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Change 1
As published
93 Vehicle excise duty for rigid goods vehicles without trailers and tractive units
(1) Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.
(2) In paragraph 9 (rigid goods vehicles exceeding 3,500 kgs revenue weight), for the table in sub-paragraph (1) 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 | 177 | 177 | 177
7,500 | 11,999 | 215 | 215 | 215
11,999 | 14,000 | 102 | 102 | 102
14,000 | 15,000 | 113 | 102 | 102
15,000 | 19,000 | 322 | 102 | 102
19,000 | 21,000 | 322 | 135 | 102
21,000 | 23,000 | 322 | 226 | 102
23,000 | 25,000 | 322 | 322 | 226
25,000 | 27,000 | 322 | 322 | 322
27,000 | 44,000 | 322 | 322 | 601
.
(3) In paragraph 11(1) (tractive units), for Table 1 and Table 2 substitute—
Table 1 Tractive unit with two axles
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 | 177 | 177 | 177
11,999 | 22,000 | 86 | 86 | 86
22,000 | 23,000 | 90 | 86 | 86
23,000 | 25,000 | 163 | 86 | 86
25,000 | 26,000 | 285 | 108 | 86
26,000 | 28,000 | 285 | 157 | 86
28,000 | 31,000 | 322 | 322 | 86
31,000 | 33,000 | 601 | 601 | 226
33,000 | 34,000 | 601 | 654 | 226
34,000 | 38,000 | 741 | 741 | 601
38,000 | 44,000 | 913 | 913 | 913
Table 2 Tractive unit with three or more axles
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 | 177 | 177 | 177
11,999 | 25,000 | 86 | 86 | 86
25,000 | 26,000 | 108 | 86 | 86
26,000 | 28,000 | 157 | 86 | 86
28,000 | 29,000 | 226 | 86 | 86
29,000 | 31,000 | 311 | 86 | 86
31,000 | 33,000 | 601 | 226 | 86
33,000 | 34,000 | 654 | 322 | 86
34,000 | 36,000 | 654 | 322 | 226
36,000 | 38,000 | 741 | 601 | 322
38,000 | 44,000 | 913 | 913 | 601
.
(4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.
Your change, as a redline
93 Vehicle excise duty for rigid goods vehicles without trailers and tractive units
(1) Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.
(2) In paragraph 9 (rigid goods vehicles exceeding 3,500 kgs revenue weight), for the table in sub-paragraph (1) 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 | 177 | 177 | 177
7,500 | 11,999 | 215 | 215 | 215
11,999 | 14,000 | 102 | 102 | 102
14,000 | 15,000 | 113 | 102 | 102
15,000 | 19,000 | 322 | 102 | 102
19,000 | 21,000 | 322 | 135 | 102
21,000 | 23,000 | 322 | 226 | 102
23,000 | 25,000 | 322 | 322 | 226
25,000 | 27,000 | 322 | 322 | 322
27,000 | 44,000 | 322 | 322 | 601
.
(3) In paragraph 11(1) (tractive units), for Table 1 and Table 2 substitute—
Table 1 Tractive unit with two axles
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 | 177 | 177 | 177
11,999 | 22,000 | 86 | 86 | 86
22,000 | 23,000 | 90 | 86 | 86
23,000 | 25,000 | 163 | 86 | 86
25,000 | 26,000 | 285 | 108 | 86
26,000 | 28,000 | 285 | 157 | 86
28,000 | 31,000 | 322 | 322 | 86
31,000 | 33,000 | 601 | 601 | 226
33,000 | 34,000 | 601 | 654 | 226
34,000 | 38,000 | 741 | 741 | 601
38,000 | 44,000 | 913 | 913 | 913
Table 2 Tractive unit with three or more axles
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 | 177 | 177 | 177
11,999 | 25,000 | 86 | 86 | 86
25,000 | 26,000 | 108 | 86 | 86
26,000 | 28,000 | 157 | 86 | 86
28,000 | 29,000 | 226 | 86 | 86
29,000 | 31,000 | 311 | 86 | 86
31,000 | 33,000 | 601 | 226 | 86
33,000 | 34,000 | 654 | 322 | 86
34,000 | 36,000 | 654 | 322 | 226
36,000 | 38,000 | 741 | 601 | 322
38,000 | 44,000 | 913 | 913 | 601
.
(4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.
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