Part 6Other taxes

Vehicle taxes

325Reform of HGV road user levy

Schedule 22 makes provision (including consequential provision) about—

(a)

the charging of HGV road user levy in respect of UK-registered and non-UK registered heavy goods vehicles,

(b)

the register of HGV road user levy paid or due to be paid, and

(c)

the rate of HGV road user levy chargeable in respect of a heavy goods vehicle by reference to the vehicle’s revenue weight.