Schedules

Schedule 22Reforms of HGV road user levy

10

(1)

Schedule 1 (rates of HGV road user levy) is amended as follows.

(2)

In paragraph 1, for sub-paragraph (3) substitute—

“(3)

Table 1B sets out the Bands for the purposes of Tables 1 and 1A (and those Bands depend on the revenue weight of the vehicle).”

(3)

Omit paragraphs 2 to 4.

(4)

In paragraph 5—

(a)

the existing text becomes sub-paragraph (1);

(b)

in that sub-paragraph, in paragraph (a)—

(i)

omit ““axle”, ”;

(ii)

omit “and “tractive unit” each”;

(c)

after that sub-paragraph insert—

“(2)

For the purposes of this Schedule—

(a)

in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing less than 4,000 kilograms, the weight of the trailer is to be ignored;

(b)

in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing 4,000 kilograms or more, the weight of the trailer is to be added to the revenue weight of the vehicle.”

(5)

For Table 1 substitute—
“TABLE 1: VEHICLES MEETING EURO 6 EMISSIONS STANDARDS — RATES FOR EACH BAND

Band

Daily rate

Weekly rate

Monthly rate

Half-yearly rate

Yearly rate

A

£3.00

£7.50

£15.00

£90.00

£150.00

B

£7.20

£18.00

£36.00

£216.00

£360.00

C

£9.00

£28.80

£57.60

£345.60

£576.00”.

(6)

For Table 1A substitute—
“TABLE 1A: VEHICLES NOT MEETING EURO 6 EMISSIONS STANDARDS — RATES FOR EACH BAND

Band

Daily rate

Weekly rate

Monthly rate

Half-yearly rate

Yearly rate

A

£3.90

£9.75

£19.50

£117.00

£195.00

B

£9.36

£23.40

£46.80

£280.80

£468.00

C

£10.00

£37.45

£74.90

£449.40

£749.00”.

(7)

After Table 1A insert—
“TABLE 1B: BANDS FOR THE PURPOSES OF TABLES 1 AND 1A

Revenue weight of vehicle

Band

More than 11,999kgs but not more than 31,000kgs

A

More than 31,000kgs but not more than 38,000kgs

B

More than 38,000kgs

C”.

(8)

Omit Tables 2 to 5.