Section 94 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	247
B(T)	12,000	-	-	33,000	317
B(T)	12,000	-	33,000	36,000	431
B(T)	12,000	-	36,000	38,000	343
B(T)	12,000	-	38,000	-	477
D(T)	4,000	12,000	-	30,000	392
D(T)	12,000	-	-	38,000	462
D(T)	12,000	-	38,000	-	477

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	247
B(T)	12,000	-	-	38,000	317
B(T)	12,000	-	38,000	40,000	421
B(T)	12,000	-	40,000	-	317
C(T)	4,000	12,000	-	35,000	328
C(T)	12,000	-	-	38,000	397
C(T)	12,000	-	38,000	40,000	421
C(T)	12,000	-	40,000	-	397
D(T)	4,000	10,000	-	33,000	392
D(T)	4,000	10,000	33,000	36,000	431
D(T)	10,000	12,000	-	38,000	392
D(T)	12,000	-	-	-	462

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	247
B(T)	12,000	-	-	-	317
C(T)	4,000	12,000	-	37,000	328
C(T)	12,000	-	-	-	397
D(T)	4,000	12,000	-	39,000	392
D(T)	12,000	-	-	-	462
E(T)	4,000	12,000	-	-	575
E(T)	12,000	-	-	-	645

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	247
B(T)	12,000	-	-	31,000	317
B(T)	12,000	-	31,000	33,000	431
B(T)	12,000	-	33,000	36,000	654
B(T)	12,000	-	36,000	38,000	477
B(T)	12,000	-	38,000	-	649
D(T)	4,000	12,000	-	30,000	392
D(T)	12,000	-	-	33,000	462
D(T)	12,000	-	33,000	36,000	654
D(T)	12,000	-	36,000	38,000	477
D(T)	12,000	-	38,000	-	649

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	247
B(T)	4,000	10,000	29,000	31,000	311
B(T)	10,000	12,000	-	33,000	247
B(T)	12,000	-	-	36,000	317
B(T)	12,000	-	36,000	38,000	421
B(T)	12,000	-	38,000	-	583
C(T)	4,000	10,000	-	31,000	328
C(T)	4,000	10,000	31,000	33,000	431
C(T)	10,000	12,000	-	35,000	328
C(T)	12,000	-	-	36,000	397
C(T)	12,000	-	36,000	38,000	421
C(T)	12,000	-	38,000	-	583
D(T)	4,000	10,000	-	31,000	392
D(T)	4,000	10,000	31,000	33,000	431
D(T)	4,000	10,000	33,000	35,000	654
D(T)	10,000	12,000	-	36,000	392
D(T)	10,000	12,000	36,000	37,000	421
D(T)	12,000	-	-	38,000	462
D(T)	12,000	-	38,000	-	583

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	247
B(T)	12,000	-	-	-	317
C(T)	4,000	12,000	-	37,000	328
C(T)	12,000	-	-	-	397
D(T)	4,000	10,000	-	36,000	392
D(T)	4,000	10,000	36,000	37,000	477
D(T)	10,000	12,000	-	39,000	392
D(T)	12,000	-	-	-	462
E(T)	4,000	10,000	-	38,000	575
E(T)	4,000	10,000	38,000	-	649
E(T)	10,000	12,000	-	-	575

”.

In that paragraph, in sub-paragraph (7), for “£631” substitute “£654”.

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.