HGV Road User Levy Act 2013 (c. 7)

SCHEDULES

Sections 5 and 6

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

[F1 1 (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

F1 Sch. 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

I1 Sch. 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 [F2 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).

(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

F2 Words in Sch. 1 para. 2(2) substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), s. 82(2)(4)

Commencement Information

I2 Sch. 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

I3 Sch. 1 para. 3 in force at 1.4.2014 by S.I. 2014/797, art. 2

4 U.K. The appropriate Band for any heavy goods vehicle with a revenue weight of more than 44,000 kilograms [F3 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.]

Textual Amendments

F3 Words in Sch. 1 para. 4 substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), s. 92(2)(4)

Commencement Information

I4 Sch. 1 para. 4 in force at 1.4.2014 by S.I. 2014/797, art. 2

5 U.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

F4 Sch. 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

I5 Sch. 1 para. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2

[F5 TABLE 1: VEHICLES MEETING EURO 6 EMISSIONS STANDARDS - RATES FOR EACH BAND

Band	Daily rate	Weekly rate	Monthly rate	Half-yearly rate	Yearly 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

Band	Daily rate	Weekly rate	Monthly rate	Half-yearly rate	Yearly 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]

[F6 Table 2: rigid goods vehicle

Revenue weight of vehicle		2 axle vehicle	3 axle vehicle	4 or more axle vehicle
More than	Not more than
kgs	kgs	Band	Band	Band
11,999	15,000	B	B	B
15,000	21,000	D	B	B
21,000	23,000	D	C	B
23,000	25,000	D	D	C
25,000	27,000	D	D	D
27,000	44,000	D	D	E

Textual Amendments

F6 Sch. 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 vehicle		2 axle vehicle	3 axle vehicle	4 or more axle vehicle
More than	Not more than
kgs	kgs	Band	Band	Band
11,999	15,000	B(T)	B(T)	B(T)
15,000	21,000	D(T)	B(T)	B(T)
21,000	23,000	E(T)	C(T)	B(T)
23,000	25,000	E(T)	D(T)	C(T)
25,000	27,000	E(T)	D(T)	D(T)
27,000	44,000	E(T)	E(T)	E(T)

Table 4: tractive units with two axles

Revenue weight of tractive vehicle		Any no of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
More than	Not more than
kgs	kgs	Band	Band	Band
11,999	25,000	A	A	A
25,000	28,000	C	A	A
28,000	31,000	D	D	A
31,000	34,000	E	E	C
34,000	38,000	F	F	E
38,000	44,000	G	G	G

Table 5: tractive unit with three or more axles

Revenue weight of tractive vehicle		Any no of semi-trailer axles	2 or more semi-trailer axles	3 or more semi-trailer axles
More than	Not more than
kgs	kgs	Band	Band	Band
11,999	28,000	A	A	A
28,000	31,000	C	A	A
31,000	33,000	E	C	A
33,000	34,000	E	D	A
34,000	36,000	E	D	C
36,000	38,000	F	E	D
38,000	44,000	G	G	E]