Vehicle Excise and Registration Act 1994 schedule 1 paragraph 11

Vehicle excise duty rates for tractive units

Schedule 1 paragraph 11 sets out the annual vehicle excise duty rates for tractive units (tractor units used to pull semi-trailers) with a revenue weight exceeding 3,500 kilograms.

• Duty rates for tractive units over 3,500 kg are determined by the unit's revenue weight, the number of axles on the tractive unit (two axles, or three or more), and the number of axles on the semi-trailers it will pull.
• Reduced flat rates apply to certain categories: showman's goods vehicles (up to 44,000 kg), island goods vehicles, and tractive units used solely for driving instruction or testing — all of which are charged at the basic goods vehicle rate (equivalent to a rigid goods vehicle of 3,500–7,500 kg in the two-axle column).
• Tractive units with a revenue weight exceeding 44,000 kg that are not island goods vehicles are charged a fixed annual rate of £1,643, regardless of axle configuration.
• Within the main rate tables, rates generally increase with revenue weight, but are lower where the semi-trailer has more axles — reflecting that weight is spread more evenly across additional axles, causing less road wear.