Who may bring criminal proceedings for non-payment of the HGV road user levy in England, Wales or Northern Ireland?

Only two categories of person may prosecute the levy offence. The Secretary of State may bring proceedings directly. Alternatively, a police constable may institute proceedings, but only with the prior written approval of the Secretary of State. No other person or body is authorised to prosecute this offence in these jurisdictions.

What are the time limits for prosecuting the HGV levy offence under Schedule 2 paragraph 1?

Proceedings must be started within 6 months of the prosecutor first having sufficient evidence to justify the case. However, an absolute long-stop applies: no prosecution may be commenced more than 3 years after the offence was committed, regardless of when evidence came to light. If evidence surfaces after 3 years, prosecution is barred.

How do signed certificates function as evidence in HGV levy proceedings?

A certificate signed by or on behalf of the Secretary of State confirming approval for a constable to prosecute is conclusive proof of that approval. A certificate signed by the prosecutor stating when sufficient evidence was obtained is conclusive proof of that date. Certificates appearing properly signed are presumed genuine unless proven otherwise.

Do the Customs and Excise Management Act 1979 procedural rules apply to HGV levy prosecutions?

No. Although the HGV road user levy is collected through the vehicle excise duty system linked to customs and excise, the Act explicitly disapplies the procedural restrictions and time limits in sections 145 and 146A of the Customs and Excise Management Act 1979. Instead, bespoke prosecution rules under Schedule 2 paragraph 1 govern proceedings.

HGV Road User Levy Act 2013 Schedule 2 paragraph 1

Proceedings in England and Wales or Northern Ireland

Schedule 2 paragraph 1 sets out who may bring criminal proceedings for the offence of using or keeping a heavy goods vehicle without paying the HGV road user levy in England, Wales or Northern Ireland, and the time limits and evidential rules that apply to those proceedings.

Only the Secretary of State, or a police constable with the Secretary of State's approval, may bring proceedings for the levy offence in England, Wales or Northern Ireland.
Proceedings must be started within 6 months of the prosecutor becoming aware of sufficient evidence, but in any event no later than 3 years after the offence was committed.
Signed certificates are treated as conclusive evidence of the Secretary of State's approval and of the date on which sufficient evidence came to the prosecutor's knowledge.
The usual procedural restrictions and time limits for customs and excise offences under the Customs and Excise Management Act 1979 do not apply to these levy proceedings.

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