HGV Road User Levy Act 2013

1 Charge to HGV road user levy U.K.

(1) A duty of excise, called HGV road user levy, is charged in respect of [F1 —

(a) any UK heavy goods vehicle that is used or kept on a road to which this Act applies by virtue of section 3(1A)(a), and

(b) any non-UK heavy goods vehicle that is used on a road to which this Act applies by virtue of section 3(1A)(b).]

(2) HGV road user levy is to be levied by the Secretary of State.

Textual Amendments

F1 S. 1(1)(a)(b) substituted for words (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 2, 12

Commencement Information

I1 S. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2