Vehicle Excise and Registration Act 1994 Schedule 1 Paragraph 10

Relevant rigid goods vehicles used for drawing trailers

Schedule 1 paragraph 10 sets out the annual vehicle excise duty rates for heavy rigid goods vehicles that are used to tow trailers carrying goods.

• A relevant rigid goods vehicle is a rigid lorry with a revenue weight over 11,999 kg that tows a goods-carrying trailer with a plated gross weight over 4,000 kg.
• The annual duty rate depends on five factors: whether the vehicle has road-friendly suspension, its number of axles, its vehicle excise duty band, the trailer's plated gross weight, and the combined total weight of vehicle and trailer.
• Six rate tables apply: one for each combination of suspension type (road-friendly or not) and axle count (2, 3, or 4+ axles), with annual rates ranging from £238 to £631.
• Any relevant rigid goods vehicle that does not fall within any of the six tables is charged a default annual rate of £631.