# Finance Act 2026, Section 93: Vehicle excise duty for rigid goods vehicles without trailers and tractive units

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

(1) Schedule 1 to VERA 1994 (annual rates of vehicle excise duty) is amended as follows.
(2) In paragraph 9 (rigid goods vehicles exceeding 3,500 kgs revenue weight), for the table in sub-paragraph (1) substitute—
“
Revenue weight of vehicle
Rate
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
Two axle vehicle
Three axle vehicle
Four or more axle vehicle
kgs
kgs
£
£
£
3,500
7,500
177
177
177
7,500
11,999
215
215
215
11,999
14,000
102
102
102
14,000
15,000
113
102
102
15,000
19,000
322
102
102
19,000
21,000
322
135
102
21,000
23,000
322
226
102
23,000
25,000
322
322
226
25,000
27,000
322
322
322
27,000
44,000
322
322
601
”.
(3) In paragraph 11(1) (tractive units), for Table 1 and Table 2 substitute—
“
Table 1
Tractive unit with two axles
Revenue weight of vehicle
Rate
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
Any no of semi-trailer axles
2 or more semi-trailer axles
3 or more semi-trailer axles
kgs
kgs
£
£
£
3,500
11,999
177
177
177
11,999
22,000
86
86
86
22,000
23,000
90
86
86
23,000
25,000
163
86
86
25,000
26,000
285
108
86
26,000
28,000
285
157
86
28,000
31,000
322
322
86
31,000
33,000
601
601
226
33,000
34,000
601
654
226
34,000
38,000
741
741
601
38,000
44,000
913
913
913
Table 2
Tractive unit with three or more axles
Revenue weight of vehicle
Rate
(1)
(2)
(3)
(4)
(5)
Exceeding
Not exceeding
Any no of semi-trailer axles
2 or more semi-trailer axles
3 or more semi-trailer axles
kgs
kgs
£
£
£
3,500
11,999
177
177
177
11,999
25,000
86
86
86
25,000
26,000
108
86
86
26,000
28,000
157
86
86
28,000
29,000
226
86
86
29,000
31,000
311
86
86
31,000
33,000
601
226
86
33,000
34,000
654
322
86
34,000
36,000
654
322
226
36,000
38,000
741
601
322
38,000
44,000
913
913
601
”.
(4) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/93 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.