# Finance Act 2025, Section 68: Rates of vehicle excise duty for rigid goods vehicles with trailers

Extent: E+W+S+N.I.

(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—
“
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
”
(2) In that paragraph, in sub-paragraph (7), for “£609” substitute “£631”.
(3) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/68 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-68
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.