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 F1or Table 1A in Schedule 1 (depending on which of those Tables applies to the vehicle) .

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 F2paragraph 1(3) of that Schedule and Table 1B.