Payment, rebates, exemptions and reductions U.K.

5 Payment of levy for UK heavy goods vehicles U.K.

(1) This section applies to a UK heavy goods vehicle.

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

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

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

(5) Levy for a year is charged at the appropriate rate shown in the column headed ““Yearly rate”” in Table 1 [F1 or Table 1A in Schedule 1 (depending on which of those Tables applies to the vehicle)] .

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

(7) The appropriate rate depends on what Band the vehicle is in, and this is given by [F2 paragraph 1(3) of that Schedule and Table 1B].

Textual Amendments

F1 Words in s. 5(5) substituted (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(2)

F2 Words in s. 5(7) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 4, 12

Modifications etc. (not altering text)

C1 S. 5(2) excluded (22.7.2020) by Finance Act 2020 (c. 14), s. 88(1)(3)

C2 S. 5(2) applied (11.7.2023) by 2020 c. 14, s. 88A(2) (as inserted by Finance (No. 2) Act 2023 (c. 30), s. 326(2))

Commencement Information

I1 S. 5 in force at 1.4.2014 by S.I. 2014/797, art. 2