# Vehicle Excise and Registration Act 1994, Paragraph 11

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

(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—
(a) the revenue 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.
Table 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
(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, ...
(b) to any tractive unit which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, and
(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 which—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) has a revenue weight exceeding 44,000 kilograms, and
(c) is not an island goods vehicle,
shall be £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 which—
(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.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/11 (the official version)
Page: https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.