Office of Public Sector Information
Section 9.
1 Part 8 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of vehicle excise duty: goods vehicles) is amended as follows.
2 For the Table in paragraph 9(1) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—
| Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| kgs | kgs | £ | £ | £ |
| 3,500 | 7,500 | 165 | 165 | 165 |
| 7,500 | 12,000 | 200 | 200 | 200 |
| 12,000 | 13,000 | 200 | 200 | 200 |
| 13,000 | 14,000 | 200 | 200 | 200 |
| 14,000 | 15,000 | 200 | 200 | 200 |
| 15,000 | 17,000 | 650 | 200 | 200 |
| 17,000 | 19,000 | 650 | 200 | 200 |
| 19,000 | 21,000 | 650 | 200 | 200 |
| 21,000 | 23,000 | 650 | 450 | 200 |
| 23,000 | 25,000 | 650 | 650 | 450 |
| 25,000 | 27,000 | 650 | 650 | 650 |
| 27,000 | 29,000 | 650 | 650 | 1,200 |
| 29,000 | 31,000 | 650 | 650 | 1,200 |
| 31,000 | 44,000 | 650 | 650 | 1,200 |
3 In paragraph 9(3) (rigid goods vehicles not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£5,170” substitute “£2,585”.
4 In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,170” substitute “£2,085”.
5 For the Table in paragraph 9B (rigid goods vehicles satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—
| Revenue weight of vehicle | Rate | |||
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Exceeding | Not Exceeding | Two axle vehicle | Three axle vehicle | Four or more axle vehicle |
| kgs | kgs | £ | £ | £ |
| 3,500 | 7,500 | 160 | 160 | 160 |
| 7,500 | 12,000 | 160 | 160 | 160 |
| 12,000 | 13,000 | 160 | 160 | 160 |
| 13,000 | 14,000 | 160 | 160 | 160 |
| 14,000 | 15,000 | 160 | 160 | 160 |
| 15,000 | 17,000 | 280 | 160 | 160 |
| 17,000 | 19,000 | 280 | 160 | 160 |
| 19,000 | 21,000 | 280 | 160 | 160 |
| 21,000 | 23,000 | 280 | 210 | 160 |
| 23,000 | 25,000 | 280 | 280 | 210 |
| 25,000 | 27,000 | 280 | 280 | 280 |
| 27,000 | 29,000 | 280 | 280 | 700 |
| 29,000 | 31,000 | 280 | 280 | 700 |
| 31,000 | 44,000 | 280 | 280 | 700 |
6 In paragraph 10(3) (trailer supplement for trailers exceeding 12,000 kilograms is 275 per cent of general rate), for “275” substitute “140”.
7 For the Table in paragraph 11(1) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—
| Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Exceeding | Not exceeding | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ | £ | £ | £ |
| 3,500 | 7,500 | 165 | 165 | 165 | 165 | 165 | 165 |
| 7,500 | 12,000 | 165 | 165 | 165 | 165 | 165 | 165 |
| 12,000 | 16,000 | 165 | 165 | 165 | 165 | 165 | 165 |
| 16,000 | 20,000 | 165 | 165 | 165 | 165 | 165 | 165 |
| 20,000 | 23,000 | 165 | 165 | 165 | 165 | 165 | 165 |
| 23,000 | 25,000 | 165 | 165 | 165 | 165 | 165 | 165 |
| 25,000 | 26,000 | 450 | 165 | 165 | 165 | 165 | 165 |
| 26,000 | 28,000 | 450 | 165 | 165 | 165 | 165 | 165 |
| 28,000 | 31,000 | 650 | 650 | 165 | 450 | 165 | 165 |
| 31,000 | 33,000 | 1,200 | 1,200 | 450 | 1,200 | 450 | 165 |
| 33,000 | 34,000 | 1,200 | 1,200 | 450 | 1,200 | 650 | 165 |
| 34,000 | 35,000 | 1,500 | 1,500 | 1,200 | 1,200 | 650 | 450 |
| 35,000 | 36,000 | 1,500 | 1,500 | 1,200 | 1,200 | 650 | 450 |
| 36,000 | 38,000 | 1,500 | 1,500 | 1,200 | 1,500 | 1,200 | 650 |
| 38,000 | 41,000 | 1,850 | 1,850 | 1,850 | 1,850 | 1,850 | 1,200 |
| 41,000 | 44,000 | 1,850 | 1,850 | 1,850 | 1,850 | 1,850 | 1,200 |
8 In paragraph 11(3) (tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£5,170” substitute “£2,585”.
9 In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 44,000 kilograms), for “£4,170” substitute “£2,085”.
10 For the Table in paragraph 11B (tractive units satisfying reduced pollution requirements and with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms) substitute—
| Revenue weight of tractive unit | Rate for tractive unit with two axles | Rate for tractive unit with three or more axles | |||||
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Exceeding | Not exceeding | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles | Any no. of semi-trailer axles | 2 or more semi-trailer axles | 3 or more semi-trailer axles |
| kgs | kgs | £ | £ | £ | £ | £ | £ |
| 3,500 | 7,500 | 160 | 160 | 160 | 160 | 160 | 160 |
| 7,500 | 12,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 12,000 | 16,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 16,000 | 20,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 20,000 | 23,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 23,000 | 25,000 | 160 | 160 | 160 | 160 | 160 | 160 |
| 25,000 | 26,000 | 210 | 160 | 160 | 160 | 160 | 160 |
| 26,000 | 28,000 | 210 | 160 | 160 | 160 | 160 | 160 |
| 28,000 | 31,000 | 280 | 280 | 160 | 210 | 160 | 160 |
| 31,000 | 33,000 | 700 | 700 | 210 | 700 | 210 | 160 |
| 33,000 | 34,000 | 700 | 700 | 210 | 700 | 280 | 160 |
| 34,000 | 35,000 | 1,000 | 1,000 | 700 | 700 | 280 | 210 |
| 35,000 | 36,000 | 1,000 | 1,000 | 700 | 700 | 280 | 210 |
| 36,000 | 38,000 | 1,000 | 1,000 | 700 | 1,000 | 700 | 280 |
| 38,000 | 41,000 | 1,350 | 1,350 | 1,350 | 1,350 | 1,350 | 700 |
| 41,000 | 44,000 | 1,350 | 1,350 | 1,350 | 1,350 | 1,350 | 700 |
11 In paragraph 11C(2)(a) (certain tractive units not satisfying reduced pollution requirements and with a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms), for “£1,280” substitute “£650”.
Finance Act 2001