What does section 15 of the HGV Road User Levy Act 2013 do?

Section 15 amends the Vehicle Excise and Registration Act 1994 to link the HGV road user levy to vehicle licensing. It empowers the Secretary of State to refuse to issue a vehicle licence for a heavy goods vehicle unless the operator has paid the appropriate road user levy for the corresponding licence period.

What is the 'appropriate HGV road user levy' under section 15?

The appropriate HGV road user levy is the levy amount charged for the same period that the vehicle licence would cover. For example, if an operator applies for a twelve-month vehicle licence, the levy due for that same twelve-month period must have been paid before the licence can be issued.

How does the HGV road user levy affect vehicle licensing for haulage operators?

Haulage operators must pay the HGV road user levy before obtaining a vehicle licence for their heavy goods vehicles. The levy payment becomes a prerequisite cost of operating an HGV on UK roads, and operators must factor it into budgeting alongside vehicle excise duty to keep vehicles legally licensed.

How should the HGV road user levy be treated in a company's accounts?

The HGV road user levy payment should be recognised as an operating expense in the period to which it relates, mirroring the duration of the vehicle licence. It is recorded alongside vehicle excise duty and allocated to the accounting period the licence covers, reflecting the cost of legally operating the vehicle.

HGV Road User Levy Act 2013 section 15

HGV road user levy and vehicle licences

Section 15 links the HGV road user levy to the vehicle licensing system by preventing the Secretary of State from issuing a vehicle licence for a heavy goods vehicle unless the appropriate levy has been paid.

The Secretary of State may refuse to issue a vehicle licence for an HGV if the appropriate road user levy has not been paid.
The "appropriate HGV road user levy" is the levy charged for the same period the vehicle licence would cover.
"Heavy goods vehicle" carries the same meaning as defined elsewhere in the HGV Road User Levy Act 2013.
These provisions are inserted into section 7 of the Vehicle Excise and Registration Act 1994, which governs the issue of vehicle licences.

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