{
  "url": "https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993/schedule-1/paragraph-4",
  "json_url": "https://openlegislation.uk/vehicles-excise-duty-simplification-of-goods-vehicles-rates-order-1993/schedule-1/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "For paragraph 6 of Part I substitute—\n“6 (1) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—\n(a) which has a plated gross weight or plated train weight not exceeding 3,500 kilograms; or\n(b) which has no such weight but has a design weight not exceeding 3, 500 kilograms,\nis £85.\n(2) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—\n(a) which has a plated gross weight or plated train weight exceeding 3, 500 kilograms but not exceeding 7,500 kilograms; or\n(b) which has no such weight but has a design weight exceeding 3,500 kilograms,\nis £100.\n(3) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms shall be determined in accordance with paragraphs 2 to 4 above but on the assumptions specified in sub-paragraph (4) below.\n(4) The assumptions referred to in sub-paragraph (3) above are—\n(a) that the rates of duty specified in the tables in paragraphs 2 and 4 above are—\n(i) in the case of a farmer’s goods vehicle, sixty per cent; and\n(ii) in the case of a showman’s goods vehicle, twenty-five per cent,\nof the rates actually specified in the tables (but subject to sub-paragraph (5) below); and\n(b) that the amount of the trailer supplement under paragraph 3 above in the case of a showman’s goods vehicle is £80.\n(5) Where a rate arrived at in accordance with sub-paragraph (4) above would be an amount which is not a multiple of £5, the rate shall—\n(a) where it would on division by five produce a remainder of £2.50 or more, be rounded up to the nearest amount which is such a multiple; and\n(b) otherwise, be rounded down to the nearest amount which is such a multiple.\n(6) Notwithstanding sub-paragraphs (3) to (5) above—\n(a) the annual rate of duty applicable to a farmer’s goods vehicle which is a rigid goods vehicle with two axles and has a plated gross weight exceeding 14,000 kilograms but not exceeding 15,000 kilograms is £490;\n(b) the annual rate of duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100;\n(c) the annual rate of duty applicable to a showman’s goods vehicle which is a rigid goods vehicle with four or more axles and has a plated gross weight exceeding 12,000 kilograms but not exceeding 21,000 kilograms is £90; and\n(d) the annual rate of duty applicable to a showman’s goods vehicle which is a rigid goods vehicle with four or more axles and has a plated gross weight exceeding 31,000 kilograms but not exceeding 32,000 kilograms is £1,060.”",
  "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/4",
    "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."
}