HGV Road User Levy Act 2013 section 4

Liability for levy

Section 4 establishes who is liable to pay the HGV road user levy and how that liability is affected by theft, sale or disposal of the vehicle.

• For UK-registered HGVs, the registered keeper is liable for the levy; for non-UK HGVs, the holder of the Community licence is liable — and in both cases any other person who keeps the vehicle is also liable.
• Where more than one person is liable for the levy on the same vehicle at the same time, they are jointly and severally liable, meaning each can be pursued for the full amount.
• If a vehicle is stolen, the liable person is exempt from the levy from the day after the theft, but this exemption ends at the start of the day the vehicle is recovered.
• When a liable person sells or disposes of the vehicle, their liability ceases at the end of the day of sale or disposal, but any levy already paid or due for a period starting on or before that day remains unaffected.