{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/section-13",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/section-13.json",
  "legislation": "ukpga/1997/58",
  "legislation_title": "Finance (No. 2) Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1997",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Rates of vehicle excise duty.",
  "text": "(1) In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) in paragraph 1(2) (the general rate), for “£145” there shall be substituted “ £150 ”.\n(2) For the table in paragraph 9(1) of that Schedule (rates of duty for rigid goods vehicles) there shall be substituted the following table—\n“\nRevenue weight of vehicle\nRate\n(1) Exceeding\n(2) Not Exceeding\n(3) Two axle vehicle\n(4) Three axle vehicle\n(5) Four or more axle vehicle\nkgs\nkgs\n£\n£\n£\n3,500\n7,500\n160\n160\n160\n7,500\n12,000\n300\n300\n300\n12,000\n13,000\n470\n490\n350\n13,000\n14,000\n650\n490\n350\n14,000\n15,000\n840\n490\n350\n15,000\n17,000\n1,320\n490\n350\n17,000\n19,000\n1,320\n850\n350\n19,000\n21,000\n1,320\n1,020\n350\n21,000\n23,000\n1,320\n1,470\n510\n23,000\n25,000\n1,320\n2,230\n830\n25,000\n27,000\n1,320\n2,340\n1,470\n27,000\n29,000\n1,320\n2,340\n2,320\n29,000\n31,000\n1,320\n2,340\n3,360\n31,000\n44,000\n1,320\n2,340\n4,400\n”\n(3) For the table in paragraph 11(1) of that Schedule (rates of duty for tractive units) there shall be substituted the following table—\n“\nRevenue weight of tractive unit\nRate for tractive unit with two axles\nRate for tractive unit with three or more axles\n(1) Exceeding\n(2) Not exceeding\n(3) Any no. of semi-trailer axles\n(4) 2 or more semi-trailer axles\n(5) 3 or more semi-trailer axles\n(6) Any no. of semi-trailer axles\n(7) 2 or more semi-trailer axles\n(8) 3 or more semi-trailer axles\nkgs\nkgs\n£\n£\n£\n£\n£\n£\n3,500\n7,500\n160\n160\n160\n160\n160\n160\n7,500\n12,000\n300\n300\n300\n300\n300\n300\n12,000\n16,000\n460\n460\n460\n460\n460\n460\n16,000\n20,000\n520\n460\n460\n460\n460\n460\n20,000\n23,000\n810\n460\n460\n460\n460\n460\n23,000\n26,000\n1,190\n590\n460\n590\n460\n460\n26,000\n28,000\n1,190\n1,130\n460\n1,130\n460\n460\n28,000\n31,000\n1,740\n1,740\n1,090\n1,740\n660\n460\n31,000\n33,000\n2,530\n2,530\n1,740\n2,530\n1,000\n460\n33,000\n34,000\n5,170\n5,170\n1,740\n2,530\n1,470\n570\n34,000\n36,000\n5,170\n5,170\n2,840\n2,530\n2,100\n860\n36,000\n38,000\n5,170\n5,170\n3,210\n2,820\n2,820\n1,280\n38,000\n44,000\n5,170\n5,170\n3,210\n2,820\n2,820\n1,280\n”\n(4) This section applies in relation to licences taken out after 15th November 1997.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/58/section/13",
    "retrieved_at": "2026-10-29T09:23:52.893398+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."
}