HGV Road User Levy Act 2013 section 1

Charge to HGV road user levy

Section 1 establishes the HGV road user levy as an excise duty charged on heavy goods vehicles using or kept on specified roads in the United Kingdom.

• The HGV road user levy is classified as a duty of excise, placing it within the broader framework of UK excise taxation.
• UK-registered heavy goods vehicles are liable to the levy if they are either used on or simply kept on roads to which the Act applies.
• Non-UK heavy goods vehicles are liable to the levy only when they are actually used on roads to which the Act applies, not merely kept on them.
• The Secretary of State is responsible for levying the charge.