Finance Act 2014

82 VED rates: rigid goods vehicle with trailers

(1) For paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of duty for rigid goods vehicle with trailer), substitute— 10 (1) This paragraph applies to relevant rigid goods vehicles. (2) A “relevant rigid goods vehicle” is a rigid goods vehicle which— (a) has a revenue weight exceeding 11,999 kgs, (b) is not a vehicle falling within paragraph 9(2), and (c) is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden. (3) The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the following tables by reference to— (a) whether or not the vehicle has road-friendly suspension, (b) the number of axles on the vehicle, (c) the appropriate HGV road user levy band for the vehicle (see column (1) in the tables), (d) the plated gross weight of the trailer (see columns (2) and (3) in the tables), and (e) the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables). (4) For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither — (a) an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor (b) a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC. (5) The “appropriate HGV road user levy band” in relation to a vehicle means the band into which the vehicle falls for the purposes of calculating the rate of HGV road user levy that is charged in respect of the vehicle (see Schedule 1 to the HGV Road User Levy Act 2013). (6) The tables are arranged as follows— (a) table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles; (b) table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles; (c) table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles; (d) table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles; (e) table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles; (f) table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles. Table 1 Vehicles with road-friendly suspension and 2 axles Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 27,000 | 230 B(T) | 12,000 | - | - | 33,000 | 295 B(T) | 12,000 | - | 33,000 | 36,000 | 401 B(T) | 12,000 | - | 36,000 | 38,000 | 319 B(T) | 12,000 | - | 38,000 | - | 444 D(T) | 4,000 | 12,000 | - | 30,000 | 365 D(T) | 12,000 | - | - | 38,000 | 430 D(T) | 12,000 | - | 38,000 | - | 444 Table 2 Vehicles with road-friendly suspension and 3 axles Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 33,000 | 230 B(T) | 12,000 | - | - | 38,000 | 295 B(T) | 12,000 | - | 38,000 | 40,000 | 392 B(T) | 12,000 | - | 40,000 | - | 295 C(T) | 4,000 | 12,000 | - | 35,000 | 305 C(T) | 12,000 | - | - | 38,000 | 370 C(T) | 12,000 | - | 38,000 | 40,000 | 392 C(T) | 12,000 | - | 40,000 | - | 370 D(T) | 4,000 | 10,000 | - | 33,000 | 365 D(T) | 4,000 | 10,000 | 33,000 | 36,000 | 401 D(T) | 10,000 | 12,000 | - | 38,000 | 365 D(T) | 12,000 | - | - | - | 430 Table 3 Vehicles with road-friendly suspension and 4 or more axles Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 35,000 | 230 B(T) | 12,000 | - | - | - | 295 C(T) | 4,000 | 12,000 | - | 37,000 | 305 C(T) | 12,000 | - | - | - | 370 D(T) | 4,000 | 12,000 | - | 39,000 | 365 D(T) | 12,000 | - | - | - | 430 E(T) | 4,000 | 12,000 | - | - | 535 E(T) | 12,000 | - | - | - | 600 Table 4 Vehicles without road-friendly suspension with 2 axles Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 27,000 | 230 B(T) | 12,000 | - | - | 31,000 | 295 B(T) | 12,000 | - | 31,000 | 33,000 | 401 B(T) | 12,000 | - | 33,000 | 36,000 | 609 B(T) | 12,000 | - | 36,000 | 38,000 | 444 B(T) | 12,000 | - | 38,000 | - | 604 D(T) | 4,000 | 12,000 | - | 30,000 | 365 D(T) | 12,000 | - | - | 33,000 | 430 D(T) | 12,000 | - | 33,000 | 36,000 | 609 D(T) | 12,000 | - | 36,000 | 38,000 | 444 D(T) | 12,000 | - | 38,000 | - | 604 Table 5 Vehicles without road-friendly suspension with 3 axles Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 10,000 | - | 29,000 | 230 B(T) | 4,000 | 10,000 | 29,000 | 31,000 | 289 B(T) | 10,000 | 12,000 | - | 33,000 | 230 B(T) | 12,000 | - | - | 36,000 | 295 B(T) | 12,000 | - | 36,000 | 38,000 | 392 B(T) | 12,000 | - | 38,000 | - | 542 C(T) | 4,000 | 10,000 | - | 31,000 | 305 C(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 C(T) | 10,000 | 12,000 | - | 35,000 | 305 C(T) | 12,000 | - | - | 36,000 | 370 C(T) | 12,000 | - | 36,000 | 38,000 | 392 C(T) | 12,000 | - | 38,000 | - | 542 D(T) | 4,000 | 10,000 | - | 31,000 | 365 D(T) | 4,000 | 10,000 | 31,000 | 33,000 | 401 D(T) | 4,000 | 10,000 | 33,000 | 35,000 | 609 D(T) | 10,000 | 12,000 | - | 36,000 | 365 D(T) | 10,000 | 12,000 | 36,000 | 37,000 | 392 D(T) | 12,000 | - | - | 38,000 | 430 D(T) | 12,000 | - | 38,000 | - | 542 Table 6 Vehicles without road-friendly suspension with 4 or more axles Appropriate HGV road user levy band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 35,000 | 230 B(T) | 12,000 | - | - | - | 295 C(T) | 4,000 | 12,000 | - | 37,000 | 305 C(T) | 12,000 | - | - | - | 370 D(T) | 4,000 | 10,000 | - | 36,000 | 365 D(T) | 4,000 | 10,000 | 36,000 | 37,000 | 444 D(T) | 10,000 | 12,000 | - | 39,000 | 365 D(T) | 12,000 | - | - | - | 430 E(T) | 4,000 | 10,000 | - | 38,000 | 535 E(T) | 4,000 | 10,000 | 38,000 | - | 604 E(T) | 10,000 | 12,000 | - | - | 535 (7) The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609. (2) In paragraph 2(2) of Schedule 1 to the HGV Road User Levy Act 2013, for “within paragraph 10” substitute “ which is a relevant rigid goods vehicle within the meaning of paragraph 10 ”. (3) The amendment made by subsection (1) has effect in relation to licences taken out on or after 1 April 2014. (4) The amendment made by subsection (2) is treated as having come into force on 1 April 2014.