# Vehicle Excise and Registration Act 1994, Paragraph 10

Extent: E+W+S+N.I.

(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.
(2A) 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 ... tables by reference to—
(a) whether or not the vehicle has road-friendly suspension,
(b) the number of axles on the vehicle,
(c) the vehicle 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.
(5A) 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
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.
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
(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.

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Source: https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.