10(1)Schedule 1 (rates of HGV road user levy) is amended as follows.U.K.
(2)In paragraph 1, for sub-paragraph (3) substitute—
“(3)Table 1B sets out the Bands for the purposes of Tables 1 and 1A (and those Bands depend on the revenue weight of the vehicle).”
(3)Omit paragraphs 2 to 4.
(4)In paragraph 5—
(a)the existing text becomes sub-paragraph (1);
(b)in that sub-paragraph, in paragraph (a)—
(i)omit ““axle”, ”;
(ii)omit “and “tractive unit” each”;
(c)after that sub-paragraph insert—
“(2)For the purposes of this Schedule—
(a)in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing less than 4,000 kilograms, the weight of the trailer is to be ignored;
(b)in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing 4,000 kilograms or more, the weight of the trailer is to be added to the revenue weight of the vehicle.”
(5)For Table 1 substitute—
| Band | Daily rate | Weekly rate | Monthly rate | Half-yearly rate | Yearly rate |
|---|---|---|---|---|---|
| A | £3.00 | £7.50 | £15.00 | £90.00 | £150.00 |
| B | £7.20 | £18.00 | £36.00 | £216.00 | £360.00 |
| C | £9.00 | £28.80 | £57.60 | £345.60 | £576.00”. |
(6)For Table 1A substitute—
| Band | Daily rate | Weekly rate | Monthly rate | Half-yearly rate | Yearly rate |
|---|---|---|---|---|---|
| A | £3.90 | £9.75 | £19.50 | £117.00 | £195.00 |
| B | £9.36 | £23.40 | £46.80 | £280.80 | £468.00 |
| C | £10.00 | £37.45 | £74.90 | £449.40 | £749.00”. |
(7)After Table 1A insert—
| Revenue weight of vehicle | Band |
|---|---|
| More than 11,999kgs but not more than 31,000kgs | A |
| More than 31,000kgs but not more than 38,000kgs | B |
| More than 38,000kgs | C”. |
(8)Omit Tables 2 to 5.