
1 
This Order may be cited as the Vehicles Excise Duty (Simplification of Goods Vehicles Rates) Order 1993 and comes into force on 8th November 1993. 
2 
Schedule 1 to this Order modifies Schedule 4 to the Vehicles (Excise) Act 1971.
3 
The enactments specified in Schedule 2 to this Order are repealed in consequence of Schedule 1.
Signed by authority of the Secretary of State for Transport
Robert Key
Parliamentary Under Secretary of State,
Department of Transport
11th October 1993
SCHEDULE 1
Article 2
1 
Schedule 4 to the Vehicles (Excise) Act 1971 (annual rates of vehicles excise duty on goods vehicles) is modified as follows.
2 
For paragraphs 2 to 4 of Part I (and the heading immediately preceding paragraph 2) substitute—“
2 

(1) The annual rate of duty applicable to a rigid goods vehicle which has a plated gross weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—
(a) the plated gross weight of the vehicle; and
(b) the number of axles on the vehicle.

Plated gross weight of vehicle Exceeding Not exceeding
Rate
Two axle vehicle Three axle vehicle Four or more axle vehicle
kgs kgs £ £ £
7,500 12,000 290 290 290
12,000 13,000 450 470 340
13,000 14,000 630 470 340
14,000 15,000 810 470 340
15,000 17,000 1,280 470 340
17,000 19,000 — 820 340
19,000 21,000 — 990 340
21,000 23,000 — 1,420 490
23,000 25,000 — 2,160 800
25,000 27,000 — 2,260 1,420
27,000 29,000 — — 2,240
29,000 31,000 — — 3,250
31,000 32,000 — — 4,250
(2) This paragraph is subject to paragraph 1(1)(c) above and paragraphs 5 and 6 below.
3 

(1) The annual rate of duty applicable, in accordance with paragraph 2 above, to a rigid goods vehicle which has a plated gross weight exceeding 12,000 kilograms and which is used for drawing a trailer which—
(a) has a plated gross weight exceeding 4,000 kilograms; and
(b) when so drawn, is used for the conveyance of goods or burden,
shall be increased by the amount of the supplement (“the trailer supplement”) which is appropriate to the trailer being drawn.
(2) The amount appropriate to a trailer—
(a) if its plated gross weight does not exceed 12,000 kilograms, is £130, and
(b) if its plated gross weight exceeds 12,000 kilograms, is £360.
(3) This paragraph is subject to paragraph 6 below.
4 

(1) The annual rate of duty applicable to a tractor unit which has a plated train weight exceeding 7,500 kilograms shall be determined in accordance with the following table by reference to—
(a) the plated train weight of the tractor unit;
(b) the number of axles on the tractor unit; and
(c) the types of semi-trailers, distinguished according to the number of their axles, which are to be drawn by it.

Plated train weight of tractor unit Exceeding Not exceeding
Rate for tractor unit with fewer than three axles Semi-trailers with any no. of axles Only 2 or more axled semi-trailers Only 3 or more axled semi-trailers
Rate for tractor unit with three or more axles Semi-trailers with any no. of axles Only 2 or more axled semi-trailers Only 3 or more axled semi-trailers
kgs kgs £ £ £ £ £ £
7,500 12,000 290 290 290 290 290 290
12,000 16,000 440 440 440 440 440 440
16,000 20,000 500 440 440 440 440 440
20,000 23,000 780 440 440 440 440 440
23,000 26,000 1,150 570 440 570 440 440
26,000 28,000 1,150 1,090 440 1,090 440 440
28,000 31,000 1,680 1,680 1,050 1,680 640 440
31,000 33,000 2,450 2,450 1,680 2,450 970 440
33,000 34,000 5,000 5,000 1,680 2,450 1,420 550
34,000 36,000 5,000 5,000 2,750 2,450 2,030 830
36,000 38,000 5,000 5,000 3,100 2,730 2,730 1,240
(2) This paragraph is subject to paragraphs 5 and 6 below.”
3 
In paragraph 5 of Part I—
(a) in sub-paragraph (2), for the words from “determined” to the end substitute “determined—
(a) where the vehicle is a rigid goods vehicle, in accordance with paragraph 2 above but on the assumption that the vehicle has a plated gross weight exceeding 31,000 kilograms but not exceeding 32,000 kilograms; and
(b) where the vehicle is a tractor unit, in accordance with paragraph 4 above but on the assumption that the tractor unit has a plated train weight exceeding 37,000 kilograms but not exceeding 38,000 kilograms.”, and
(b) omit sub-paragraph (3).
4 
For paragraph 6 of Part I substitute—“
6 

(1) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—
(a) which has a plated gross weight or plated train weight not exceeding 3,500 kilograms; or
(b) which has no such weight but has a design weight not exceeding 3, 500 kilograms,
is £85.
(2) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle—
(a) which has a plated gross weight or plated train weight exceeding 3, 500 kilograms but not exceeding 7,500 kilograms; or
(b) which has no such weight but has a design weight exceeding 3,500 kilograms,
is £100.
(3) The annual rate of duty applicable to a farmer’s goods vehicle or a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms shall be determined in accordance with paragraphs 2 to 4 above but on the assumptions specified in sub-paragraph (4) below.
(4) The assumptions referred to in sub-paragraph (3) above are—
(a) that the rates of duty specified in the tables in paragraphs 2 and 4 above are—
(i) in the case of a farmer’s goods vehicle, sixty per cent; and
(ii) in the case of a showman’s goods vehicle, twenty-five per cent,
of the rates actually specified in the tables (but subject to sub-paragraph (5) below); and
(b) that the amount of the trailer supplement under paragraph 3 above in the case of a showman’s goods vehicle is £80.
(5) Where a rate arrived at in accordance with sub-paragraph (4) above would be an amount which is not a multiple of £5, the rate shall—
(a) where it would on division by five produce a remainder of £2.50 or more, be rounded up to the nearest amount which is such a multiple; and
(b) otherwise, be rounded down to the nearest amount which is such a multiple.
(6) Notwithstanding sub-paragraphs (3) to (5) above—
(a) the annual rate of duty applicable to a farmer’s goods vehicle which is a rigid goods vehicle with two axles and has a plated gross weight exceeding 14,000 kilograms but not exceeding 15,000 kilograms is £490;
(b) the annual rate of duty applicable to a showman’s goods vehicle which has a plated gross weight or plated train weight exceeding 7,500 kilograms but not exceeding 12,000 kilograms is £100;
(c) the annual rate of duty applicable to a showman’s goods vehicle which is a rigid goods vehicle with four or more axles and has a plated gross weight exceeding 12,000 kilograms but not exceeding 21,000 kilograms is £90; and
(d) the annual rate of duty applicable to a showman’s goods vehicle which is a rigid goods vehicle with four or more axles and has a plated gross weight exceeding 31,000 kilograms but not exceeding 32,000 kilograms is £1,060.”
5 
Omit Part II.
SCHEDULE 2
Article 3


Chapter Short title Extent of repeal
1971 c. 10. The Vehicles (Excise) Act 1971. In Schedule 4, in Part I paragraph 5(3) and Part II.
1983 c. 28. The Finance Act 1983. In Schedule 3, in Part II paragraph 8(5)(b).
1984 c. 43. The Finance Act 1984. In Schedule 2, in Part II paragraph 6(3).
1985 c. 54. The Finance Act 1985. In Schedule 2, in Part II paragraph 7.
1987 c. 16. The Finance Act 1987. Section 2(2)(a).
1990 c. 29. The Finance Act 1990. Section 5(5).
  In Schedule 2, in Part II paragraphs 3, 4, 5, 6(4) and 7 and Part IV.
1992 c. 48. The Finance (No. 2) Act 1992. Section 11(2) and (4) to (9).
1993 c. 34. The Finance Act 1993. Section 17(6).