PART 2Excise duties and other taxes
HGV road user levy
92HGV road user levy: rates tables
1
Schedule 1 to the HGV Road User Levy Act 2013 (rates of HGV road user levy) is amended as follows.
2
In paragraph 4, for “is Band G” substitute
is—
a
Band E(T), in the case of a rigid goods vehicle which is a relevant rigid goods vehicle within the meaning of paragraph 10 of Schedule 1 to the 1994 Act (rigid goods vehicles used for drawing trailers of more than 4,000 kilograms), and
b
Band G, in all other cases.
3
For Tables 2 to 5 substitute—
Table 2: rigid goods vehicle
Revenue weight of vehicle
2 axle vehicle
3 axle vehicle
4 or more axle vehicle
More than
Not more than
kgs
kgs
Band
Band
Band
11,999
15,000
B
B
B
15,000
21,000
D
B
B
21,000
23,000
D
C
B
23,000
25,000
D
D
C
25,000
27,000
D
D
D
27,000
44,000
D
D
E
Table 3: rigid goods vehicle with trailer over 4,000 kgs
Revenue weight of vehicle
2 axle vehicle
3 axle vehicle
4 or more axle vehicle
More than
Not more than
kgs
kgs
Band
Band
Band
11,999
15,000
B(T)
B(T)
B(T)
15,000
21,000
D(T)
B(T)
B(T)
21,000
23,000
E(T)
C(T)
B(T)
23,000
25,000
E(T)
D(T)
C(T)
25,000
27,000
E(T)
D(T)
D(T)
27,000
44,000
E(T)
E(T)
E(T)
Table 4: tractive units with two axles
Revenue weight of tractive vehicle
Any no of semi-trailer axles
2 or more semi-trailer axles
3 or more semi-trailer axles
More than
Not more than
kgs
kgs
Band
Band
Band
11,999
25,000
A
A
A
25,000
28,000
C
A
A
28,000
31,000
D
D
A
31,000
34,000
E
E
C
34,000
38,000
F
F
E
38,000
44,000
G
G
G
Table 5: tractive unit with three or more axles
Revenue weight of tractive vehicle
Any no of semi-trailer axles
2 or more semi-trailer axles
3 or more semi-trailer axles
More than
Not more than
kgs
kgs
Band
Band
Band
11,999
28,000
A
A
A
28,000
31,000
C
A
A
31,000
33,000
E
C
A
33,000
34,000
E
D
A
34,000
36,000
E
D
C
36,000
38,000
F
E
D
38,000
44,000
G
G
E
4
The amendments made by this section are treated as having come into force on 1 April 2014.