This section applies to a UK heavy goods vehicle.

HGV road user levy must be paid for all periods for which the vehicle is charged to vehicle excise duty.

Where vehicle excise duty is paid for a year, the levy must be paid for the same year.

Where vehicle excise duty is paid for 6 months, the levy must be paid for the same 6 months.

Levy for a year is charged at the appropriate rate shown in the column headed ““Yearly rate”” in Table 1 in Schedule 1.

Levy for 6 months is charged at the appropriate rate shown in the column headed ““Half-yearly rate”” in that Table.

The appropriate rate depends on what Band the vehicle is in, and this is given by paragraphs 2 to 4 of that Schedule and Tables 2 to 5.