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HGV Road User Levy Act 2013
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- 2013 c. 7
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Changes over time for: HGV Road User Levy Act 2013 (Schedules only)
Alternative versions:
- 01/04/2014- Amendment
- 12/02/2019- Amendment
- 01/08/2023- Amendment
- 01/08/2023
Point in time
Status:
Point in time view as at 01/08/2023.
Changes to legislation:
There are currently no known outstanding effects for the HGV Road User Levy Act 2013.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
SCHEDULES
Sections 5 and 6
SCHEDULE 1U.K.Rates of HGV road user levy
[F11(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)[F2Table 1B sets out the Bands for the purposes of Tables 1 and 1A (and those Bands depend on the revenue weight of the vehicle).]]
Textual Amendments
F1Sch. 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)
F2Sch. 1 para. 1(3) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(2), 12
Commencement Information
I1Sch. 1 para. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2
F32U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 1 paras. 2-4 omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(3), 12
F33U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 1 paras. 2-4 omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(3), 12
F34U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 1 paras. 2-4 omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(3), 12
5[F4(1)]In this Schedule—U.K.
(a)F5... “rigid goods vehicle” F6... 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.
[F7(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.]
[F8(2)For the purposes of this Schedule—
(a)in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing less than 4,000 kilograms, the weight of the trailer is to be ignored;
(b)in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing 4,000 kilograms or more, the weight of the trailer is to be added to the revenue weight of the vehicle.]
Textual Amendments
F4Sch. 1 para. 5 renumbered as Sch. 1 para. 5(1) (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(4)(a), 12
F5Word in Sch. 1 para. 5(1)(a) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(4)(b)(i), 12
F6Words in Sch. 1 para. 5(1)(a) omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(4)(b)(ii), 12
F7Sch. 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)
F8Sch. 1 para. 5(2) inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(4)(c), 12
Commencement Information
I2Sch. 1 para. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2
[F9TABLE 1: VEHICLES MEETING EURO 6 EMISSIONS STANDARDS — RATES FOR EACH BAND
| Band | Daily rate | Weekly rate | Monthly rate | Half-yearly rate | Yearly rate |
|---|---|---|---|---|---|
| A | £3.00 | £7.50 | £15.00 | £90.00 | £150.00 |
| B | £7.20 | £18.00 | £36.00 | £216.00 | £360.00 |
| C | £9.00 | £28.80 | £57.60 | £345.60 | £576.00] |
Textual Amendments
F9Sch. 1 Table 1 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(5), 12
[F10TABLE 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 | £3.90 | £9.75 | £19.50 | £117.00 | £195.00 |
| B | £9.36 | £23.40 | £46.80 | £280.80 | £468.00 |
| C | £10.00 | £37.45 | £74.90 | £449.40 | £749.00] |
Textual Amendments
F10Sch. 1 Table 1A substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(6), 12
[F11TABLE 1B: BANDS FOR THE PURPOSES OF TABLES 1 AND 1A
| Revenue weight of vehicle | Band |
|---|---|
| More than 11,999kgs but not more than 31,000kgs | A |
| More than 31,000kgs but not more than 38,000kgs | B |
| More than 38,000kgs | C] |
Textual Amendments
F11Sch. 1 Table 1B inserted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(7), 12
F12...
Textual Amendments
F12Sch. 1 Tables 2-5 omitted (1.8.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 10(8), 12
F12...
F12...
F12...
Section 12
SCHEDULE 2U.K.Legal proceedings
Proceedings in England and Wales or Northern IrelandU.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
I3Sch. 2 para. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2
Proceedings in ScotlandU.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
I4Sch. 2 para. 2 in force at 1.4.2014 by S.I. 2014/797, art. 2
Authorised personsU.K.
3U.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
I5Sch. 2 para. 3 in force at 1.4.2014 by S.I. 2014/797, art. 2
Time limit for recovery of underpayments and overpaymentsU.K.
4U.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
I6Sch. 2 para. 4 in force at 1.4.2014 by S.I. 2014/797, art. 2
RecordsU.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
I7Sch. 2 para. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2
Single witness sufficient in certain Scottish proceedingsU.K.
6U.K.In proceedings in Scotland for an offence under section 11 the accused may be convicted on the evidence of one witness.
Commencement Information
I8Sch. 2 para. 6 in force at 1.4.2014 by S.I. 2014/797, art. 2
Transitory provisionU.K.
7U.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
I9Sch. 2 para. 7 in force at 1.4.2014 by S.I. 2014/797, art. 2
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