{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-1/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-1/paragraph-9.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/1/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "After that paragraph there shall be inserted the following paragraphs—\n“9A (1) This paragraph applies to a rigid goods vehicle which—\n(a) is a vehicle with respect to which the reduced pollution requirements are satisfied;\n(b) is not a vehicle for which the annual rate of vehicle excise duty is determined under paragraph 9(2); and\n(c) has a revenue weight exceeding 3,500 kilograms.\n(2) Subject to sub-paragraph (3), the annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies shall be determined in accordance with the table set out in paragraph 9B by reference to—\n(a) the revenue weight of the vehicle, and\n(b) the number of axles on the vehicle.\n(3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies which has a revenue weight exceeding 44,000 kilograms shall be £4,670.\n9B That table is as follows—\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot Exceeding\nTwo axle vehicle\nThree axle vehicle\nFour or more axle vehicle\nkgs\nkgs\n£\n£\n£\n3,500\n7,500\n150\n150\n150\n7,500\n12,000\n150\n150\n150\n12,000\n13,000\n150\n150\n150\n13,000\n14,000\n150\n150\n150\n14,000\n15,000\n340\n150\n150\n15,000\n17,000\n820\n150\n150\n17,000\n19,000\n820\n350\n150\n19,000\n21,000\n820\n520\n150\n21,000\n23,000\n820\n970\n150\n23,000\n25,000\n820\n1,730\n330\n25,000\n27,000\n820\n1,840\n970\n27,000\n29,000\n820\n1,840\n1,820\n29,000\n31,000\n820\n1,840\n2,860\n31,000\n44,000\n820\n1,840\n3,900\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 partly in force; Sch. 1 paras. 1, 2, 15-17 in force at Royal Assent see Sch. 1 para. 17(2); Sch. 1 paras. 3-14 in force for specified purposes at 1.1.1999 by S.I. 1998/3092, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/1/paragraph/9",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}