 16

F4Words in Sch. 1 para. 9(1)(a) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(3)(c), 16

F5Table in Sch. 1 para. 9(1) substituted (11.5.2001 with application as mentioned in s. 9(2) of the amending Act) by 2001 c. 9, s. 9(1)(2), Sch. 2 para. 2

F6Sch. 1 para. 9(2)-(5) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) for Sch. 1 para. 9(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(5), 16

F7Word immediately preceding Sch. 1 para. 9(2)(b) repealed (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17, 205, Sch. 41 Pt. II(2) Note

F8Sch. 1 para. 9(2)(c) and preceding word inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 17(4)(11)

F9Sch. 1 para. 9(3)(a)-(c) and words after and preceding them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(3) by 1998 c. 36, s. 16, Sch. 1 para. 8(2); S.I. 1998/3092, art. 2

F10Words in Sch. 1, para. 9(3) substituted (11.5.2001) by 2001 c. 9, ss. 9, 44, Sch. 2, para. 3

F11Sch. 1 para. 9(4)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(5) by 1998 c. 36, s. 16, Sch. 1 para. 8(3); S.I. 1998/3092, art. 2

F12Sch. 1 para. 9(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 8(4), Sch. 27 Pt. I(3); S.I. 1998/3092, art. 2

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