What does Schedule 1, paragraph 3 of the HGV Road User Levy Act 2013 set out?

Schedule 1, paragraph 3 sets out the amounts of road user levy payable for different types and weights of heavy goods vehicles of 12 tonnes or more using UK roads. The rates are organised by vehicle weight bands and vary depending on whether the levy is paid on a daily, weekly, monthly or annual basis.

How are HGV levy vehicle weight bands determined under UK law?

Vehicle weight bands are determined by the vehicle's revenue weight — the maximum weight at which it can legally operate on UK roads including its load. Bands range from at least 12 tonnes up to over 38 tonnes, with rates differing for rigid lorries and tractive units pulling trailers depending on axle numbers.

What payment periods are available for the HGV road user levy?

The levy can be paid for four different durations: daily, weekly, monthly or annually. The daily rate is the smallest amount and the annual rate is the largest. Operators who occasionally bring vehicles into the UK may pay the daily or weekly rate, while regular UK users typically pay the annual rate.

How were the HGV levy rates amended by the Finance (No. 2) Act 2023?

The Finance (No. 2) Act 2023, Schedule 22 amended the levy rates and structure in Schedule 1, updating the framework including adjustments to vehicle categories and applicable rates. The current levy bands and amounts therefore reflect the revised figures introduced by that amending legislation.

HGV Road User Levy Act 2013 Schedule 1 paragraph 3

Levy rates for heavy goods vehicles

Schedule 1, paragraph 3 sets out the amounts of the road user levy payable for different types and weights of heavy goods vehicles, depending on whether the levy is paid on a daily, weekly, monthly or annual basis.

The levy applies to UK and non-UK heavy goods vehicles (HGVs) of 12 tonnes or more that use UK roads, with the amount varying by vehicle weight band and type.
Vehicles are categorised into bands based on their revenue weight (the maximum laden weight for tax purposes), ranging from 12 tonnes up to vehicles exceeding 38 tonnes.
The levy can be paid for different durations — daily, weekly, monthly or annually — with the annual rate representing the maximum charge and shorter periods being proportionately less.
Rigid vehicles (those with a fixed body) and vehicles that pull trailers (tractive units) may attract different rates, with the heaviest articulated combinations generally incurring the highest levy.

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