HGV Road User Levy Act 2013

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]

Section 12

SCHEDULE 2 U.K. Legal proceedings

Proceedings in England and Wales or Northern Ireland U.K.

1 (1) Proceedings in England and Wales or Northern Ireland for an offence under section 11 may be instituted only— U.K.

(a) by the Secretary of State, or

(b) by a constable with the approval of the Secretary of State.

(2) Proceedings in England and Wales or Northern Ireland for an offence under section 11 may be started at any time within 6 months from the date on which evidence sufficient, in the opinion of the person instituting the proceedings, to justify the proceedings came to the person's knowledge.

(3) No proceedings may be started by virtue of sub-paragraph (2) more than three years after the commission of the offence.

(4) A certificate—

(a) stating that the Secretary of State's approval is given for the institution by a constable of the proceedings specified in the certificate, and

(b) signed by or on behalf of the Secretary of State,

is conclusive evidence of that approval.

(5) A certificate—

(a) stating the date on which the evidence referred to in sub-paragraph (2) came to the knowledge of the person instituting the proceedings, and

(b) signed by or on behalf of that person,

is conclusive evidence of that date.

(6) A certificate—

(a) including a statement under paragraph (a) of sub-paragraph (4) or (5), and

(b) purporting to be signed as mentioned in paragraph (b) of the sub-paragraph concerned,

is to be deemed to be so signed unless the contrary is proved.

(7) Sections 145 and 146A of the Customs and Excise Management Act 1979 (procedural restrictions and time limits on starting proceedings for offences under the customs and excise Acts) do not apply to proceedings in England and Wales or Northern Ireland for an offence under section 11.

Commencement Information

I6 Sch. 2 para. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2

Proceedings in Scotland U.K.

2 (1) Proceedings in Scotland for an offence under section 11 may not be started more than 3 years after the commission of the offence. U.K.

(2) Subject to that (and despite anything in section 136 of the Criminal Procedure (Scotland) Act 1995 (limitation of time for proceedings in statutory offences)), any such proceedings may be started—

(a) in the case of proceedings instituted by the procurator fiscal as a result of information supplied by the Secretary of State, at any time within 6 months from the date on which the information came to the knowledge of the Secretary of State;

(b) in any other case, at any time within 6 months from the date on which evidence sufficient, in the opinion of the person instituting the proceedings, to justify the proceedings came to the person's knowledge.

Subsection (3) of that section applies for the purposes of this sub-paragraph as it applies for the purposes of that section.

(3) A certificate—

(a) stating the date on which the information referred to in sub-paragraph (2)(a) came to the knowledge of the Secretary of State, and

(b) signed by or on behalf of the Secretary of State,

is conclusive evidence of that date.

(4) A certificate—

(a) stating the date on which the evidence referred to in sub-paragraph (2)(b) came to the knowledge of the person instituting the proceedings, and

(b) signed by or on behalf of that person,

is conclusive evidence of that date.

(5) A certificate—

(a) including a statement under paragraph (a) of sub-paragraph (3) or (4), and

(b) purporting to be signed as mentioned in paragraph (b) of the sub-paragraph concerned,

is to be deemed to be so signed unless the contrary is proved.

(6) Sections 145 and 146A of the Customs and Excise Management Act 1979 (procedural restrictions and time limits on starting proceedings for offences under the customs and excise Acts) do not apply to proceedings in Scotland for an offence under section 11.

Commencement Information

I7 Sch. 2 para. 2 in force at 1.4.2014 by S.I. 2014/797, art. 2

Authorised persons U.K.

3 U.K. A person authorised by the Secretary of State for the purposes of this paragraph may on behalf of the Secretary of State conduct and appear in any proceedings by or against the Secretary of State under this Act—

(a) in England and Wales, in a magistrates' court or the county court;

(b) in Scotland, in any court other than the Court of Session;

(c) in Northern Ireland, in a court of summary jurisdiction or before a county court.

Commencement Information

I8 Sch. 2 para. 3 in force at 1.4.2014 by S.I. 2014/797, art. 2

Time limit for recovery of underpayments and overpayments U.K.

4 U.K. No proceedings may be brought—

(a) by the Secretary of State for the recovery of any underpayment of HGV road user levy, or

(b) by any person for the recovery of any overpayment of levy,

after the end of the period of 12 months beginning with the end of the period in respect of which the levy was paid.

Commencement Information

I9 Sch. 2 para. 4 in force at 1.4.2014 by S.I. 2014/797, art. 2

Records U.K.

5 (1) A statement to which this paragraph applies is admissible in any proceedings as evidence (or, in Scotland, sufficient evidence) of any fact stated in it with respect to prescribed matters to the same extent as oral evidence of that fact is admissible in the proceedings. U.K.

(2) This paragraph applies to a statement contained in a document purporting to be—

(a) a part of the records maintained by the Secretary of State in connection with any functions exercisable by him or her under or by virtue of this Act,

(b) a copy of a document forming part of those records, or

(c) a note of any information contained in those records,

and to be authenticated by a person authorised to do so by the Secretary of State.

(3) In this paragraph—

• “"document”” means anything in which information of any description is recorded;

• “"copy””, in relation to a document, means anything on to which information recorded in the document has been copied, by whatever means and whether directly or indirectly;

• “"statement”” means any representation of fact, however made.

Commencement Information

I10 Sch. 2 para. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2

Single witness sufficient in certain Scottish proceedings U.K.

6 U.K. In proceedings in Scotland for an offence under section 11 the accused may be convicted on the evidence of one witness.

Commencement Information

I11 Sch. 2 para. 6 in force at 1.4.2014 by S.I. 2014/797, art. 2

Transitory provision U.K.

7 U.K. Until the coming into force of section 16(1) of the Crime and Courts Act 2013, paragraph 3(a) has effect as if ““or before a district judge of a county court”” were substituted for “ or the county court ”.

Commencement Information

I12 Sch. 2 para. 7 in force at 1.4.2014 by S.I. 2014/797, art. 2