{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-11",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-11.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/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Subject to sub-paragraphs (2) and (3), and paragraphs 11C and 11D the annual rate of vehicle excise duty applicable to a tractive unit which ... has a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following tables by reference to—\n(a) the revenue weight of the tractive unit,\n(b) the number of axles on the tractive unit, and\n(c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.\nTable 1\nTractive unit with two axles\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nAny no of semi-trailer axles\n2 or more semi-trailer axles\n3 or more semi-trailer axles\nkgs\nkgs\n£\n£\n£\n3,500\n11,999\n177\n177\n177\n11,999\n22,000\n86\n86\n86\n22,000\n23,000\n90\n86\n86\n23,000\n25,000\n163\n86\n86\n25,000\n26,000\n285\n108\n86\n26,000\n28,000\n285\n157\n86\n28,000\n31,000\n322\n322\n86\n31,000\n33,000\n601\n601\n226\n33,000\n34,000\n601\n654\n226\n34,000\n38,000\n741\n741\n601\n38,000\n44,000\n913\n913\n913\nTable 2\nTractive unit with three or more axles\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nAny no of semi-trailer axles\n2 or more semi-trailer axles\n3 or more semi-trailer axles\nkgs\nkgs\n£\n£\n£\n3,500\n11,999\n177\n177\n177\n11,999\n25,000\n86\n86\n86\n25,000\n26,000\n108\n86\n86\n26,000\n28,000\n157\n86\n86\n28,000\n29,000\n226\n86\n86\n29,000\n31,000\n311\n86\n86\n31,000\n33,000\n601\n226\n86\n33,000\n34,000\n654\n322\n86\n34,000\n36,000\n654\n322\n226\n36,000\n38,000\n741\n601\n322\n38,000\n44,000\n913\n913\n601\n(2) The annual rate of vehicle excise duty applicable—\n(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, ...\n(b) to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, and\n(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,\nshall be the basic goods vehicle rate.\n(3) The annual rate of vehicle excise duty applicable to a tractive unit which—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) has a revenue weight exceeding 44,000 kilograms, and\n(c) is not an island goods vehicle,\nshall be £1,703.\n(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 which—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/11",
    "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."
}