Paragraph 9 C1

United Kingdom

(1)

F1Subject to sub-paragraphs (2) and (3) F2and paragraph 11D, the annual rate of vehicle excise duty applicable to a rigid goods vehicle which F3... has F4a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—

(a)

the F5the revenue weight of the vehicle, and

(b)

the number of axles on the vehicle.

F6Revenue weight of vehicle		Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Not exceeding	Two axle vehicle	Three axle vehicle	Four or more axle vehicle
kgs	kgs	£	£	£
3,500	7,500	177	177	177
7,500	11,999	215	215	215
11,999	14,000	102	102	102
14,000	15,000	113	102	102
15,000	19,000	322	102	102
19,000	21,000	322	133	102
21,000	23,000	322	226	102
23,000	25,000	322	322	226
25,000	27,000	322	322	322
27,000	44,000	322	322	601

F7(2)

The annual rate of vehicle excise duty applicable—

(a)

to any rigid goods vehicle which is a showman’s goods vehicle with a revenue weight exceeding 3,500 kilograms but not exceeding 44,000 kilograms, F8...

(b)

to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, F9and

(c)

to any rigid goods vehicle which is used loaded only in connection with a person learning to drive the vehicle or taking a driving test,

shall be the basic goods vehicle rate.

(3)

The annual rate of vehicle excise duty applicable to a rigid goods vehicle F10which—

F11(a)

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

(b)

has a revenue weight exceeding 44,000 kilograms, and

(c)

is not an island goods vehicle,

shall be F12£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), to a rigid goods vehicle F13which—

F14(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

F15(5)

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

Annotations

Textual amendments

F1: Words in Sch. 1 para. 9(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(1)(3)(a), 16
F2: Words in Sch. 1 para. 9(1) inserted (with effect in accordance with s. 22(6) of the amending Act) by Finance Act 2011 (c. 11), s. 22(2)(a)
F3: Words in Sch. 1 para. 9(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(d)(i)
F4: Words in Sch. 1 para. 9(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(1)(3)(b), 16
F5: Words in Sch. 1 para. 9(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(1)(3)(c), 16
F6: Sch. 1 para. 9(1) Table substituted (with effect in accordance with s. 93(4) of the amending Act) by Finance Act 2026 (c. 11), s. 93(2)(4)
F7: Sch. 1 para. 9(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. 9(2) by 1995 c. 4, s. 19, Sch. 4 paras. 14(1)(5), 16
F8: Word immediately preceding Sch. 1 para. 9(2)(b) repealed (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
F9: Sch. 1 para. 9(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. 17(4)(11)
F10: Sch. 1 para. 9(3)(a)-(c) and words after and preceding them substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(3) by 1998 c. 36, s. 16, Sch. 1 para. 8(2); S.I. 1998/3092, art. 2
F11: Sch. 1 para. 9(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(d)(ii)
F12: Sum in Sch. 1 para. 9(3) substituted (with effect in accordance with s. 95(2) of the amending Act) by Finance Act 2026 (c. 11), s. 95(1)(b)(2)
F13: Sch. 1 para. 9(4)(a)(b) and preceding word substituted (in relation to licences issued on or after 1.1.1999) for words in Sch. 1 para. 9(5) by 1998 c. 36, s. 16, Sch. 1 para. 8(3); S.I. 1998/3092, art. 2
F14: Sch. 1 para. 9(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(d)(iii)
F15: Sch. 1 para. 9(5) repealed (in relation to licences issued on or after 1.1.1999) by 1998 c. 36, ss. 16, 165, Sch. 1 para. 8(4), Sch. 27 Pt. I(3); S.I. 1998/3092, art. 2

Modifications

C1: Sch. 1 para. 9 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)(2)

Notes on Rigid goods vehicles exceeding 3,500 kgs revenue weight

Textual amendments

F1: Sch. 1 para. 9 cross-heading substituted (with effect in accordance with s. 83(10) of the amending Act) by Finance Act 2014 (c. 26), s. 83(5)