# Finance (No. 2) Act 1997, Section 13: Rates of vehicle excise duty.


(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 ”.
(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—
“
Revenue weight of vehicle
Rate
(1) Exceeding
(2) Not Exceeding
(3) Two axle vehicle
(4) Three axle vehicle
(5) Four or more axle vehicle
kgs
kgs
£
£
£
3,500
7,500
160
160
160
7,500
12,000
300
300
300
12,000
13,000
470
490
350
13,000
14,000
650
490
350
14,000
15,000
840
490
350
15,000
17,000
1,320
490
350
17,000
19,000
1,320
850
350
19,000
21,000
1,320
1,020
350
21,000
23,000
1,320
1,470
510
23,000
25,000
1,320
2,230
830
25,000
27,000
1,320
2,340
1,470
27,000
29,000
1,320
2,340
2,320
29,000
31,000
1,320
2,340
3,360
31,000
44,000
1,320
2,340
4,400
”
(3) For the table in paragraph 11(1) of that Schedule (rates of duty for tractive units) there shall be substituted the following table—
“
Revenue weight of tractive unit
Rate for tractive unit with two axles
Rate for tractive unit with three or more axles
(1) Exceeding
(2) Not exceeding
(3) Any no. of semi-trailer axles
(4) 2 or more semi-trailer axles
(5) 3 or more semi-trailer axles
(6) Any no. of semi-trailer axles
(7) 2 or more semi-trailer axles
(8) 3 or more semi-trailer axles
kgs
kgs
£
£
£
£
£
£
3,500
7,500
160
160
160
160
160
160
7,500
12,000
300
300
300
300
300
300
12,000
16,000
460
460
460
460
460
460
16,000
20,000
520
460
460
460
460
460
20,000
23,000
810
460
460
460
460
460
23,000
26,000
1,190
590
460
590
460
460
26,000
28,000
1,190
1,130
460
1,130
460
460
28,000
31,000
1,740
1,740
1,090
1,740
660
460
31,000
33,000
2,530
2,530
1,740
2,530
1,000
460
33,000
34,000
5,170
5,170
1,740
2,530
1,470
570
34,000
36,000
5,170
5,170
2,840
2,530
2,100
860
36,000
38,000
5,170
5,170
3,210
2,820
2,820
1,280
38,000
44,000
5,170
5,170
3,210
2,820
2,820
1,280
”
(4) This section applies in relation to licences taken out after 15th November 1997.

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Source: https://www.legislation.gov.uk/ukpga/1997/58/section/13 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.