Finance Act 1998

Rigid goods vehicles

8(1)In sub-paragraph (1) of paragraph 9 of that Schedule (annual rates of vehicle excise duty for rigid goods vehicles), after “which” there shall be inserted “is not a vehicle with respect to which the reduced pollution requirements are satisfied and which”.

(2)In sub-paragraph (3) of that paragraph, for the words from “which has” to the end of the sub-paragraph there shall be substituted “which—

(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 £5,170.”

(3)In sub-paragraph (4) of that paragraph, for “which falls” there shall be substituted “which—

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

(b)falls”.

(4)Sub-paragraph (5) of that paragraph shall cease to have effect.

9After that paragraph there shall be inserted the following paragraphs—

“9A(1)This paragraph applies to a rigid goods vehicle which—

(a)is a vehicle with respect to which the reduced pollution requirements are satisfied;

(b)is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and

(c)has a revenue weight exceeding 3,500 kilograms.

(2)Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to—

(a)the revenue weight of the vehicle, and

(b)the number of axles on the vehicle.

(3)The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.

9BThat table is as follows—

10In paragraph 10 of that Schedule (the trailer supplement), in sub-paragraph (1), for “paragraph 9” there shall be substituted “paragraphs 9 and 9A”.