Paragraph 4 F1
United Kingdom
The annual rate of duty applicable to a tractor unit which has a plated train weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—
the plated train weight of the tractor unit;
the number of axles on the tractor unit; and
the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.
| Plated train weight of tractor unit | Rate for tractor unit with fewer than three axles | Rate for tractor unit with fewer than three axles | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Exceeding | Not exceeding | Semi-trailers with any no. of axles | Only 2 or more axled semi-trailers | Only 3 or more axled semi-trailers | Semi-trailers with any no. of axles | Only 2 or more axled semi-trailers | Only 3 or more axled semi-trailers | ||||||
| kgs | kgs | £ | £ | £ | £ | £ | £ | ||||||
| 7,500 | 12,000 | 290 | 290 | 290 | 290 | 290 | 290 | ||||||
| 12,000 | 16,000 | 440 | 440 | 440 | 440 | 440 | 440 | ||||||
| 16,000 | 20,000 | 500 | 440 | 440 | 440 | 440 | 440 | ||||||
| 20,000 | 23,000 | 780 | 440 | 440 | 440 | 440 | 440 | ||||||
| 23,000 | 26,000 | 1,150 | 570 | 440 | 570 | 440 | 440 | ||||||
| 26,000 | 28,000 | 1,150 | 1,090 | 440 | 1,090 | 440 | 440 | ||||||
| 28,000 | 31,000 | 1,680 | 1,680 | 1,050 | 1,680 | 640 | 440 | ||||||
| 31,000 | 33,000 | 2,450 | 2,450 | 1,680 | 2,450 | 970 | 440 | ||||||
| 33,000 | 34,000 | 5,000 | 5,000 | 1,680 | 2,450 | 1,420 | 550 | ||||||
| 34,000 | 36,000 | 5,000 | 5,000 | 2,750 | 2,450 | 2,030 | 830 | ||||||
| 36,000 | 38,000 | 5,000 | 5,000 | 3,100 | 2,730 | 2,730 | 1,240 | ||||||
| F238,000 | 44,000 | 2,730 | 2,730 | 1,240 | |||||||||
This paragraph is subject to paragraphs 5 and 6 below.
Annotations
Textual amendments
- F1
Sch. 4 Pt. I para. 4 substituted (8.11.1993) by S.I. 1993/2452, art. 2, Sch. 1 para. 2
- F2
Row in table in Sch. 4 para. 4 inserted (3.5.1994 with application in relation to licences taken out after 30.11.1993) by 1994 c. 9, s. 4(5)(8)
Notes on the whole Act
Textual amendments
- F1
Act repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))
Notes on Schedule [SCHEDULE 4]
Textual amendments
- F1
Sch. 4 substituted in relation to licences first having effect after 30.9.1982 (superseding other provisions not printed in this edition applicable to licences taken out after after 9.3.1982) by virtue of Finance Act 1982 (c. 39), s. 5(4)(7). Sch. 5 Pt. A
Modifications
- C1
Sch. 4: power to modify conferred (27.7.1993) by 1993 c. 34, s.21(1)
Notes on Tractor units exceeding 7,500 kilograms plated train weight
Textual amendments
- F1
Heading immediately preceding Sch. 4 Pt. I para. 4 substituted (8.11.1993) by S.I. 1993/2452, art. 2, Sch. 1 para.2