Finance Act 2014

92 HGV 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.