HGV Road User Levy Act 2013 section 2

Meaning of "heavy goods vehicle"

Section 2 defines which vehicles count as "heavy goods vehicles" for the purposes of the HGV road user levy, distinguishing between UK-registered and non-UK vehicles, and provides a power to change the weight threshold.

• A heavy goods vehicle is a mechanically propelled vehicle weighing 12,000 kilograms or more that is subject to vehicle excise duty at the goods vehicle or exceptional loads rate, or would be but for a temporary import exemption.
• UK heavy goods vehicles are those actually charged vehicle excise duty at the relevant rate, while non-UK heavy goods vehicles are those exempt from the duty solely because they are only temporarily in the United Kingdom.
• The Secretary of State has the power to change the 12,000 kilogram weight threshold by order, and may make consequential amendments to the levy rate bands in Schedule 1.
• Any order changing the weight threshold must be approved by a resolution of the House of Commons before it can take effect.