How are vehicle excise duty rates determined for rigid goods vehicles under schedule 1 paragraph 9 of the Vehicle Excise and Registration Act 1994?

Annual vehicle excise duty for rigid goods vehicles exceeding 3,500 kg revenue weight is determined by a structured table with ten weight bands ranging up to 44,000 kg. Rates vary by the number of axles — two, three, or four or more — with heavier vehicles and those with fewer axles generally paying higher rates, ranging from £98 to £580 per year.

What is the basic goods vehicle rate under paragraph 9 and which vehicles qualify for it?

The basic goods vehicle rate is £171 per year, defined as the two-axle rate for vehicles over 3,500 kg but not exceeding 7,500 kg. Three categories qualify: showman's goods vehicles up to 44,000 kg revenue weight, island goods vehicles over 3,500 kg, and vehicles used loaded only for driving lessons or tests.

What vehicle excise duty rate applies to rigid goods vehicles exceeding 44,000 kg revenue weight?

Rigid goods vehicles exceeding 44,000 kg revenue weight are charged a flat annual rate of £1,643, reflecting the greater road wear caused by very heavy vehicles. The only exception is island goods vehicles, which pay the basic goods vehicle rate of £171 regardless of their weight exceeding 44,000 kg.

How does the number of axles affect vehicle excise duty for rigid goods vehicles?

Vehicles with fewer axles generally pay higher duty at the same revenue weight because they concentrate weight over fewer points, causing more road damage. For example, a two-axle vehicle between 15,000 kg and 19,000 kg pays £311 per year, whereas a three-axle vehicle in the same weight band pays only £98.

Vehicle Excise and Registration Act 1994 schedule 1 paragraph 9

Vehicle excise duty rates for rigid goods vehicles

Schedule 1 paragraph 9 sets out the annual vehicle excise duty rates for rigid goods vehicles with a revenue weight exceeding 3,500 kilograms, based on the vehicle's weight and number of axles.

Annual duty for rigid goods vehicles over 3,500 kg is determined by a table using the vehicle's revenue weight and number of axles (two, three, or four or more), with rates ranging from £98 to £580.
Certain categories — showman's goods vehicles (up to 44,000 kg), island goods vehicles, and vehicles used loaded only for driving lessons or tests — pay only the basic goods vehicle rate of £171.
Rigid goods vehicles exceeding 44,000 kg revenue weight (other than island goods vehicles) are charged a flat annual rate of £1,643.
The basic goods vehicle rate is defined as the rate for a two-axle rigid goods vehicle in the lowest weight band (over 3,500 kg but not exceeding 7,500 kg), which is £171.

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