# Vehicle Excise and Registration Act 1994, Paragraph 9

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

(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—
(a) the the revenue weight of the vehicle, and
(b) the number of axles on the vehicle.
Revenue 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
(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, ...
(b) to any rigid goods vehicle which is an island goods vehicle with a revenue weight exceeding 3,500 kilograms, and
(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 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), 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1994/22/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/vehicle-excise-and-registration-act-1994/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.