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51. Vehicle excise duty (rates for vehicles with exceptional loads, rigid goods vehicles and tractive units)

Volume 578: debated on Tuesday 25 March 2014

Resolved,

That—

(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows.

(2) In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy reduced pollution requirements), for “£2,585” substitute “£1,585”.

(3) In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution requirements), for the table in sub-paragraph (1) substitute—

“Revenue Weight of VehicleRate

(1)

(2)

(3)

(4)

(5)

Exceeding

Not Exceeding

Two Axle Vehicle

Three Axle Vehicle

Four or More Axle Vehicle

kgs

kgs

£

£

£

3,500

7,500

165

165

165

7,500

11,999

200

200

200

11,999

14,000

95

95

95

14,000

15,000

105

95

95

15,000

19,000

300

95

95

19,000

21,000

300

125

95

21,000

23,000

300

210

95

23,000

25,000

300

300

210

25,000

27,000

300

300

300

27,000

44,000

300

300

560”

(4) In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the reduced pollution requirements), for “£2,585” substitute “£1,585”.

(5) For the italic heading immediately before paragraph 9 substitute “rigid goods vehicles exceeding 3.500 kgs revenue weight”.

(6) In paragraph 11(1) (tractive units which do not satisfy reduced pollution requirements_—

(a) for “table” substitute “tables” , and

(b) for the table substitute—

“Table 1

Tractive Unit with Two Axles

Revenue Weight of Vehicle

Rate

(1)

(2)

(3)

(4)

(5)

Exceeding

Not Exceeding

Any No of Semi-trailer Axles

Two or More Semi-trailer axles

Three or More Semi-trailer Axles

kgs

kgs

£

£

£

3,500

11,999

165

165

165

11,999

22,000

80

80

80

22,000

23,000

84

80

80

23,000

25,000

151

80

80

25,000

26,000

265

100

80

26,000

28,000

265

146

80

28,000

31,000

300

300

80

31,000

33,000

560

560

210

33,000

34,000

560

609

210

34,000

38,000

690

690

560

38,000

44,000

850

850

850

Table 2

Tractive Unit with Three or More Axles

Revenue Weight of Vehicle

Rate

(1)

(2)

(3)

(4)

(5)

Exceeding

Not Exceeding

Any No of Semi-trailer Axles

Two or More Semi-trailer axles

Three or More Semi-trailer Axles

kgs

kgs

£

£

£

3,500

11,999

165

165

165

11,999

25,000

80

80

80

25,000

26,000

100

80

80

26,000

28,000

146

80

80

28,000

29,000

210

80

80

29,000

31,000

289

80

80

31,000

33,000

560

210

80

33,000

34,000

609

300

80

34,000

36,000

609

300

210

36,000

38,000

690

560

300

38,000

44,000

850

850

560”

(7) In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy reduces pollution requirements), for “£2,585” substitute “£1,585”.

(8) In paragraph 11C(2) (tractive units: special cases)—

(a) omit “Subject to paragraph 11D,”, and

(b) in paragraph (a),for “£650” substitute “£10”.

(9) Omit paragraph 11D (vehicles without road friendly suspension) and the italic heading before it.

(10) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2014.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.