Legislation – Finance Act 2025

In paragraph 9 (rigid goods vehicles exceeding 3,500 kgs revenue weight), 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	171	171	171
7,500	11,999	207	207	207
11,999	14,000	98	98	98
14,000	15,000	109	98	98
15,000	19,000	311	98	98
19,000	21,000	311	130	98
21,000	23,000	311	218	98
23,000	25,000	311	311	218
25,000	27,000	311	311	311
27,000	44,000	311	311	580”

In paragraph 11(1) (tractive units), for Table 1 and Table 2 substitute—

“Table 1Tractive 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	171	171	171
11,999	22,000	83	83	83
22,000	23,000	87	83	83
23,000	25,000	157	83	83
25,000	26,000	275	104	83
26,000	28,000	275	151	83
28,000	31,000	311	311	83
31,000	33,000	580	580	218
33,000	34,000	580	631	218
34,000	38,000	715	715	580
38,000	44,000	881	881	881

Table 2Tractive 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	171	171	171
11,999	25,000	83	83	83
25,000	26,000	104	83	83
26,000	28,000	151	83	83
28,000	29,000	218	83	83
29,000	31,000	300	83	83
31,000	33,000	580	218	83
33,000	34,000	631	311	83
34,000	36,000	631	311	218
36,000	38,000	715	580	311
38,000	44,000	881	881	580”