{
  "url": "https://openlegislation.uk/finance-act-2026/section-93",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-93.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/93",
  "kind": "section",
  "number": "93",
  "heading": "Vehicle excise duty for rigid goods vehicles without trailers and tractive units",
  "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\n177\n177\n177\n7,500\n11,999\n215\n215\n215\n11,999\n14,000\n102\n102\n102\n14,000\n15,000\n113\n102\n102\n15,000\n19,000\n322\n102\n102\n19,000\n21,000\n322\n135\n102\n21,000\n23,000\n322\n226\n102\n23,000\n25,000\n322\n322\n226\n25,000\n27,000\n322\n322\n322\n27,000\n44,000\n322\n322\n601\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\n177\n177\n177\n11,999\n22,000\n86\n86\n86\n22,000\n23,000\n90\n86\n86\n23,000\n25,000\n163\n86\n86\n25,000\n26,000\n285\n108\n86\n26,000\n28,000\n285\n157\n86\n28,000\n31,000\n322\n322\n86\n31,000\n33,000\n601\n601\n226\n33,000\n34,000\n601\n654\n226\n34,000\n38,000\n741\n741\n601\n38,000\n44,000\n913\n913\n913\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\n177\n177\n177\n11,999\n25,000\n86\n86\n86\n25,000\n26,000\n108\n86\n86\n26,000\n28,000\n157\n86\n86\n28,000\n29,000\n226\n86\n86\n29,000\n31,000\n311\n86\n86\n31,000\n33,000\n601\n226\n86\n33,000\n34,000\n654\n322\n86\n34,000\n36,000\n654\n322\n226\n36,000\n38,000\n741\n601\n322\n38,000\n44,000\n913\n913\n601\n”.\n(4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.",
  "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/2026/11/section/93",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}