Paragraph 11 C1

United Kingdom

(1)

F1Subject to sub-paragraphs (2) and (3), F2and F3paragraphs 11C and 11D the annual rate of vehicle excise duty applicable to a tractive unit which F4... has F5a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following F6tables by reference to—

(a)

the F7revenue weight of the tractive unit,

(b)

the number of axles on the tractive unit, and

(c)

the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

F8Table 1

Tractive unit with two axles

Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Any no of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs	kgs	£	£	£
3,500	11,999	177	177	177
11,999	22,000	86	86	86
22,000	23,000	90	86	86
23,000	25,000	163	86	86
25,000	26,000	285	108	86
26,000	28,000	285	157	86
28,000	31,000	322	322	86
31,000	33,000	601	601	226
33,000	34,000	601	654	226
34,000	38,000	741	741	601
38,000	44,000	913	913	913

Table 2

Tractive unit with three or more axles

Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Any no of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
kgs	kgs	£	£	£
3,500	11,999	177	177	177
11,999	25,000	86	86	86
25,000	26,000	108	86	86
26,000	28,000	157	86	86
28,000	29,000	226	86	86
29,000	31,000	311	86	86
31,000	33,000	601	226	86
33,000	34,000	654	322	86
34,000	36,000	654	322	226
36,000	38,000	741	601	322
38,000	44,000	913	913	601

F9(2)

The annual rate of vehicle excise duty applicable—

(a)

to any tractive unit which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F10...

(b)

to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F11and

(c)

to any tractive unit to which a semi-trailer is attached which is used loaded only in connection with a person learning to drive the tractive unit or taking a driving test,

shall be the basic goods vehicle rate.

(3)

The annual rate of vehicle excise duty applicable to a tractive unit F12which—

F13(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

has a revenue weight exceeding 44,000 kilograms, and

(c)

is not an island goods vehicle,

shall be F14£1,703.

(4)

In sub-paragraph (2) the reference to the basic goods vehicle rate is to the rate applicable, by virtue of sub-paragraph (1) of paragraph 9, to a rigid goods vehicle F15which—

F16(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

falls within column (3) of the table in that sub-paragraph and has a revenue weight exceeding 3,500 kilograms and not exceeding 7,500 kilograms.

F17(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in Sch. 1 para. 11(1) inserted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(11)(a), 16
F2: Words in Sch. 1 para. 11(1) inserted (28.7.2000 with effect as mentioned in s. 24(2) of the amending Act) by 2000 c. 17, s. 24(1), Sch. 5 para. 6(1)(a)
F3: Words in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(3)(a)
F4: Words in Sch. 1 para. 11(1) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(i)
F5: Words in Sch. 1 para. 11(1) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(11)(b), 16
F6: Word in Sch. 1 para. 11(1) substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(6)(a)
F7: Words in Sch. 1 para. 11(1)(a) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) by 1995 c. 4, s. 19, Sch. 4 paras. 14(11)(c), 16
F8: Sch. 1 para. 11(1) Tables 1, 2 substituted (with effect in accordance with s. 93(4) of the amending Act) by Finance Act 2026 (c. 11), s. 93(3)(4)
F9: Sch. 1 para. 11(2)-(5) substituted (1.5.1995 with application in relation to licences taken out on or after 1.7.1995 and with application as mentioned in Sch. 4 para. 16(2) of the amending Act) for Sch. 1 para. 11(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(13), 16
F10: Word immediately preceding Sch. 1 para. 11(2)(b) substituted (29.4.1996 with effect in accordance with s. 17 of the amending Act) by 1996 c. 8, ss. 17, 205, Sch. 41 Pt. II(2) Note
F11: Sch. 1 para. 11(2)(c) and preceding word inserted (29.4.1996 with application in relation to licences taken out after 28.11.1995) by 1996 c. 8, s. 18(6)(11)
F12: Sch. 1 para. 11(3)(a)-(c) and words preceding and after them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(3) by 1998 c. 36, s. 16, Sch. 1 para. 11(2); S.I. 1998/3092, art. 2
F13: Sch. 1 para. 11(3)(a) omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(ii)
F14: Sum in Sch. 1 para. 11(3) substituted (with effect in accordance with s. 95(2) of the amending Act) by Finance Act 2026 (c. 11), s. 95(1)(c)(2)
F15: Sch. 1 para. 11(4)(a) and prededing word and “(b) falls” substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 11(4) by 1998 c. 36, s. 16, Sch. 1 para. 11(3); S.I. 1998/3092, art. 2
F16: Sch. 1 para. 11(4)(a) and word omitted (with effect in accordance with Sch. 18 paras. 12-14, 16 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 18 para. 10(e)(iii)
F17: Sch. 1 para. 11(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 11(4), Sch. 27 Pt. I(3) Note; S.I. 1998/3092, art. 2

Modifications

C1: Sch. 1 para. 11 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)(4)