Article 2
1. Schedule 4 to the Vehicles (Excise) Act 1971 (annual rates of vehicles excise duty on goods vehicles) is modified as follows.
2. For paragraphs 2 to 4 of Part I (and the heading immediately preceding paragraph 2) substitute—
2.—(1) The annual rate of duty applicable to a rigid goods vehicle which has a plated gross weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—
(a)the plated gross weight of the vehicle; and
(b)the number of axles on the vehicle.
| Plated gross weight of vehicle | Exceeding | Not exceeding | ||
|---|---|---|---|---|
| Rate | ||||
| Two axle vehicle | Three axle vehicle | Four or more axle vehicle | ||
| kgs | kgs | £ | £ | £ |
| 7,500 | 12,000 | 290 | 290 | 290 |
| 12,000 | 13,000 | 450 | 470 | 340 |
| 13,000 | 14,000 | 630 | 470 | 340 |
| 14,000 | 15,000 | 810 | 470 | 340 |
| 15,000 | 17,000 | 1,280 | 470 | 340 |
| 17,000 | 19,000 | — | 820 | 340 |
| 19,000 | 21,000 | — | 990 | 340 |
| 21,000 | 23,000 | — | 1,420 | 490 |
| 23,000 | 25,000 | — | 2,160 | 800 |
| 25,000 | 27,000 | — | 2,260 | 1,420 |
| 27,000 | 29,000 | — | — | 2,240 |
| 29,000 | 31,000 | — | — | 3,250 |
| 31,000 | 32,000 | — | — | 4,250 |
(2) This paragraph is subject to paragraph 1(1)(c) above and paragraphs 5 and 6 below.
3.—(1) The annual rate of duty applicable, in accordance with paragraph 2 above, to a rigid goods vehicle which has a plated gross weight exceeding 12,000 kilograms and which is used for drawing a trailer which—
(a)has a plated gross weight exceeding 4,000 kilograms; and
(b)when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (“the trailer supplement”) which is appropriate to the trailer being drawn.
(2) The amount appropriate to a trailer—
(a)if its plated gross weight does not exceed 12,000 kilograms, is £130, and
(b)if its plated gross weight exceeds 12,000 kilograms, is £360.
(3) This paragraph is subject to paragraph 6 below.
4.—(1) The annual rate of duty applicable to a tractor unit which has a plated train weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—
(a)the plated train weight of the tractor unit;
(b)the number of axles on the tractor unit; and
(c)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
| Plated train weight of tractor unit | Exceeding | Not exceeding | |||||
|---|---|---|---|---|---|---|---|
| Rate for tractor unit with fewer than three axles | Semi-trailers with any no. of axles | Only 2 or more axled semi-trailers | Only 3 or more axled semi-trailers | ||||
| Rate for tractor unit with three or more axles | Semi-trailers with any no. of axles | Only 2 or more axled semi-trailers | Only 3 or more axled semi-trailers | ||||
| kgs | kgs | £ | £ | £ | £ | £ | £ |
| 7,500 | 12,000 | 290 | 290 | 290 | 290 | 290 | 290 |
| 12,000 | 16,000 | 440 | 440 | 440 | 440 | 440 | 440 |
| 16,000 | 20,000 | 500 | 440 | 440 | 440 | 440 | 440 |
| 20,000 | 23,000 | 780 | 440 | 440 | 440 | 440 | 440 |
| 23,000 | 26,000 | 1,150 | 570 | 440 | 570 | 440 | 440 |
| 26,000 | 28,000 | 1,150 | 1,090 | 440 | 1,090 | 440 | 440 |
| 28,000 | 31,000 | 1,680 | 1,680 | 1,050 | 1,680 | 640 | 440 |
| 31,000 | 33,000 | 2,450 | 2,450 | 1,680 | 2,450 | 970 | 440 |
| 33,000 | 34,000 | 5,000 | 5,000 | 1,680 | 2,450 | 1,420 | 550 |
| 34,000 | 36,000 | 5,000 | 5,000 | 2,750 | 2,450 | 2,030 | 830 |
| 36,000 | 38,000 | 5,000 | 5,000 | 3,100 | 2,730 | 2,730 | 1,240 |
(2) This paragraph is subject to paragraphs 5 and 6 below.”
3. In paragraph 5 of Part I—
(a)in sub-paragraph (2), for the words from “determined” to the end substitute
“determined—
(a)where the vehicle is a rigid goods vehicle, in accordance with paragraph 2 above but on the assumption that the vehicle has a plated gross weight exceeding 31,000 kilograms but not exceeding 32,000 kilograms; and
(b)where the vehicle is a tractor unit, in accordance with paragraph 4 above but on the assumption that the tractor unit has a plated train weight exceeding 37,000 kilograms but not exceeding 38,000 kilograms.”, and
(b)omit sub-paragraph (3).
4. For paragraph 6 of Part I substitute—
“6.—(1) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—
(a)which has a plated gross weight or plated train weight not exceeding 3,500 kilograms; or
(b)which has no such weight but has a design weight not exceeding 3, 500 kilograms,
is £85.
(2) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—
(a)which has a plated gross weight or plated train weight exceeding 3, 500 kilograms but not exceeding 7,500 kilograms; or
(b)which has no such weight but has a design weight exceeding 3,500 kilograms,
is £100.
(3) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms shall be determined in accordance with paragraphs 2 to 4 above but on the assumptions specified in sub-paragraph (4) below.
(4) The assumptions referred to in sub-paragraph (3) above are—
(a)that the rates of duty specified in the tables in paragraphs 2 and 4 above are—
(i)in the case of a farmer’s goods vehicle, sixty per cent; and
(ii)in the case of a showman’s goods vehicle, twenty-five per cent,
of the rates actually specified in the tables (but subject to sub-paragraph (5) below); and
(b)that the amount of the trailer supplement under paragraph 3 above in the case of a showman’s goods vehicle is £80.
(5) Where a rate arrived at in accordance with sub-paragraph (4) above would be an amount which is not a multiple of £5, the rate shall—
(a)where it would on division by five produce a remainder of £2.50 or more, be rounded up to the nearest amount which is such a multiple; and
(b)otherwise, be rounded down to the nearest amount which is such a multiple.
(6) Notwithstanding sub-paragraphs (3) to (5) above—
(a)the annual rate of duty applicable to a farmer’s goods vehicle which is a rigid goods vehicle with two axles and has a plated gross weight exceeding 14,000 kilograms but not exceeding 15,000 kilograms is £490;
(b)the annual rate of duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100;
(c)the annual rate of duty applicable to a showman’s goods vehicle which is a rigid goods vehicle with four or more axles and has a plated gross weight exceeding 12,000 kilograms but not exceeding 21,000 kilograms is £90; and
(d)the annual rate of duty applicable to a showman’s goods vehicle which is a rigid goods vehicle with four or more axles and has a plated gross weight exceeding 31,000 kilograms but not exceeding 32,000 kilograms is £1,060.”
5. Omit Part II.