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.