{
  "url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-9",
  "json_url": "https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Subject to sub-paragraphs (2) and (3) and paragraph 11D, the annual rate of vehicle excise duty applicable to a rigid goods vehicle which ... has a revenue weight exceeding 3,500 kilograms shall be determined in accordance with the following table by reference to—\n(a) the the revenue weight of the vehicle, and\n(b) the number of axles on the vehicle.\nRevenue weight of vehicle\nRate\n(1)\n(2)\n(3)\n(4)\n(5)\nExceeding\nNot exceeding\nTwo axle vehicle\nThree axle vehicle\nFour or more axle vehicle\nkgs\nkgs\n£\n£\n£\n3,500\n7,500\n177\n177\n177\n7,500\n11,999\n215\n215\n215\n11,999\n14,000\n102\n102\n102\n14,000\n15,000\n113\n102\n102\n15,000\n19,000\n322\n102\n102\n19,000\n21,000\n322\n133\n102\n21,000\n23,000\n322\n226\n102\n23,000\n25,000\n322\n322\n226\n25,000\n27,000\n322\n322\n322\n27,000\n44,000\n322\n322\n601\n(2) The annual rate of vehicle excise duty applicable—\n(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, ...\n(b) to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, and\n(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,\nshall be the basic goods vehicle rate.\n(3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle 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), 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. 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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/9",
    "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."
}