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Change 1
As published
83 VED rates: use for exceptional loads, rigid goods vehicles and tractive units
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.
(3) In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution requirements), 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 | 165 | 165 | 165
7,500 | 11,999 | 200 | 200 | 200
11,999 | 14,000 | 95 | 95 | 95
14,000 | 15,000 | 105 | 95 | 95
15,000 | 19,000 | 300 | 95 | 95
19,000 | 21,000 | 300 | 125 | 95
21,000 | 23,000 | 300 | 210 | 95
23,000 | 25,000 | 300 | 300 | 210
25,000 | 27,000 | 300 | 300 | 300
27,000 | 44,000 | 300 | 300 | 560
(4) In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.
(5) For the italic heading immediately before paragraph 9 substitute “ Rigid goods vehicles exceeding 3,500 kgs revenue weight ”.
(6) In paragraph 11(1) (tractive units which do not satisfy reduced pollution requirements)—
(a) for “table” substitute “ tables ”, and
(b) for the table 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 | 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
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 | 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
(7) In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.
(8) In paragraph 11C(2) (tractive units: special cases)—
(a) omit “Subject to paragraph 11D,”, and
(b) in paragraph (a), for “£650” substitute “ £10 ”.
(9) Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.
(10) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.
Your change, as a redline
83 VED rates: use for exceptional loads, rigid goods vehicles and tractive units
(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2) In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.
(3) In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution requirements), 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 | 165 | 165 | 165
7,500 | 11,999 | 200 | 200 | 200
11,999 | 14,000 | 95 | 95 | 95
14,000 | 15,000 | 105 | 95 | 95
15,000 | 19,000 | 300 | 95 | 95
19,000 | 21,000 | 300 | 125 | 95
21,000 | 23,000 | 300 | 210 | 95
23,000 | 25,000 | 300 | 300 | 210
25,000 | 27,000 | 300 | 300 | 300
27,000 | 44,000 | 300 | 300 | 560
(4) In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.
(5) For the italic heading immediately before paragraph 9 substitute “ Rigid goods vehicles exceeding 3,500 kgs revenue weight ”.
(6) In paragraph 11(1) (tractive units which do not satisfy reduced pollution requirements)—
(a) for “table” substitute “ tables ”, and
(b) for the table 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 | 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
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 | 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
(7) In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduced pollution requirements), for “£2,585” substitute “ £1,585 ”.
(8) In paragraph 11C(2) (tractive units: special cases)—
(a) omit “Subject to paragraph 11D,”, and
(b) in paragraph (a), for “£650” substitute “ £10 ”.
(9) Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.
(10) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2014.
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