{
  "url": "https://openlegislation.uk/finance-act-2025/section-67",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-67.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/67",
  "kind": "section",
  "number": "67",
  "heading": "Rates of vehicle excise duty for rigid goods vehicles without trailers etc",
  "text": "(1) Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.\n(2) In paragraph 9 (rigid goods vehicles exceeding 3,500 kgs revenue weight), for the table in sub-paragraph (1) substitute—\n“\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\n171\n171\n171\n7,500\n11,999\n207\n207\n207\n11,999\n14,000\n98\n98\n98\n14,000\n15,000\n109\n98\n98\n15,000\n19,000\n311\n98\n98\n19,000\n21,000\n311\n130\n98\n21,000\n23,000\n311\n218\n98\n23,000\n25,000\n311\n311\n218\n25,000\n27,000\n311\n311\n311\n27,000\n44,000\n311\n311\n580\n”\n(3) In paragraph 11(1) (tractive units), for Table 1 and Table 2 substitute—\n“\nTable 1\nTractive unit with two axles\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nAny no of semi-trailer axles\n2 or more semi-trailer axles\n3 or more semi-trailer axles\nkgs\nkgs\n£\n£\n£\n3,500\n11,999\n171\n171\n171\n11,999\n22,000\n83\n83\n83\n22,000\n23,000\n87\n83\n83\n23,000\n25,000\n157\n83\n83\n25,000\n26,000\n275\n104\n83\n26,000\n28,000\n275\n151\n83\n28,000\n31,000\n311\n311\n83\n31,000\n33,000\n580\n580\n218\n33,000\n34,000\n580\n631\n218\n34,000\n38,000\n715\n715\n580\n38,000\n44,000\n881\n881\n881\nTable 2\nTractive unit with three or more axles\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nAny no of semi-trailer axles\n2 or more semi-trailer axles\n3 or more semi-trailer axles\nkgs\nkgs\n£\n£\n£\n3,500\n11,999\n171\n171\n171\n11,999\n25,000\n83\n83\n83\n25,000\n26,000\n104\n83\n83\n26,000\n28,000\n151\n83\n83\n28,000\n29,000\n218\n83\n83\n29,000\n31,000\n300\n83\n83\n31,000\n33,000\n580\n218\n83\n33,000\n34,000\n631\n311\n83\n34,000\n36,000\n631\n311\n218\n36,000\n38,000\n715\n580\n311\n38,000\n44,000\n881\n881\n580\n”\n(4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/67",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}