Legislation – Finance Act 2026
Changes to legislation:
Finance Act 2026, Section 94 is up to date with all changes known to be in force on or before 16 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 94:
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 15 excluded by S.I. 2026/331 reg. 19
Part 3Other existing taxes
Taxes relating to vehicles
94Vehicle 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
247
B(T)
12,000
–
–
33,000
317
B(T)
12,000
–
33,000
36,000
431
B(T)
12,000
–
36,000
38,000
343
B(T)
12,000
–
38,000
–
477
D(T)
4,000
12,000
–
30,000
392
D(T)
12,000
–
–
38,000
462
D(T)
12,000
–
38,000
–
477
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
247
B(T)
12,000
–
–
38,000
317
B(T)
12,000
–
38,000
40,000
421
B(T)
12,000
–
40,000
–
317
C(T)
4,000
12,000
–
35,000
328
C(T)
12,000
–
–
38,000
397
C(T)
12,000
–
38,000
40,000
421
C(T)
12,000
–
40,000
–
397
D(T)
4,000
10,000
–
33,000
392
D(T)
4,000
10,000
33,000
36,000
431
D(T)
10,000
12,000
–
38,000
392
D(T)
12,000
–
–
–
462
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
247
B(T)
12,000
–
–
–
317
C(T)
4,000
12,000
–
37,000
328
C(T)
12,000
–
–
–
397
D(T)
4,000
12,000
–
39,000
392
D(T)
12,000
–
–
–
462
E(T)
4,000
12,000
–
–
575
E(T)
12,000
–
–
–
645
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
247
B(T)
12,000
–
–
31,000
317
B(T)
12,000
–
31,000
33,000
431
B(T)
12,000
–
33,000
36,000
654
B(T)
12,000
–
36,000
38,000
477
B(T)
12,000
–
38,000
–
649
D(T)
4,000
12,000
–
30,000
392
D(T)
12,000
–
–
33,000
462
D(T)
12,000
–
33,000
36,000
654
D(T)
12,000
–
36,000
38,000
477
D(T)
12,000
–
38,000
–
649
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
247
B(T)
4,000
10,000
29,000
31,000
311
B(T)
10,000
12,000
–
33,000
247
B(T)
12,000
–
–
36,000
317
B(T)
12,000
–
36,000
38,000
421
B(T)
12,000
–
38,000
–
583
C(T)
4,000
10,000
–
31,000
328
C(T)
4,000
10,000
31,000
33,000
431
C(T)
10,000
12,000
–
35,000
328
C(T)
12,000
–
–
36,000
397
C(T)
12,000
–
36,000
38,000
421
C(T)
12,000
–
38,000
–
583
D(T)
4,000
10,000
–
31,000
392
D(T)
4,000
10,000
31,000
33,000
431
D(T)
4,000
10,000
33,000
35,000
654
D(T)
10,000
12,000
–
36,000
392
D(T)
10,000
12,000
36,000
37,000
421
D(T)
12,000
–
–
38,000
462
D(T)
12,000
–
38,000
–
583
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
247
B(T)
12,000
–
–
–
317
C(T)
4,000
12,000
–
37,000
328
C(T)
12,000
–
–
–
397
D(T)
4,000
10,000
–
36,000
392
D(T)
4,000
10,000
36,000
37,000
477
D(T)
10,000
12,000
–
39,000
392
D(T)
12,000
–
–
–
462
E(T)
4,000
10,000
–
38,000
575
E(T)
4,000
10,000
38,000
–
649
E(T)
10,000
12,000
–
–
575”.
(2)
In that paragraph, in sub-paragraph (7), for “£631” substitute “£654”
.
(3)
The amendments made by this section have effect in relation to licences taken out on or after 1 April 2026.