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HGV Road User Levy Act 2013

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Changes over time for: SCHEDULE 1

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Version Superseded: 01/08/2023

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Status:

Point in time view as at 12/02/2019.

Changes to legislation:

There are currently no known outstanding effects for the HGV Road User Levy Act 2013, SCHEDULE 1. Help about Changes to Legislation

Sections 5 and 6

SCHEDULE 1U.K.Rates of HGV road user levy

[F11(1)Table 1 applies to a heavy goods vehicle that meets Euro 6 emissions standards.U.K.

(2)Table 1A applies to a heavy goods vehicle that does not meet Euro 6 emissions standards.

(3)Tables 1 and 1A set out the rates of levy for each of the Bands given by Tables 2 to 5 and by paragraph 4.]

Textual Amendments

F1Sch. 1 para. 1 substituted (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(6)(a)

Commencement Information

I1Sch. 1 para. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2

2(1)Table 2 applies to a rigid goods vehicle (whether or not used for drawing a trailer) other than one to which Table 3 applies.U.K.

(2)Table 3 applies to a rigid goods vehicle [F2which is a relevant rigid goods vehicle within the meaning of paragraph 10] of Schedule 1 to the 1994 Act (rigid goods vehicles used for drawing trailers of more than 4,000 kilograms).

(3)The appropriate Band for a vehicle to which Table 2 or 3 applies depends on—

(a)the revenue weight of the vehicle, and

(b)the number of axles on the vehicle,

ignoring any trailer.

Textual Amendments

F2Words in Sch. 1 para. 2(2) substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), s. 82(2)(4)

Commencement Information

I2Sch. 1 para. 2 in force at 1.4.2014 by S.I. 2014/797, art. 2

3(1)Table 4 applies to a tractive unit on which there are 2 axles.U.K.

(2)Table 5 applies to a tractive unit on which there are 3 or more axles.

(3)The appropriate Band for a vehicle to which Table 4 or 5 applies depends on—

(a)the revenue weight of the tractive unit, and

(b)the number of axles on the semi-trailers that are to be drawn by the tractive unit.

Commencement Information

I3Sch. 1 para. 3 in force at 1.4.2014 by S.I. 2014/797, art. 2

4U.K.The appropriate Band for any heavy goods vehicle with a revenue weight of more than 44,000 kilograms [F3is—

(a)Band E(T), in the case of a rigid goods vehicle which is a relevant rigid goods vehicle within the meaning of paragraph 10 of Schedule 1 to the 1994 Act (rigid goods vehicles used for drawing trailers of more than 4,000 kilograms), and

(b)Band G, in all other cases.]

Textual Amendments

F3Words in Sch. 1 para. 4 substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), s. 92(2)(4)

Commencement Information

I4Sch. 1 para. 4 in force at 1.4.2014 by S.I. 2014/797, art. 2

5U.K.In this Schedule—

(a)“axle”, “rigid goods vehicle” and “tractive unit” each has the same meaning as in the 1994 Act (see section 62(1) of that Act);

(b)a reference to a revenue weight of more than 11,999 kilograms is to be read as a reference to a revenue weight of 12,000 kilograms or more.

[F4(c)a heavy goods vehicle meets Euro 6 emissions standards if it complies with the emission limits set out in Annex 1 of Regulation (EC) No. 595/2009 of the European Parliament and of the Council of 18th June 2009 on type approval of motor vehicles and engines with respect to emissions from heavy duty vehicles (Euro VI) and on access to repair and maintenance information.]

Textual Amendments

F4Sch. 1 para. 5(c) inserted (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(6)(b)

Commencement Information

I5Sch. 1 para. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2

[F5TABLE 1: VEHICLES MEETING EURO 6 EMISSIONS STANDARDS - RATES FOR EACH BAND

BandDaily rateWeekly rateMonthly rateHalf-yearly rateYearly rate
A£1.53£3.83£7.65£45.90£76.50
B£1.89£4.73£9.45£56.70£94.50
C£4.32£10.80£21.60£129.60£216.00
D£6.30£15.75£31.50£189.00£315.00
E£9.00£28.80£57.60£345.60£576.00
F£9.00£36.45£72.90£437.40£729.00
G£9.00£45.00£90.00£540.00£900.00
B(T)£2.43£6.08£12.15£72.90£121.50
C(T)£5.58£13.95£27.90£167.40£279.00
D(T)£8.10£20.25£40.50£243.00£405.00
E(T)£9.00£37.35£74.70£448.20£747.00

Textual Amendments

F5 Sch. 1 Tables 1, 1A substituted (with effect in accordance with s. 60(9) of the amending Act) for Sch. 1 Table 1 by Finance Act 2019 (c. 1), s. 60(6)(c)

TABLE 1A: VEHICLES NOT MEETING EURO 6 EMISSIONS STANDARDS - RATES FOR EACH BAND

BandDaily rateWeekly rateMonthly rateHalf-yearly rateYearly rate
A£2.04£5.10£10.20£61.20£102.00
B£2.52£6.30£12.60£75.60£126.00
C£5.76£14.40£28.80£172.80£288.00
D£8.40£21.00£42.00£252.00£420.00
E£10.00£38.40£76.80£460.80£768.00
F£10.00£48.60£97.20£583.20£972.00
G£10.00£60.00£120.00£720.00£1,200.00
B(T)£3.24£8.10£16.20£97.20£162.00
C(T)£7.44£18.60£37.20£223.20£372.00
D(T)£10.00£27.00£54.00£324.00£540.00
E(T)£10.00£49.80£99.60£597.60£996.00]

[F6Table 2: rigid goods vehicle

Revenue weight of vehicle2 axle vehicle3 axle vehicle4 or more axle vehicle
More thanNot more than
kgskgsBandBandBand
11,99915,000BBB
15,00021,000DBB
21,00023,000DCB
23,00025,000DDC
25,00027,000DDD
27,00044,000DDE

Textual Amendments

F6Sch. 1 tables 2-5 substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), s. 92(3)(4)

Table 3: rigid goods vehicle with trailer over 4,000 kgs

Revenue weight of vehicle2 axle vehicle3 axle vehicle4 or more axle vehicle
More thanNot more than
kgskgsBandBandBand
11,99915,000B(T)B(T)B(T)
15,00021,000D(T)B(T)B(T)
21,00023,000E(T)C(T)B(T)
23,00025,000E(T)D(T)C(T)
25,00027,000E(T)D(T)D(T)
27,00044,000E(T)E(T)E(T)

Table 4: tractive units with two axles

Revenue weight of tractive vehicleAny no of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
More thanNot more than
kgskgsBandBandBand
11,99925,000AAA
25,00028,000CAA
28,00031,000DDA
31,00034,000EEC
34,00038,000FFE
38,00044,000GGG

Table 5: tractive unit with three or more axles

Revenue weight of tractive vehicleAny no of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
More thanNot more than
kgskgsBandBandBand
11,99928,000AAA
28,00031,000CAA
31,00033,000ECA
33,00034,000EDA
34,00036,000EDC
36,00038,000FED
38,00044,000GGE]

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