Legislation – Finance Act 2026
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.