New Vehicle Excise Duty Rates for Lorries
Disclaimer: Please use this web page as a guide to VED rates only. Being copied by hand means that there may be errors so we advise that you check with the DVLA for the authoratitive statement on VED rates.
As announced in the Budget 2001, the Government is introducing a new system of lorry vehicle excise duty (VED) from 1 December 2001. The new system contains seven bands and will provide hauliers with greater flexibility to operate lorries at different weight and axle structures. Hauliers should choose a band that covers the weight and axle structurers that they intend to operate. They will be able to move about within the band without having to relicense the vehicle.
The new HGV VED bands
("RPC" means the vehicle has a Reduced Pollution Certificate)
| Lorry VED Band | New Standard Rates | New RPC Rates |
|---|---|---|
| A | £165 | £160 |
| B | £200 | £160 |
| C | £450 | £210 |
| D | £650 | £280 |
| E | £1,200 | £700 |
| F | £1,500 | £1,000 |
| G | £1,850 | £1,350 |
VED Bands for Rigid lorries
| Vehicle | 2 axles | 3 axles | 4 axles or more |
|---|---|---|---|
| Not over 7.5t | A | A | A |
| Not over 15t | B | B | B |
| Not over 21t | D | B | B |
| Not over 23t | - | C | B |
| Not over 25t | - | D | C |
| Not over 27t | - | D | D |
| Not over 32t | - | - | E |
VED BANDS for 2 Axle Tractive lorries
| Vehicle | 1 or more axle trailer | 2 or more axle trailer | 3 or more axle trailer |
|---|---|---|---|
| Not over 25t | A | A | A |
| Not over 28t | C | A | A |
| Not over 31t | D | D | A |
| Not over 34t | E | E | C |
| Not over 38t | F | F | E |
| Not over 40t | G | G | G |
VED BANDS for 3 Axle Tractive lorries
| Vehicle | 1 or more axle trailer | 2 or more axle trailer | 3 or more axle trailer |
|---|---|---|---|
| Not over 28t | A | A | A |
| Not over 31t | C | A | A |
| Not over 33t | E | C | A |
| Not over 34t | E | D | A |
| Not over 36t | E | D | C |
| Not over 38t | F | E | D |
| Not over 44t | G | G | E |
Goods Vehicle exemptions:
- a vehicle constructed before 1 January 1973, except a vehicle taxable as a bus, recovery vehicle, exceptional load vehicle, haulage vehicle, goods vehicle, or a special vehicle which is an unladen goods vehicle used for a commercial purpose.
- a vehicle being used for Police purposes.
- a vehicle used on tram lines.
- a vehicle not constructed or adapted for use, or used, for the carriage of driver or passenger.
- a fire engine. A vehicle constructed or adapted for fire fighting, salvage or both and used solely for the purposes of a fire brigade.
- a vehicle kept by a fire authority when used or kept on a road for fire brigade service.
- an ambulance. A vehicle constructed or adapted for, and used for no other purpose other than, the carriage of sick, injured or disabled people to or from welfare centres or places where medical or dental treatment is given and which is marked "ambulance" on both sides.
- a vehicle kept or used by a health service body or national health service trust.
- a vehicle made available by the Secretary of State under the National Health Service Act and which is used on the terms on which it is made available.
- a veterinary ambulance. A vehicle used for no other purpose other than the carriage of sick or injured animals, to or from places where veterinary treatment is to be given and which is marked "veterinary ambulance" on both sides.
- a mine rescue vehicle.
- a vehicle used solely for hauling a lifeboat and the conveyance of the necessary gear of the lifeboat being hauled.
- a vehicle being used solely for submitting it by previous arrangement (at a specified time and date) for a compulsory test or reduced pollution test; bringing it away from such a test; or during part of the test; taking it to from a re-examination; or use by an authorised person for warming-up its engine prior to a test.
- vehicles used only for agricultural , horticultural or forestry purposes which are used public roads only in passing between land occupied by the same person where the distance travelled on public roads between those areas does not exceed 1.5km.
- vehicles acquired by overseas residents and VAT zero rated.
- Crown vehicles, but every such vehicle must carry a certificate of Crown ownership.
- vehicles serving a visiting force or headquarters.
- vehicles brought temporarily into Great Britain by persons resident outside the United Kingdom are exempt for three months.
- an agricultural or off-road tractor. An agricultural tractor is a tractor used on public roads solely for purposes relating to agriculture, horticulture, forestry or cutting verges, hedges or trees bordering public roads. An off-road tractor is a tractor which is not an agricultural tractor but which is designed and constructed primarily for use otherwise than on roads and is incapable of exceeding 25mph.
- a light agricultural vehicle defined as a vehicle with a revenue weight not exceeding 1000kg designed and constructed to seat only the driver and primarily for use otherwise than on roads, and used solely for agriculture, horticulture or forestry.
- an agricultural engine.
- a mowing machine.
- a steam powered vehicle.
- an electrically propelled vehicle.
- a vehicle when used, going to or from a place for use, or kept for use, for clearing snow on public roads by means of a snow plough or similar device.
- a vehicle constructed or adapted and used solely for the conveyence of machinery for spreading material on roads to deal with frost, ice or snow.
