Which roads are subject to the HGV road user levy for UK-registered vehicles?

Under section 3 of the HGV Road User Levy Act 2013, UK-registered heavy goods vehicles are liable for the levy on all public roads throughout the United Kingdom. A public road is defined as one repairable at public expense in England, Wales and Northern Ireland, and follows the Roads (Scotland) Act 1984 definition in Scotland.

Which roads does the HGV levy apply to for non-UK registered heavy goods vehicles?

Non-UK registered heavy goods vehicles are liable for the HGV road user levy only on roads designated with an A or M number under the official road numbering systems administered by UK government ministers. Foreign vehicles using minor unclassified roads without an A or M designation are not caught by the levy.

Can the Secretary of State change which roads are covered by the HGV levy?

Yes, the Secretary of State has the power to exempt specific roads from the levy or restrict the levy to specified roads, for UK vehicles, non-UK vehicles, or both. Any such order must be laid before the House of Commons in draft and approved by resolution before taking effect, ensuring parliamentary oversight.

How did the Finance (No. 2) Act 2023 change the roads covered by the HGV levy?

Schedule 22 of the Finance (No. 2) Act 2023 amended section 3 by introducing the distinction between UK and non-UK vehicles. It expanded the scope for UK-registered vehicles from only A and M roads to all public roads across the United Kingdom, while non-UK vehicles remain liable only on A and M designated roads.

HGV Road User Levy Act 2013 section 3

Roads to which this Act applies

Section 3 defines which roads in the United Kingdom are subject to the HGV road user levy, distinguishing between UK-registered and non-UK heavy goods vehicles.

UK heavy goods vehicles are liable for the levy on all public roads throughout the United Kingdom.
Non-UK heavy goods vehicles are liable for the levy only on roads designated with an A or M number under the official road numbering systems administered by UK government ministers.
The Secretary of State has the power, by order approved by the House of Commons, to exempt specific roads from the levy or to restrict the levy to specific roads, for either or both categories of vehicle.
A "public road" means a road repairable at public expense in England, Wales and Northern Ireland, and has the meaning given by the Roads (Scotland) Act 1984 in Scotland.

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