11(1)[F1Subject to sub-paragraphs (2) and (3),] [F2and [F3paragraphs 11C and 11D]] the annual rate of vehicle excise duty applicable to a tractive unit which F4... has [F5a revenue weight exceeding 3,500 kilograms] shall be determined in accordance with the following [F6tables] by reference to—U.K.
(a)the [F7revenue weight] of the tractive unit,
(b)the number of axles on the tractive unit, and
(c)the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
| Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not exceeding | Any no of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ |
| 3,500 | 11,999 | 165 | 165 | 165 |
| 11,999 | 22,000 | 80 | 80 | 80 |
| 22,000 | 23,000 | 84 | 80 | 80 |
| 23,000 | 25,000 | 151 | 80 | 80 |
| 25,000 | 26,000 | 265 | 100 | 80 |
| 26,000 | 28,000 | 265 | 146 | 80 |
| 28,000 | 31,000 | 300 | 300 | 80 |
| 31,000 | 33,000 | 560 | 560 | 210 |
| 33,000 | 34,000 | 560 | 609 | 210 |
| 34,000 | 38,000 | 690 | 690 | 560 |
| 38,000 | 44,000 | 850 | 850 | 850 |
| Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not exceeding | Any no of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ |
| 3,500 | 11,999 | 165 | 165 | 165 |
| 11,999 | 25,000 | 80 | 80 | 80 |
| 25,000 | 26,000 | 100 | 80 | 80 |
| 26,000 | 28,000 | 146 | 80 | 80 |
| 28,000 | 29,000 | 210 | 80 | 80 |
| 29,000 | 31,000 | 289 | 80 | 80 |
| 31,000 | 33,000 | 560 | 210 | 80 |
| 33,000 | 34,000 | 609 | 300 | 80 |
| 34,000 | 36,000 | 609 | 300 | 210 |
| 36,000 | 38,000 | 690 | 560 | 300 |
| 38,000 | 44,000 | 850 | 850 | 560] |
[F9(2)The annual rate of vehicle excise duty applicable—
(a)to any tractive unit which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F10...
(b)to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, [F11and
(c)to any tractive unit to which a semi-trailer is attached which is used loaded only in connection with a person learning to drive the tractive unit or taking a driving test,]
shall be the basic goods vehicle rate.
F9(3)The annual rate of vehicle excise duty applicable to a tractive unit [F12which—
F13(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)has a revenue weight exceeding 44,000 kilograms, and
(c)is not an island goods vehicle,
shall be [F14£1,585].]
F9(4)In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle [F15which—
F16(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
F17(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Words in Sch. 1 para. 11(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(11)(a), 16
F2Words in Sch. 1 para. 11(1) inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(1)(a)
F3Words in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(3)(a)
F4Words in Sch. 1 para. 11(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(i)
F5Words in Sch. 1 para. 11(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(11)(b), 16
F6Word in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(6)(a)
F7Words in Sch. 1 para. 11(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(11)(c), 16
F8Sch. 1 para. 11(1) Tables 1, 2 substituted for Sch. 1 para. 11(1) Table (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(6)(b)
F9Sch. 1 para. 11(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. 11(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(13), 16
F10Word immediately preceding Sch. 1 para. 11(2)(b) substituted (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
F11Sch. 1 para. 11(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. 18(6)(11)
F12Sch. 1 para. 11(3)(a)-(c) and words preceding and after them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(3) by 1998 c. 36, s. 16, Sch. 1 para. 11(2); S.I. 1998/3092, art. 2
F13Sch. 1 para. 11(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(ii)
F14Word in Sch. 1 para. 11(3) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(7)
F15Sch. 1 para. 11(4)(a) and prededing word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(4) by 1998 c. 36, s. 16, Sch. 1 para. 11(3); S.I. 1998/3092, art. 2
F16Sch. 1 para. 11(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(iii)
F17Sch. 1 para. 11(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 11(4), Sch. 27 Pt. I(3) Note; S.I. 1998/3092, art. 2