What offence does section 11 of the HGV Road User Levy Act 2013 create?

Section 11 makes it a criminal offence to use or keep a UK-registered heavy goods vehicle on a public road, or to use a non-UK-registered heavy goods vehicle on a public road, on any day for which the required HGV road user levy has not been paid. Both the person using the vehicle and any person liable for the levy can be prosecuted.

Who can be prosecuted under section 11 of the HGV Road User Levy Act 2013?

Both the person directly using or keeping the heavy goods vehicle on the road and any other person separately liable for the levy can be prosecuted. This means a vehicle operator or registered keeper could face prosecution even if a driver or another party was physically using the vehicle on the road at the time of the offence.

What is the maximum penalty for failing to pay the HGV road user levy under section 11?

The maximum penalty on summary conviction is a fine up to level 5 on the standard scale. Since March 2015 in England and Wales, level 5 fines have been unlimited, giving courts full discretion over the amount. In Scotland and Northern Ireland, level 5 remains capped at £5,000. Any fine imposed must be paid into the Consolidated Fund.

Where do fines imposed under section 11 of the HGV Road User Levy Act 2013 go?

Any fine imposed under section 11 must be paid into the Consolidated Fund, which is the UK Government's general bank account held at the Bank of England. This statutory direction ensures that revenue from these fines flows to the central exchequer rather than being retained by a local court or any other body.

HGV Road User Levy Act 2013 section 11

Offence of using or keeping heavy goods vehicle if levy not paid

Section 11 creates a criminal offence for using or keeping a heavy goods vehicle on a relevant road without having paid the HGV road user levy, and sets out the penalties for doing so.

It is a criminal offence to use or keep a UK heavy goods vehicle on a public road, or to use a non-UK heavy goods vehicle on a public road, on any day for which the HGV road user levy has not been paid.
Both the person actually using or keeping the vehicle and any other person who is liable for the levy commit an offence if the levy remains unpaid.
The maximum penalty on summary conviction (i.e. in a magistrates' court) is a fine up to level 5 on the standard scale, which is currently unlimited in England and Wales.
Any fine imposed must be paid into the Consolidated Fund, even if it would not normally be directed there.

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