Debate: 50. Vehicle excise duty (rates for rigid goods vehicles with trailers)

49. Vehicle excise duty (rates for light passenger vehicles etc)

50. Vehicle excise duty (rates for rigid goods vehicles with trailers)

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

Tuesday 25th March 2014

(10 years, 6 months ago)

Commons Chamber

Share Debate

Read Hansard Text

Resolved,

That—

(1) For paragraph 10 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (supplement to annual rate of duty for rigid goods vehicle with trailer), substitute—

“10 (1) This paragraph applies to relevant rigid goods vehicles.

(2) A “relevant rigid goods vehicle” is a rigid goods vehicle which—

(a) has a revenue weight exceeding 11,999 kgs,

(b) is not a vehicle falling within paragraph 9(2), and

(c) is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.

(3) The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the following tables by reference to—

(a) whether or not the vehicle has road-friendly suspension,

(b) the number of axles on the vehicle,

(d) the plated gross weight of the trailer (see columns (2) and (3) in the tables), and

(e) the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).

(4) For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —

(a) an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor

(b) a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

(5) The “appropriate HGV road user levy band” in relation to a vehicle means the band into which the vehicle falls for the purposes of calculating the rate of HGV road user levy that is charged in respect of the vehicle (see Schedule 1 to the HGV Road User Levy Act 2013).

(6) The tables are arranged as follows—

(a) table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;

(b) table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;

(d) table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;

(e) table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;

(f) table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.

*Table 1*
Vehicles with Road-friendly Suspension and Two Axles
Appropriate HGV Road User Levy Band	Plated Gross Weight of trailer	Total Weight	Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not Exceeding (kgs)	Not Exceeding (kgs)	£
B(T)	4,000	12,000	-	27,000	230
B(T)	12,000	-	-	33,000	295
B(T)	12,000	-	33,000	36,000	401
B(T)	12,000	-	36,000	38,000	319
B(T)	12,000	-	38,000	-	444
D(T)	4,000	12,000	-	30,000	365
D(T)	12,000	-	-	38,000	430
D(T)	12,000	-	38,000	-	444

*Table 2*
Vehicles with Road-friendly Suspension and Three Axles
Appropriate HGV Road User Levy Band	Plated Gross Weight of Trailer	Total Weight	Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not Exceeding (kgs)	Exceeding (kgs)	Not Exceeding (kgs)	£
B(T)	4,000	12,000	-	33,000	230
B(T)	12,000	-	-	38,000	295
B(T)	12,000	-	38,000	40,000	392
B(T)	12,000	-	40,000	-	295
C(T)	4,000	12,000	-	35,000	305
C(T)	12,000	-	-	38,000	370
C(T)	12,000	-	38,000	40,000	392
C(T)	12,000	-	40,000	-	370
D(T)	4,000	10,000	-	33,000	365
D(T)	4,000	10,000	33,000	36,000	401
D(T)	10,000	12,000	-	38,000	365
D(T)	12,000	-	-	-	430

*Table 3*
Vehicles with Road-friendly suspension and Four or More Axles
Appropriate HGV Road User Levy Band	Plated Gross Weight of Trailer	Total Weight	Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not Exceeding (kgs)	Exceeding (kgs)	Not Exceeding (kgs)	£
B(T)	4,000	12,000	-	35,000	230
B(T)	12,000	-	-	-	295
C(T)	4,000	12,000	-	37,000	305
C(T)	12,000	-	-	-	370
D(T)	4,000	12,,000	-	39,000	365
D(T)	12,000	-	-	-	430
E(T)	4,000	12,000	-	-	535
E(T)	12,000	-	-	-	600

*Table 4*
Vehicles Without Road-friendly Suspension with Two Axles
Appropriate HGV Road User Levy Band	Plated Gross Weight of Trailer	Total Weight	Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not Exceeding (kgs)	Exceeding (kgs)	Not Exceeding (kgs)	£
B(T)	4,000	12,000	-	27,000	230
B(T)	12,000	-	-	31,000	295
B(T)	12,000	-	31,000	33,000	401
B(T)	12,000	-	33,000	36,000	609
B(T)	12,000	-	36,000	38,000	444
B(T)	12,000	-	38,000	-	604
D(T)	4,000	12,000	-	30,000	365
D(T)	12,000	-	-	33,000	430
D(T)	12,000	-	33,000	36,000	609
D(T)	12,000	-	36,000	38,000	444
D(T)	12,000	-	38,000	-	604

*Table 5*
Vehicles without Road-friendly Suspension with Three Axles
Appropriate HGV Road User Levy Band	Plated Gross Weight of Trailer	Total Weight	Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not Exceeding (kgs)	Exceeding (kgs)	Not Exceeding (kgs)	£
B(T)	4,000	10,000	-	29,000	230
B(T)	4,000	10,000	29,000	31,000	289
B(T)	10,000	12,000	-	33,000	230
B(T)	12,000	-	-	36,000	295
B(T)	12,000	-	36,000	38,000	392
B(T)	12,000	-	38,000	-	542
C(T)	4,000	10,000	-	31,000	305
C(T)	4,000	10,000	31,000	33,000	401
C(T)	10,000	12,000	-	35,000	305
C(T)	12,000	-	-	36,000	370
C(T)	12,000	-	36,000	38,000	392
C(T)	12,000	-	38,000	-	542
D(T)	4,000	10,000	-	31,000	365
D(T)	4,000	10,000	31,000	33,000	401
D(T)	4,000	10,000	33,000	35,000	609
D(T)	10,000	12,000	-	36,000	365
D(T)	10,000	12,000	36,000	37,000	392
D(T)	12,000	-	-	38,000	430
D(T)	12,000	-	38,000	-	542

*Table 6*
Vehicles without Road-friendly Suspension with Four or More Axles
Appropriate HGV Road User Levy Band	Plated Gross Weight of Trailer	Total Weight	Rate
(1)	(2)	(3)	(4)	(5)	(6)
	Exceeding (kgs)	Not Exceeding (kgs)	Exceeding (kgs)	Not Exceeding (kgs)	£
B(T)	4,000	12,000	-	35,000	230
B(T)	12,000	-	-	-	295
C(T)	4,000	12,000	-	37,000	305
C(T)	12,000	-	-	-	370
D(T)	4,000	10,000	-	36,000	365
D(T)	4,000	10,000	36,000	37,000	444
D(T)	10,000	12,000	-	39,000	365
D(T)	12,000	-	-	-	430
E(T)	4,000	10,000	-	38,000	535
E(T)	4,000	10,000	38,000	-	604
E(T)	10,000	12,000	-	-	535

(7) The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of table 1 to 6 is £609.”

(2) In paragraph 2(2) of Schedule 1 to the HGV road User Levy Act 2013, for “within paragraph 10” substitute “which is a relevant rigid goods vehicle within the meaning of paragraph 10”.

(3) The amendment made by paragraph (1) has effect in relation to licences taken out on or after 1 April 2014.

(4) The amendment made by paragraph (2) comes into force on 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.

Return to start of debate - Return to top of page