Finance Act 2000

SCHEDULE 5 Rates of vehicle excise duty on goods vehicles

Section 24. 1 Part VIII of Schedule 1 to the Vehicle Excise and Registration Act 1994 (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 | 300 | 300 | 300 12,000 | 13,000 | 470 | 490 | 350 13,000 | 14,000 | 650 | 490 | 350 14,000 | 15,000 | 840 | 490 | 350 15,000 | 17,000 | 1,320 | 490 | 350 17,000 | 19,000 | 1,600 | 850 | 350 19,000 | 21,000 | 1,600 | 1,020 | 350 21,000 | 23,000 | 1,600 | 1,470 | 510 23,000 | 25,000 | 1,600 | 2,230 | 830 25,000 | 27,000 | 1,600 | 2,340 | 1,470 27,000 | 29,000 | 1,600 | 2,340 | 2,320 29,000 | 31,000 | 1,600 | 2,340 | 3,360 31,000 | 44,000 | 1,600 | 2,340 | 4,400 3 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 | 320 | 160 | 160 17,000 | 19,000 | 600 | 160 | 160 19,000 | 21,000 | 600 | 160 | 160 21,000 | 23,000 | 600 | 470 | 160 23,000 | 25,000 | 600 | 1,230 | 160 25,000 | 27,000 | 600 | 1,340 | 470 27,000 | 29,000 | 600 | 1,340 | 1,320 29,000 | 31,000 | 600 | 1,340 | 2,360 31,000 | 44,000 | 600 | 1,340 | 3,400 4 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 | 300 | 300 | 300 | 300 | 300 | 300 12,000 | 16,000 | 460 | 460 | 460 | 460 | 460 | 460 16,000 | 20,000 | 520 | 460 | 460 | 460 | 460 | 460 20,000 | 23,000 | 810 | 460 | 460 | 460 | 460 | 460 23,000 | 26,000 | 1,190 | 590 | 460 | 590 | 460 | 460 26,000 | 28,000 | 1,190 | 1,130 | 460 | 1,130 | 460 | 460 28,000 | 31,000 | 1,740 | 1,740 | 1,090 | 1,740 | 660 | 460 31,000 | 33,000 | 2,530 | 2,530 | 1,740 | 2,530 | 1,000 | 460 33,000 | 34,000 | 5,170 | 5,170 | 1,740 | 2,530 | 1,470 | 570 34,000 | 35,000 | 5,170 | 5,170 | 2,340 | 2,530 | 2,100 | 860 35,000 | 36,000 | 6,750 | 6,750 | 2,340 | 2,530 | 2,100 | 860 36,000 | 38,000 | 9,250 | 9,250 | 2,710 | 2,820 | 2,820 | 1,280 38,000 | 41,000 | 9,250 | 9,250 | 3,950 | 3,750 | 4,250 | 2,500 41,000 | 44,000 | 9,250 | 9,250 | 3,950 | 7,250 | 7,250 | 2,950 5 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 | 26,000 | 190 | 160 | 160 | 160 | 160 | 160 26,000 | 28,000 | 190 | 160 | 160 | 160 | 160 | 160 28,000 | 31,000 | 740 | 740 | 160 | 740 | 160 | 160 31,000 | 33,000 | 1,530 | 1,530 | 740 | 1,530 | 160 | 160 33,000 | 34,000 | 4,170 | 4,170 | 740 | 1,530 | 470 | 160 34,000 | 35,000 | 4,170 | 4,170 | 1,340 | 1,530 | 1,100 | 160 35,000 | 36,000 | 5,750 | 5,750 | 1,340 | 1,530 | 1,100 | 160 36,000 | 38,000 | 8,250 | 8,250 | 1,710 | 1,820 | 1,820 | 280 38,000 | 41,000 | 8,250 | 8,250 | 2,950 | 2,750 | 3,250 | 1,500 41,000 | 44,000 | 8,250 | 8,250 | 2,950 | 6,250 | 6,250 | 1,950 6 (1) In the following provisions— (a) in paragraph 11(1), after “Subject to sub-paragraphs (2) and (3)", and (b) in paragraph 11A(2), after “Subject to sub-paragraph (3)", insert “ and paragraph 11C ”. (2) After paragraph 11B insert— 11C (1) This paragraph applies to a tractive unit that— (a) has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms, (b) has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles, (c) is of a type that could lawfully be used on a public road immediately before 21st March 2000, and (d) complies with the requirements in force immediately before that date for use on a public road. (2) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is— (a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280; (b) in the case of a vehicle with respect to which those requirements are satisfied, £280. .