Section 68 Rates of vehicle excise duty for rigid goods vehicles with trailers

In paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of duty for rigid goods vehicles with trailers), in sub-paragraph (6), for the Tables 1 to 6 substitute—

“

Table 1

Vehicles with road-friendly suspension and 2 axles

Vehicle excise duty 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	238
B(T)	12,000	-	-	33,000	306
B(T)	12,000	-	33,000	36,000	416
B(T)	12,000	-	36,000	38,000	331
B(T)	12,000	-	38,000	-	460
D(T)	4,000	12,000	-	30,000	378
D(T)	12,000	-	-	38,000	446
D(T)	12,000	-	38,000	-	460

Table 2

Vehicles with road-friendly suspension and 3 axles

Vehicle excise duty 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	238
B(T)	12,000	-	-	38,000	306
B(T)	12,000	-	38,000	40,000	406
B(T)	12,000	-	40,000	-	306
C(T)	4,000	12,000	-	35,000	316
C(T)	12,000	-	-	38,000	383
C(T)	12,000	-	38,000	40,000	406
C(T)	12,000	-	40,000	-	383
D(T)	4,000	10,000	-	33,000	378
D(T)	4,000	10,000	33,000	36,000	416
D(T)	10,000	12,000	-	38,000	378
D(T)	12,000	-	-	-	446

Table 3

Vehicles with road-friendly suspension and 4 or more axles

Vehicle excise duty 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	238
B(T)	12,000	-	-	-	306
C(T)	4,000	12,000	-	37,000	316
C(T)	12,000	-	-	-	383
D(T)	4,000	12,000	-	39,000	378
D(T)	12,000	-	-	-	446
E(T)	4,000	12,000	-	-	555
E(T)	12,000	-	-	-	622

Table 4

Vehicles without road-friendly suspension with 2 axles

Vehicle excise duty 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	238
B(T)	12,000	-	-	31,000	306
B(T)	12,000	-	31,000	33,000	416
B(T)	12,000	-	33,000	36,000	631
B(T)	12,000	-	36,000	38,000	460
B(T)	12,000	-	38,000	-	626
D(T)	4,000	12,000	-	30,000	378
D(T)	12,000	-	-	33,000	446
D(T)	12,000	-	33,000	36,000	631
D(T)	12,000	-	36,000	38,000	460
D(T)	12,000	-	38,000	-	626

Table 5

Vehicles without road-friendly suspension with 3 axles

Vehicle excise duty 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	238
B(T)	4,000	10,000	29,000	31,000	300
B(T)	10,000	12,000	-	33,000	238
B(T)	12,000	-	-	36,000	306
B(T)	12,000	-	36,000	38,000	406
B(T)	12,000	-	38,000	-	562
C(T)	4,000	10,000	-	31,000	316
C(T)	4,000	10,000	31,000	33,000	416
C(T)	10,000	12,000	-	35,000	316
C(T)	12,000	-	-	36,000	383
C(T)	12,000	-	36,000	38,000	406
C(T)	12,000	-	38,000	-	562
D(T)	4,000	10,000	-	31,000	378
D(T)	4,000	10,000	31,000	33,000	416
D(T)	4,000	10,000	33,000	35,000	631
D(T)	10,000	12,000	-	36,000	378
D(T)	10,000	12,000	36,000	37,000	406
D(T)	12,000	-	-	38,000	446
D(T)	12,000	-	38,000	-	562

Table 6

Vehicles without road-friendly suspension with 4 or more axles

Vehicle excise duty 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	238
B(T)	12,000	-	-	-	306
C(T)	4,000	12,000	-	37,000	316
C(T)	12,000	-	-	-	383
D(T)	4,000	10,000	-	36,000	378
D(T)	4,000	10,000	36,000	37,000	460
D(T)	10,000	12,000	-	39,000	378
D(T)	12,000	-	-	-	446
E(T)	4,000	10,000	-	38,000	555
E(T)	4,000	10,000	38,000	-	626
E(T)	10,000	12,000	-	-	555

”

In that paragraph, in sub-paragraph (7), for “£609” substitute “£631”.

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.