# The Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993, Paragraph 2


For paragraphs 2 to 4 of Part I (and the heading immediately preceding paragraph 2) substitute—
“Rigid goods vehicles exceeding 7,500 kilograms plated gross weight
2 (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—
(a) the plated gross weight of the vehicle; and
(b) the number of axles on the vehicle.
Plated gross weight of vehicle
Exceeding
Not exceeding
Rate
Two axle vehicle
Three axle vehicle
Four or more axle vehicle
kgs
kgs
£
£
£
7,500
12,000
290
290
290
12,000
13,000
450
470
340
13,000
14,000
630
470
340
14,000
15,000
810
470
340
15,000
17,000
1,280
470
340
17,000
19,000
—
820
340
19,000
21,000
—
990
340
21,000
23,000
—
1,420
490
23,000
25,000
—
2,160
800
25,000
27,000
—
2,260
1,420
27,000
29,000
—
—
2,240
29,000
31,000
—
—
3,250
31,000
32,000
—
—
4,250
(2) This paragraph is subject to paragraph 1(1)(c) above and paragraphs 5 and 6 below.
3 (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—
(a) has a plated gross weight exceeding 4,000 kilograms; and
(b) when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (“the trailer supplement”) which is appropriate to the trailer being drawn.
(2) The amount appropriate to a trailer—
(a) if its plated gross weight does not exceed 12,000 kilograms, is £130, and
(b) if its plated gross weight exceeds 12,000 kilograms, is £360.
(3) This paragraph is subject to paragraph 6 below.
Tractor units exceeding 7,500 kilograms plated train weight
4 (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
Exceeding
Not exceeding
Rate for tractor unit with fewer than three axles
Semi-trailers with any no. of axles
Only 2 or more axled semi-trailers
Only 3 or more axled semi-trailers
Rate for tractor unit with three or more axles
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
(2) This paragraph is subject to paragraphs 5 and 6 below.”

---
Source: https://www.legislation.gov.uk/uksi/1993/2452/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.