{
  "url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-General/Provisions/crossheading-tractor-units-exceeding-12-tonnes-plated-train-weight/paragraph-4",
  "json_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-General/Provisions/crossheading-tractor-units-exceeding-12-tonnes-plated-train-weight/paragraph-4.json",
  "legislation": "ukpga/1971/10",
  "legislation_title": "Vehicles (Excise) Act 1971 (Repealed 1.9.1994)",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994",
  "path": "part/General/Provisions/crossheading/tractor-units-exceeding-12-tonnes-plated-train-weight/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) 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—\n(a) the plated train weight of the tractor unit;\n(b) the number of axles on the tractor unit; and\n(c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.\nPlated train weight of tractor unit\nRate for tractor unit with fewer than three axles\nRate for tractor unit with fewer than three axles\nExceeding\nNot exceeding\nSemi-trailers with any no. of axles\nOnly 2 or more axled semi-trailers\nOnly 3 or more axled semi-trailers\nSemi-trailers with any no. of axles\nOnly 2 or more axled semi-trailers\nOnly 3 or more axled semi-trailers\nkgs\nkgs\n£\n£\n£\n£\n£\n£\n7,500\n12,000\n290\n290\n290\n290\n290\n290\n12,000\n16,000\n440\n440\n440\n440\n440\n440\n16,000\n20,000\n500\n440\n440\n440\n440\n440\n20,000\n23,000\n780\n440\n440\n440\n440\n440\n23,000\n26,000\n1,150\n570\n440\n570\n440\n440\n26,000\n28,000\n1,150\n1,090\n440\n1,090\n440\n440\n28,000\n31,000\n1,680\n1,680\n1,050\n1,680\n640\n440\n31,000\n33,000\n2,450\n2,450\n1,680\n2,450\n970\n440\n33,000\n34,000\n5,000\n5,000\n1,680\n2,450\n1,420\n550\n34,000\n36,000\n5,000\n5,000\n2,750\n2,450\n2,030\n830\n36,000\n38,000\n5,000\n5,000\n3,100\n2,730\n2,730\n1,240\n38,000\n44,000\n2,730\n2,730\n1,240\n(2) This paragraph is subject to paragraphs 5 and 6 below.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 Pt. I para. 4 substituted (8.11.1993) by S.I. 1993/2452, art. 2, Sch. 1 para. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1971/10/part/General/Provisions/crossheading/tractor-units-exceeding-12-tonnes-plated-train-weight/paragraph/4",
    "retrieved_at": "2026-10-29T10:50:25.629684+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."
}