SCHEDULE 1Rates of HGV road user levy
1
Table 1 sets out the rates of levy for each of the Bands given by Tables 2 to 5 and by paragraph 4.
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.
(2)
Table 3 applies to a rigid goods vehicle within 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.
3
(1)
Table 4 applies to a tractive unit on which there are 2 axles.
(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.
4
The appropriate Band for any heavy goods vehicle with a revenue weight of more than 44,000 kilograms is Band G.
5
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.
Band | Daily rate | Weekly rate | Monthly rate | Half-yearly rate | Yearly rate |
|---|---|---|---|---|---|
A | £1.70 | £4.25 | £8.50 | £51.00 | £85.00 |
B | £2.10 | £5.25 | £10.50 | £63.00 | £105.00 |
C | £4.80 | £12.00 | £24.00 | £144.00 | £240.00 |
D | £7.00 | £17.50 | £35.00 | £210.00 | £350.00 |
E | £10.00 | £32.00 | £64.00 | £384.00 | £640.00 |
F | £10.00 | £40.50 | £81.00 | £486.00 | £810.00 |
G | £10.00 | £50.00 | £100.00 | £600.00 | £1,000.00 |
B(T) | £2.70 | £6.75 | £13.50 | £81.00 | £135.00 |
C(T) | £6.20 | £15.50 | £31.00 | £186.00 | £310.00 |
D(T) | £9.00 | £22.50 | £45.00 | £270.00 | £450.00 |
E(T) | £10.00 | £41.50 | £83.00 | £498.00 | £830.00 |
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 | — | C | B |
23,000 | 25,000 | — | D | C |
25,000 | 27,000 | — | D | D |
27,000 | 44,000 | — | — | E |
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 | — | C(T) | B(T) |
23,000 | 25,000 | — | D(T) | C(T) |
25,000 | 27,000 | — | D(T) | D(T) |
27,000 | 44,000 | — | — | E(T) |
Revenue weight of tractive unit | 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 | A |
31,000 | 34,000 | — | E | C |
34,000 | 38,000 | — | F | E |
38,000 | 44,000 | — | — | G |
Revenue weight of tractive unit | 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 | — | E | D |
38,000 | 44,000 | — | G | E |