{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-10",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-10.json",
  "legislation": "ukpga/1994/22",
  "legislation_title": "Vehicle Excise and Registration Act 1994",
  "legislation_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994",
  "path": "schedule/1/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) This paragraph applies to relevant rigid goods vehicles.\n(2) A “relevant rigid goods vehicle” is a rigid goods vehicle which—\n(a) has a revenue weight exceeding 11,999 kgs,\n(b) is not a vehicle falling within paragraph 9(2), and\n(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.\n(2A) In this paragraph, references to “the tables” are to the tables mentioned in sub-paragraph (6).\n(3) The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the ... tables by reference to—\n(a) whether or not the vehicle has road-friendly suspension,\n(b) the number of axles on the vehicle,\n(c) the vehicle excise duty band for the vehicle (see column (1) in the tables),\n(d) the plated gross weight of the trailer (see columns (2) and (3) in the tables), and\n(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).\n(4) For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —\n(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\n(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.\n(5A) The “vehicle excise duty band” in relation to a vehicle is determined in accordance with the following table—\nRevenue weight of vehicle\n2 axle vehicle\n3 axle vehicle\n4 or more axle vehicle\nExceeding\nNot exceeding\nkgs\nkgs\nBand\nBand\nBand\n11,999\n15,000\nB(T)\nB(T)\nB(T)\n15,000\n21,000\nD(T)\nB(T)\nB(T)\n21,000\n23,000\nE(T)\nC(T)\nB(T)\n23,000\n25,000\nE(T)\nD(T)\nC(T)\n25,000\n27,000\nE(T)\nD(T)\nD(T)\n27,000\n44,000\nE(T)\nE(T)\nE(T)\n(6) The tables are arranged as follows—\n(a) table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;\n(b) table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;\n(c) table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;\n(d) table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;\n(e) table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;\n(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.\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(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 £654.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1 para. 10(2A) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 11(2), 12"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/10",
    "retrieved_at": "2026-10-29T09:34:01.789117+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."
}