Legislation – Finance Act 2025
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There are currently no known outstanding effects for the Finance Act 2025, Section 68.
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Part 3Other taxes
Taxes relating to vehicles
68Rates of vehicle excise duty for rigid goods vehicles with trailers
(1)
“Table 1Vehicles with road-friendly suspension and 2 axles
Vehicle excise duty band
Plated gross weight of trailer
Total weight
Rate
(1)
(2)
(3)
(4)
(5)
(6)
Exceeding (kgs)
Not exceeding (kgs)
Exceeding (kgs)
Not exceeding (kgs)
£
B(T)
4,000
12,000
–
27,000
238
B(T)
12,000
–
–
33,000
306
B(T)
12,000
–
33,000
36,000
416
B(T)
12,000
–
36,000
38,000
331
B(T)
12,000
–
38,000
–
460
D(T)
4,000
12,000
–
30,000
378
D(T)
12,000
–
–
38,000
446
D(T)
12,000
–
38,000
–
460
Table 2Vehicles with road-friendly suspension and 3 axles
Vehicle excise duty band
Plated gross weight of trailer
Total weight
Rate
(1)
(2)
(3)
(4)
(5)
(6)
Exceeding (kgs)
Not exceeding (kgs)
Exceeding (kgs)
Not exceeding (kgs)
£
B(T)
4,000
12,000
–
33,000
238
B(T)
12,000
–
–
38,000
306
B(T)
12,000
–
38,000
40,000
406
B(T)
12,000
–
40,000
–
306
C(T)
4,000
12,000
–
35,000
316
C(T)
12,000
–
–
38,000
383
C(T)
12,000
–
38,000
40,000
406
C(T)
12,000
–
40,000
–
383
D(T)
4,000
10,000
–
33,000
378
D(T)
4,000
10,000
33,000
36,000
416
D(T)
10,000
12,000
–
38,000
378
D(T)
12,000
–
–
–
446
Table 3Vehicles with road-friendly suspension and 4 or more axles
Vehicle excise duty band
Plated gross weight of trailer
Total weight
Rate
(1)
(2)
(3)
(4)
(5)
(6)
Exceeding (kgs)
Not exceeding (kgs)
Exceeding (kgs)
Not exceeding (kgs)
£
B(T)
4,000
12,000
–
35,000
238
B(T)
12,000
–
–
–
306
C(T)
4,000
12,000
–
37,000
316
C(T)
12,000
–
–
–
383
D(T)
4,000
12,000
–
39,000
378
D(T)
12,000
–
–
–
446
E(T)
4,000
12,000
–
–
555
E(T)
12,000
–
–
–
622
Table 4Vehicles without road-friendly suspension with 2 axles
Vehicle excise duty band
Plated gross weight of trailer
Total weight
Rate
(1)
(2)
(3)
(4)
(5)
(6)
Exceeding (kgs)
Not exceeding (kgs)
Exceeding (kgs)
Not exceeding (kgs)
£
B(T)
4,000
12,000
–
27,000
238
B(T)
12,000
–
–
31,000
306
B(T)
12,000
–
31,000
33,000
416
B(T)
12,000
–
33,000
36,000
631
B(T)
12,000
–
36,000
38,000
460
B(T)
12,000
–
38,000
–
626
D(T)
4,000
12,000
–
30,000
378
D(T)
12,000
–
–
33,000
446
D(T)
12,000
–
33,000
36,000
631
D(T)
12,000
–
36,000
38,000
460
D(T)
12,000
–
38,000
–
626
Table 5Vehicles without road-friendly suspension with 3 axles
Vehicle excise duty band
Plated gross weight of trailer
Total weight
Rate
(1)
(2)
(3)
(4)
(5)
(6)
Exceeding (kgs)
Not exceeding (kgs)
Exceeding (kgs)
Not exceeding (kgs)
£
B(T)
4,000
10,000
–
29,000
238
B(T)
4,000
10,000
29,000
31,000
300
B(T)
10,000
12,000
–
33,000
238
B(T)
12,000
–
–
36,000
306
B(T)
12,000
–
36,000
38,000
406
B(T)
12,000
–
38,000
–
562
C(T)
4,000
10,000
–
31,000
316
C(T)
4,000
10,000
31,000
33,000
416
C(T)
10,000
12,000
–
35,000
316
C(T)
12,000
–
–
36,000
383
C(T)
12,000
–
36,000
38,000
406
C(T)
12,000
–
38,000
–
562
D(T)
4,000
10,000
–
31,000
378
D(T)
4,000
10,000
31,000
33,000
416
D(T)
4,000
10,000
33,000
35,000
631
D(T)
10,000
12,000
–
36,000
378
D(T)
10,000
12,000
36,000
37,000
406
D(T)
12,000
–
–
38,000
446
D(T)
12,000
–
38,000
–
562
Table 6Vehicles without road-friendly suspension with 4 or more axles
Vehicle excise duty band
Plated gross weight of trailer
Total weight
Rate
(1)
(2)
(3)
(4)
(5)
(6)
Exceeding (kgs)
Not exceeding (kgs)
Exceeding (kgs)
Not exceeding (kgs)
£
B(T)
4,000
12,000
–
35,000
238
B(T)
12,000
–
–
–
306
C(T)
4,000
12,000
–
37,000
316
C(T)
12,000
–
–
–
383
D(T)
4,000
10,000
–
36,000
378
D(T)
4,000
10,000
36,000
37,000
460
D(T)
10,000
12,000
–
39,000
378
D(T)
12,000
–
–
–
446
E(T)
4,000
10,000
–
38,000
555
E(T)
4,000
10,000
38,000
–
626
E(T)
10,000
12,000
–
–
555”
(2)
In that paragraph, in sub-paragraph (7), for “£609” substitute “£631”
.
(3)
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.