{
  "url": "https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993/schedule-1/paragraph-2.json",
  "legislation": "uksi/1993/2452",
  "legislation_title": "The Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993",
  "legislation_url": "https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "For paragraphs 2 to 4 of Part I (and the heading immediately preceding paragraph 2) substitute—\n“Rigid goods vehicles exceeding 7,500 kilograms plated gross weight\n2 (1) The annual rate of duty applicable to a rigid goods vehicle which has a plated gross weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—\n(a) the plated gross weight of the vehicle; and\n(b) the number of axles on the vehicle.\nPlated gross weight of vehicle\nExceeding\nNot exceeding\nRate\nTwo axle vehicle\nThree axle vehicle\nFour or more axle vehicle\nkgs\nkgs\n£\n£\n£\n7,500\n12,000\n290\n290\n290\n12,000\n13,000\n450\n470\n340\n13,000\n14,000\n630\n470\n340\n14,000\n15,000\n810\n470\n340\n15,000\n17,000\n1,280\n470\n340\n17,000\n19,000\n—\n820\n340\n19,000\n21,000\n—\n990\n340\n21,000\n23,000\n—\n1,420\n490\n23,000\n25,000\n—\n2,160\n800\n25,000\n27,000\n—\n2,260\n1,420\n27,000\n29,000\n—\n—\n2,240\n29,000\n31,000\n—\n—\n3,250\n31,000\n32,000\n—\n—\n4,250\n(2) This paragraph is subject to paragraph 1(1)(c) above and paragraphs 5 and 6 below.\n3 (1) The annual rate of duty applicable, in accordance with paragraph 2 above, to a rigid goods vehicle which has a plated gross weight exceeding 12,000 kilograms and which is used for drawing a trailer which—\n(a) has a plated gross weight exceeding 4,000 kilograms; and\n(b) when so drawn, is used for the conveyance of goods or burden,\nshall be increased by the amount of the supplement (“the trailer supplement”) which is appropriate to the trailer being drawn.\n(2) The amount appropriate to a trailer—\n(a) if its plated gross weight does not exceed 12,000 kilograms, is £130, and\n(b) if its plated gross weight exceeds 12,000 kilograms, is £360.\n(3) This paragraph is subject to paragraph 6 below.\nTractor units exceeding 7,500 kilograms plated train weight\n4 (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\nExceeding\nNot exceeding\nRate for tractor unit with fewer than three axles\nSemi-trailers with any no. of axles\nOnly 2 or more axled semi-trailers\nOnly 3 or more axled semi-trailers\nRate for tractor unit with three or more axles\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\n(2) This paragraph is subject to paragraphs 5 and 6 below.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2452/schedule/1/paragraph/2",
    "retrieved_at": "2026-10-29T13:49:59.222657+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."
}