# Finance Act 2026, Section 94: 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
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
”.
(2) In that paragraph, in sub-paragraph (7), for “£631” substitute “£654”.
(3) 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/94 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.