What does 'rigid goods vehicle' mean under HGV Road User Levy Act 2013 Schedule 1 paragraph 5?

Under Schedule 1 paragraph 5, a rigid goods vehicle carries the same meaning as defined in the Vehicle Excise and Registration Act 1994. This ensures consistency between the HGV road user levy regime and the existing vehicle excise duty framework, so operators deal with a single unified definition across both legislative schemes.

How is revenue weight calculated when a rigid goods vehicle tows a trailer for HGV levy purposes?

If the trailer weighs less than 4,000 kilograms, its weight is ignored and the vehicle is assessed on its own revenue weight. If the trailer weighs 4,000 kilograms or more, the trailer's weight is added to the vehicle's revenue weight. The combined figure then determines the applicable weight band and levy rate.

What are the three HGV levy weight bands under Schedule 1 paragraph 5?

Band A covers vehicles with a revenue weight of 12,000 to 31,000 kilograms. Band B covers vehicles with a revenue weight of more than 31,000 up to 38,000 kilograms. Band C covers vehicles with a revenue weight exceeding 38,000 kilograms. Each band has distinct daily, weekly, monthly, half-yearly and yearly levy rates.

How do Euro 6 emissions standards affect HGV levy rates under United Kingdom law?

Vehicles meeting Euro 6 emissions standards, as defined by Annex 1 of EU Regulation (EC) No. 595/2009, benefit from lower levy rates. Non-compliant vehicles pay higher rates across all three weight bands. For example, a Band C Euro 6 vehicle pays £576.00 yearly, whereas a non-compliant Band C vehicle pays £749.00 yearly.

HGV Road User Levy Act 2013 Schedule 1 paragraph 5

Definitions, weight calculations and levy rate tables

Schedule 1 paragraph 5 sets out the key definitions used in the levy schedule, explains how to calculate revenue weight when a rigid goods vehicle is towing a trailer, and provides the levy rate tables applicable to HGVs based on their weight band and emissions standard.

A "rigid goods vehicle" has the same meaning as in the Vehicle Excise and Registration Act 1994, and a revenue weight of "more than 11,999 kilograms" means 12,000 kilograms or more.
A vehicle meets Euro 6 emissions standards if it complies with the emission limits in Annex 1 of EU Regulation (EC) No. 595/2009 concerning heavy duty vehicle emissions.
When calculating revenue weight, if a rigid goods vehicle tows a trailer weighing less than 4,000 kilograms the trailer weight is ignored; if the trailer weighs 4,000 kilograms or more, its weight is added to the vehicle's revenue weight.
Levy rates are set across three weight bands (A, B and C) with lower rates for Euro 6 compliant vehicles and higher rates for non-compliant vehicles, payable on a daily, weekly, monthly, half-yearly or yearly basis.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member