{
  "url": "https://openlegislation.uk/finance-act-2026/section-94",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-94.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/94",
  "kind": "section",
  "number": "94",
  "heading": "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\n247\nB(T)\n12,000\n-\n-\n33,000\n317\nB(T)\n12,000\n-\n33,000\n36,000\n431\nB(T)\n12,000\n-\n36,000\n38,000\n343\nB(T)\n12,000\n-\n38,000\n-\n477\nD(T)\n4,000\n12,000\n-\n30,000\n392\nD(T)\n12,000\n-\n-\n38,000\n462\nD(T)\n12,000\n-\n38,000\n-\n477\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\n247\nB(T)\n12,000\n-\n-\n38,000\n317\nB(T)\n12,000\n-\n38,000\n40,000\n421\nB(T)\n12,000\n-\n40,000\n-\n317\nC(T)\n4,000\n12,000\n-\n35,000\n328\nC(T)\n12,000\n-\n-\n38,000\n397\nC(T)\n12,000\n-\n38,000\n40,000\n421\nC(T)\n12,000\n-\n40,000\n-\n397\nD(T)\n4,000\n10,000\n-\n33,000\n392\nD(T)\n4,000\n10,000\n33,000\n36,000\n431\nD(T)\n10,000\n12,000\n-\n38,000\n392\nD(T)\n12,000\n-\n-\n-\n462\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\n247\nB(T)\n12,000\n-\n-\n-\n317\nC(T)\n4,000\n12,000\n-\n37,000\n328\nC(T)\n12,000\n-\n-\n-\n397\nD(T)\n4,000\n12,000\n-\n39,000\n392\nD(T)\n12,000\n-\n-\n-\n462\nE(T)\n4,000\n12,000\n-\n-\n575\nE(T)\n12,000\n-\n-\n-\n645\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\n247\nB(T)\n12,000\n-\n-\n31,000\n317\nB(T)\n12,000\n-\n31,000\n33,000\n431\nB(T)\n12,000\n-\n33,000\n36,000\n654\nB(T)\n12,000\n-\n36,000\n38,000\n477\nB(T)\n12,000\n-\n38,000\n-\n649\nD(T)\n4,000\n12,000\n-\n30,000\n392\nD(T)\n12,000\n-\n-\n33,000\n462\nD(T)\n12,000\n-\n33,000\n36,000\n654\nD(T)\n12,000\n-\n36,000\n38,000\n477\nD(T)\n12,000\n-\n38,000\n-\n649\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\n247\nB(T)\n4,000\n10,000\n29,000\n31,000\n311\nB(T)\n10,000\n12,000\n-\n33,000\n247\nB(T)\n12,000\n-\n-\n36,000\n317\nB(T)\n12,000\n-\n36,000\n38,000\n421\nB(T)\n12,000\n-\n38,000\n-\n583\nC(T)\n4,000\n10,000\n-\n31,000\n328\nC(T)\n4,000\n10,000\n31,000\n33,000\n431\nC(T)\n10,000\n12,000\n-\n35,000\n328\nC(T)\n12,000\n-\n-\n36,000\n397\nC(T)\n12,000\n-\n36,000\n38,000\n421\nC(T)\n12,000\n-\n38,000\n-\n583\nD(T)\n4,000\n10,000\n-\n31,000\n392\nD(T)\n4,000\n10,000\n31,000\n33,000\n431\nD(T)\n4,000\n10,000\n33,000\n35,000\n654\nD(T)\n10,000\n12,000\n-\n36,000\n392\nD(T)\n10,000\n12,000\n36,000\n37,000\n421\nD(T)\n12,000\n-\n-\n38,000\n462\nD(T)\n12,000\n-\n38,000\n-\n583\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\n247\nB(T)\n12,000\n-\n-\n-\n317\nC(T)\n4,000\n12,000\n-\n37,000\n328\nC(T)\n12,000\n-\n-\n-\n397\nD(T)\n4,000\n10,000\n-\n36,000\n392\nD(T)\n4,000\n10,000\n36,000\n37,000\n477\nD(T)\n10,000\n12,000\n-\n39,000\n392\nD(T)\n12,000\n-\n-\n-\n462\nE(T)\n4,000\n10,000\n-\n38,000\n575\nE(T)\n4,000\n10,000\n38,000\n-\n649\nE(T)\n10,000\n12,000\n-\n-\n575\n”.\n(2) In that paragraph, in sub-paragraph (7), for “£631” substitute “£654”.\n(3) 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/94",
    "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."
}