simpler and sustainable. To ensure those who can afford the most expensive cars make a fair contribution, a supplement of £355 () is applied unless the vehicle is zero rated will be applied to the Standard Rate of cars with a list price (not including VED) over £40,000, for the first five years in which a Standard Rate is paid. Other vehicle tax rates Light goods vehicles (TC39) Registered on or after 1 March 2001 and not over 3,500 kg revenue weight (also known as maximum or gross vehicle weight). Euro 4 light goods vehicles (TC36) Registered between 1 March 2003 and 31 December 2006, Euro 4 compliant and not over 3,500 kg revenue weight. Euro 5 light goods vehicles (TC36) Registered between 1 January 2009 and 31 December 2010, Euro 5 compliant and not over 3,500 kg revenue weight. Motorcycle (with or without sidecar) (TC17) Tricycles (not over 450kg unladen) (TC50) Trade licences Trade licences are available for between 6 and 12 months, depending on the month in which the application is made. Heavy goods vehicles Taxation for use of heavy goods vehicles on UK roads are based on the size, weight per axle. The HGV levy is suspended from 1 August 2020 to 31 July 2023 to support the haulage sector and aid pandemic recovery efforts. Previous rates were: Exempt vehicles Various classes and uses of vehicle are exempt, including vehicles older than 40 years (see below), trams, vehicles which cannot convey people, police vehicles, fire engines, ambulances and health service vehicles, mine rescue vehicles, lifeboat vehicles, certain road construction and maintenance vehicles, vehicles for disabled people, certain agricultural and land maintenance vehicles, road gritters and snow ploughs, vehicles undergoing statutory tests, vehicles imported by members of foreign armed forces, and crown vehicles. Electrically propelled vehicles were exempt until 1995 (at a time when the most common electric vehicles were milk floats); today, they are not exempt, but are generally zero rated. Each year on 1 April, vehicles constructed more than forty years before the start of that year become eligible for a free vehicle licence under "historic vehicle" legislation. This is due to the age of the vehicle and a presumption of limited mileage. Initially this was a rolling exemption applied to any vehicles over 25 years old; however, in 1997 the cutoff date was frozen at 1 January 1973. The change to "pre-1973" was unpopular in