# Vehicles (Excise) Act 1971 (Repealed 1.9.1994), Paragraph 4

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

(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—
(a) the plated train weight of the tractor unit;
(b) the number of axles on the tractor unit; and
(c) 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
38,000
44,000
2,730
2,730
1,240
(2) This paragraph is subject to paragraphs 5 and 6 below.

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Source: https://www.legislation.gov.uk/ukpga/1971/10/part/General/Provisions/crossheading/tractor-units-exceeding-12-tonnes-plated-train-weight/paragraph/4 (the official version)
Page: https://openlegislation.uk/vehicles-excise-act-1971-repealed-191994/part-General/Provisions/crossheading-tractor-units-exceeding-12-tonnes-plated-train-weight/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.