Paragraph 10 C1 F1

United Kingdom

(1)

This paragraph applies to relevant rigid goods vehicles.

(2)

A “relevant rigid goods vehicle” is a rigid goods vehicle which—

(a)

has a revenue weight exceeding 11,999 kgs,

(b)

is not a vehicle falling within paragraph 9(2), and

(c)

is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.

(F22A)

In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).

(3)

The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the F3... tables by reference to—

(a)

whether or not the vehicle has road-friendly suspension,

(b)

the number of axles on the vehicle,

(c)

the F4vehicle excise duty band for the vehicle (see column (1) in the tables),

(d)

the plated gross weight of the trailer (see columns (2) and (3) in the tables), and

(e)

the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).

(4)

For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —

(a)

an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor

(b)

a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

(F55A)

The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—

Revenue weight of vehicle		2 axle vehicle	3 axle vehicle	4 or more axle vehicle
Exceeding	Not exceeding	2 axle vehicle	3 axle vehicle	4 or more axle vehicle
*kgs*	*kgs*	*Band*	*Band*	*Band*
11,999	15,000	B(T)	B(T)	B(T)
15,000	21,000	D(T)	B(T)	B(T)
21,000	23,000	E(T)	C(T)	B(T)
23,000	25,000	E(T)	D(T)	C(T)
25,000	27,000	E(T)	D(T)	D(T)
27,000	44,000	E(T)	E(T)	E(T)

(6)

The tables are arranged as follows—

(a)

table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;

(b)

table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;

(c)

table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;

(d)

table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;

(e)

table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;

(f)

table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.

F6Table 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

(7)

The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is F7£654.

Annotations

Textual amendments

F1: Sch. 1 para. 10 substituted (with effect in accordance with s. 82(3) of the amending Act) by Finance Act 2014 (c. 26), s. 82(1)
F2: Sch. 1 para. 10(2A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(2), 12
F3: Word in Sch. 1 para. 10(3) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(a), 12
F4: Words in Sch. 1 para. 10(3)(c) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(3)(b), 12
F5: Sch. 1 para. 10(5A) substituted for Sch. 1 para. 10(5) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(4), 12
F6: Sch. 1 para. 10(6) Tables 1-6 substituted (with effect in accordance with s. 94(3) of the amending Act) by Finance Act 2026 (c. 11), s. 94(1)(3)
F7: Sum in Sch. 1 para. 10(7) substituted (with effect in accordance with s. 94(3) of the amending Act) by Finance Act 2026 (c. 11), s. 94(2)(3)

Modifications

C1: Sch. 1 para. 10 modified (temp. from 1.7.2026 until 30.6.2027) (15.7.2026) by Taxation (Energy and Vehicles) Act 2026 (c. 26), s. 3(1)(3)

Notes on Rigid goods vehicles exceeding 3,500 kgs revenue weight

Textual amendments

F1: Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)

Paragraph 10 C1F1

Annotations

Textual amendments

Modifications

Notes on Rigid goods vehicles exceeding 3,500 kgs revenue weight

Textual amendments

Paragraph 10 C1 F1