82 VED rates: rigid goods vehicle with trailers
Finance Act 2014 (2014 c 26) | Legislation

82  VED rates: rigid goods vehicle with trailers

(1)     For paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of duty for rigid goods vehicle with trailer), substitute—

“10

(1)     This paragraph applies to relevant rigid goods vehicles.

(2)     A “relevant rigid goods vehicle” is a rigid goods vehicle which—

(a)     has a revenue weight exceeding 11,999 kgs,

(b)     is not a vehicle falling within paragraph 9(2), and

(c)     is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.

(3)     The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the following tables by reference to—

(a)     whether or not the vehicle has road-friendly suspension,

(b)     the number of axles on the vehicle,

(c)     the appropriate HGV road user levy band for the vehicle (see column (1) in the tables),

(d)

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