5Payment of levy for UK heavy goods vehiclesU.K.
(1)This section applies to a UK heavy goods vehicle.
(2)HGV road user levy must be paid for all periods for which the vehicle is charged to vehicle excise duty.
(3)Where vehicle excise duty is paid for a year, the levy must be paid for the same year.
(4)Where vehicle excise duty is paid for 6 months, the levy must be paid for the same 6 months.
(5)Levy for a year is charged at the appropriate rate shown in the column headed ““Yearly rate”” in Table 1 [F1or Table 1A in Schedule 1 (depending on which of those Tables applies to the vehicle)] .
(6)Levy for 6 months is charged at the appropriate rate shown in the column headed ““Half-yearly rate”” in that Table.
(7)The appropriate rate depends on what Band the vehicle is in, and this is given by paragraphs 2 to 4 of that Schedule and Tables 2 to 5.
Textual Amendments
F1Words in s. 5(5) substituted (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(2)
Commencement Information
I1S. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2