Section 83 — Finance Act 2014: VED rates: use for exceptional loads, rigid goods vehicles and tractive units

VED rates: use for exceptional loads, rigid goods vehicles and tractive units 83 1 Schedule 1 to VERA 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 vehicle Rate (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 1 Tractive unit with two axles Revenue weight of vehicle Rate (1) (2) (3) (4) (5) Exceeding Not exceeding Any no of semi-trailer axles 2 or more semi-trailer axles 3 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 2 Tractive 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 2 or more semi-trailer axles 3 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 reduced 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 section have effect in relation to licences taken out on or after 1 April 2014.