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 1Tractive 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 2Tractive 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.