Finance Act 2014

HGV road user levyU.K.

92HGV road user levy: rates tablesU.K.

(1)Schedule 1 to the HGV Road User Levy Act 2013 (rates of HGV road user levy) is amended as follows.

(2)In paragraph 4, for “is Band G” substitute is—

(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.

(3)For Tables 2 to 5 substitute—

Table 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
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

(4)The amendments made by this section are treated as having come into force on 1 April 2014.

93HGV road user levy: disclosure of information by HMRCU.K.

(1)After section 14 of the HGV Road User Levy Act 2013 insert—

14ADisclosure of information by Revenue and Customs

(1)Information which is held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (confidentiality) may be disclosed by or with the authority of the Commissioners for Her Majesty's Revenue and Customs to—

(a)the Secretary of State, or

(b)a person providing services to the Secretary of State,

for the purpose of enabling or assisting the exercise of any of the Secretary of State's functions under or by virtue of this Act.

(2)Information disclosed in accordance with subsection (1) may not be further disclosed except—

(a)to any other person to whom it could have been disclosed in accordance with that subsection, or

(b)with the consent of the Commissioners for Her Majesty's Revenue and Customs (which may be general or specific).

(3)If, in contravention of subsection (2), any revenue and customs information relating to a person is disclosed and the identity of the person—

(a)is specified in the disclosure, or

(b)can be deduced from it,

section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.

(4)In subsection (3) “revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.

(5)Nothing in this section authorises the making of a disclosure which contravenes the Data Protection Act 1998.

(2)In regulation 2 of the HGV Road User Levy (HMRC Information Gateway) Regulations 2013 (S.I. 2013/3186), omit paragraphs (1) and (2).