Skip to main content
Taxworld Logo
  • Membership
  • Tax Guide 2025โ€“26 All Tax Guides Finance Act 2025 All Finance Acts See all publications โ†’
  • Tax Planning for Non-Doms: Ireland 2024 See all events โ†’
  • Blog Legislation
  • About Tax World Ireland ๐Ÿ‡ฎ๐Ÿ‡ช
Log in Get Started
Get Started
Taxworld Logo
Membership
Publications
Tax Guide 2025โ€“26 All Tax Guides Finance Act 2025 All Finance Acts See all publications
Events
Tax Planning for Non-Doms: Ireland 2024 See all events
Resources
Blog Legislation
Company
About Tax World Ireland ๐Ÿ‡ฎ๐Ÿ‡ช
Log in Get Started

HGV Road User Levy Act 2013

โ–ธ Charging provisions (ss 1-4)
  • Section 1 โ€“ Charge to HGV road user levy [RULA 2013 s 1]
  • Section 2 โ€“ Meaning of โ€œheavy goods vehicleโ€ [RULA 2013 s 2]
  • Section 3 โ€“ Roads to which this Act applies [RULA 2013 s 3]
  • Section 4 โ€“ Liability for levy [RULA 2013 s 4]
โ–ธ Payment, rebates, exemptions and reductions (ss 5-8)
  • Section 5 โ€“ Payment of levy for UK heavy goods vehicles [RULA 2013 s 5]
  • Section 6 โ€“ Payment of levy for non-UK heavy goods vehicles [RULA 2013 s 6]
  • Section 7 โ€“ Rebate of levy [RULA 2013 s 7]
  • Section 8 โ€“ Exemptions and reductions [RULA 2013 s 8]
โ–ธ Collection and enforcement (ss 9-13)
  • Section 9 โ€“ Collection of levy [RULA 2013 s 9]
  • Section 10 โ€“ Power to stop [RULA 2013 s 10]
  • Section 11 โ€“ Offence of using or keeping heavy goods vehicle if levy not paid [RULA 2013 s 11]
  • Section 12 โ€“ Legal proceedings [RULA 2013 s 12]
  • Section 13 โ€“ Fixed penalties [RULA 2013 s 13]
โ–ธ Miscellaneous (ss 14-16)
  • Section 14 โ€“ Register of levy paid or due to be paid [RULA 2013 s 14]
  • Section 14A โ€“ Disclosure of information by Revenue and Customs [RULA 2013 s 14A]
  • Section 15 โ€“ HGV road user levy and vehicle licences [RULA 2013 s 15]
  • Section 16 โ€“ Power to install equipment for detection of offences under section 11 [RULA 2013 s 16]
โ–ธ Regulations and orders (ss 17-18)
  • Section 17 โ€“ Regulations [RULA 2013 s 17]
  • Section 18 โ€“ Orders [RULA 2013 s 18]
โ–ธ General (ss 19-22)
  • Section 19 โ€“ Interpretation [RULA 2013 s 19]
  • Section 20 โ€“ Extent [RULA 2013 s 20]
  • Section 21 โ€“ Commencement [RULA 2013 s 21]
  • Section 22 โ€“ Short title [RULA 2013 s 22]
โ–ธ Schedule 1 Rates of HGV road user levy
  • Paragraph 1 [RULA 2013 Sch 1 para 1]
  • Paragraph 2 [RULA 2013 Sch 1 para 2]
  • Paragraph 3 [RULA 2013 Sch 1 para 3]
  • Paragraph 4 The appropriate Band for any heavy goods vehicle with a... [RULA 2013 Sch 1 para 4]
  • Paragraph 5 [RULA 2013 Sch 1 para 5]
โ–ธ Schedule 2 Legal proceedings
  • Paragraph 1 Proceedings in England and Wales or Northern Ireland [RULA 2013 Sch 2 para 1]
  • Paragraph 2 Proceedings in Scotland [RULA 2013 Sch 2 para 2]
  • Paragraph 3 Authorised persons [RULA 2013 Sch 2 para 3]
  • Paragraph 4 Time limit for recovery of underpayments and overpayments [RULA 2013 Sch 2 para 4]
  • Paragraph 5 Records [RULA 2013 Sch 2 para 5]
  • Paragraph 6 Single witness sufficient in certain Scottish proceedings [RULA 2013 Sch 2 para 6]
  • Paragraph 7 Transitory provision [RULA 2013 Sch 2 para 7]
Regulations and orders

Regulations and orders (ss 17-18)

Contents

  • Section 17 โ€“ Regulations [RULA 2013 s 17] Section commentary
  • Section 18 โ€“ Orders [RULA 2013 s 18] Section commentary

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

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.

  • AI tax research with linked legislation and Finance Act changes
  • Commentary, official guidance, publications and training material
  • Case law, appeals and tribunal decisions in one place
Become a member
Taxworld Logo

Empowering your business.

We give accountants, tax consultants, financial advisers and legal advisers exactly what you need so you can solve problems like a pro.

Company

  • Membership
  • About
  • Taxworld Ireland ๐Ÿ‡ฎ๐Ÿ‡ช

Explore

  • Blog
  • Legislation
  • Publications
  • Events

ยฉ Copyright 2026 Taxworld

Privacy Policy | Cookies Policy | | Conditions of Use
Support team

Please enter your contact details to begin chatting with us.

We use optional analytics cookies to understand how people use our site. Cookie policy