{
  "url": "https://openlegislation.uk/finance-act-2025/section-68",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-68.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/68",
  "kind": "section",
  "number": "68",
  "heading": "Rates of vehicle excise duty for rigid goods vehicles with trailers",
  "text": "(1) 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—\n“\nTable 1\nVehicles with road-friendly suspension and 2 axles\nVehicle excise duty band\nPlated gross weight of trailer\nTotal weight\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nExceeding (kgs)\nNot exceeding (kgs)\nExceeding (kgs)\nNot exceeding (kgs)\n£\nB(T)\n4,000\n12,000\n-\n27,000\n238\nB(T)\n12,000\n-\n-\n33,000\n306\nB(T)\n12,000\n-\n33,000\n36,000\n416\nB(T)\n12,000\n-\n36,000\n38,000\n331\nB(T)\n12,000\n-\n38,000\n-\n460\nD(T)\n4,000\n12,000\n-\n30,000\n378\nD(T)\n12,000\n-\n-\n38,000\n446\nD(T)\n12,000\n-\n38,000\n-\n460\nTable 2\nVehicles with road-friendly suspension and 3 axles\nVehicle excise duty band\nPlated gross weight of trailer\nTotal weight\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nExceeding (kgs)\nNot exceeding (kgs)\nExceeding (kgs)\nNot exceeding (kgs)\n£\nB(T)\n4,000\n12,000\n-\n33,000\n238\nB(T)\n12,000\n-\n-\n38,000\n306\nB(T)\n12,000\n-\n38,000\n40,000\n406\nB(T)\n12,000\n-\n40,000\n-\n306\nC(T)\n4,000\n12,000\n-\n35,000\n316\nC(T)\n12,000\n-\n-\n38,000\n383\nC(T)\n12,000\n-\n38,000\n40,000\n406\nC(T)\n12,000\n-\n40,000\n-\n383\nD(T)\n4,000\n10,000\n-\n33,000\n378\nD(T)\n4,000\n10,000\n33,000\n36,000\n416\nD(T)\n10,000\n12,000\n-\n38,000\n378\nD(T)\n12,000\n-\n-\n-\n446\nTable 3\nVehicles with road-friendly suspension and 4 or more axles\nVehicle excise duty band\nPlated gross weight of trailer\nTotal weight\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nExceeding (kgs)\nNot exceeding (kgs)\nExceeding (kgs)\nNot exceeding (kgs)\n£\nB(T)\n4,000\n12,000\n-\n35,000\n238\nB(T)\n12,000\n-\n-\n-\n306\nC(T)\n4,000\n12,000\n-\n37,000\n316\nC(T)\n12,000\n-\n-\n-\n383\nD(T)\n4,000\n12,000\n-\n39,000\n378\nD(T)\n12,000\n-\n-\n-\n446\nE(T)\n4,000\n12,000\n-\n-\n555\nE(T)\n12,000\n-\n-\n-\n622\nTable 4\nVehicles without road-friendly suspension with 2 axles\nVehicle excise duty band\nPlated gross weight of trailer\nTotal weight\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nExceeding (kgs)\nNot exceeding (kgs)\nExceeding (kgs)\nNot exceeding (kgs)\n£\nB(T)\n4,000\n12,000\n-\n27,000\n238\nB(T)\n12,000\n-\n-\n31,000\n306\nB(T)\n12,000\n-\n31,000\n33,000\n416\nB(T)\n12,000\n-\n33,000\n36,000\n631\nB(T)\n12,000\n-\n36,000\n38,000\n460\nB(T)\n12,000\n-\n38,000\n-\n626\nD(T)\n4,000\n12,000\n-\n30,000\n378\nD(T)\n12,000\n-\n-\n33,000\n446\nD(T)\n12,000\n-\n33,000\n36,000\n631\nD(T)\n12,000\n-\n36,000\n38,000\n460\nD(T)\n12,000\n-\n38,000\n-\n626\nTable 5\nVehicles without road-friendly suspension with 3 axles\nVehicle excise duty band\nPlated gross weight of trailer\nTotal weight\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nExceeding (kgs)\nNot exceeding (kgs)\nExceeding (kgs)\nNot exceeding (kgs)\n£\nB(T)\n4,000\n10,000\n-\n29,000\n238\nB(T)\n4,000\n10,000\n29,000\n31,000\n300\nB(T)\n10,000\n12,000\n-\n33,000\n238\nB(T)\n12,000\n-\n-\n36,000\n306\nB(T)\n12,000\n-\n36,000\n38,000\n406\nB(T)\n12,000\n-\n38,000\n-\n562\nC(T)\n4,000\n10,000\n-\n31,000\n316\nC(T)\n4,000\n10,000\n31,000\n33,000\n416\nC(T)\n10,000\n12,000\n-\n35,000\n316\nC(T)\n12,000\n-\n-\n36,000\n383\nC(T)\n12,000\n-\n36,000\n38,000\n406\nC(T)\n12,000\n-\n38,000\n-\n562\nD(T)\n4,000\n10,000\n-\n31,000\n378\nD(T)\n4,000\n10,000\n31,000\n33,000\n416\nD(T)\n4,000\n10,000\n33,000\n35,000\n631\nD(T)\n10,000\n12,000\n-\n36,000\n378\nD(T)\n10,000\n12,000\n36,000\n37,000\n406\nD(T)\n12,000\n-\n-\n38,000\n446\nD(T)\n12,000\n-\n38,000\n-\n562\nTable 6\nVehicles without road-friendly suspension with 4 or more axles\nVehicle excise duty band\nPlated gross weight of trailer\nTotal weight\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\nExceeding (kgs)\nNot exceeding (kgs)\nExceeding (kgs)\nNot exceeding (kgs)\n£\nB(T)\n4,000\n12,000\n-\n35,000\n238\nB(T)\n12,000\n-\n-\n-\n306\nC(T)\n4,000\n12,000\n-\n37,000\n316\nC(T)\n12,000\n-\n-\n-\n383\nD(T)\n4,000\n10,000\n-\n36,000\n378\nD(T)\n4,000\n10,000\n36,000\n37,000\n460\nD(T)\n10,000\n12,000\n-\n39,000\n378\nD(T)\n12,000\n-\n-\n-\n446\nE(T)\n4,000\n10,000\n-\n38,000\n555\nE(T)\n4,000\n10,000\n38,000\n-\n626\nE(T)\n10,000\n12,000\n-\n-\n555\n”\n(2) In that paragraph, in sub-paragraph (7), for “£609” substitute “£631”.\n(3) 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/68",
    "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."
  }
}