HGV Road User Levy Act 2013 section 5

Payment of levy for UK heavy goods vehicles

Section 5 sets out how the HGV road user levy is charged and paid for UK-registered heavy goods vehicles, linking it directly to the vehicle excise duty period.

• The HGV road user levy must be paid for every period during which a UK heavy goods vehicle is subject to vehicle excise duty.
• The levy period matches the vehicle excise duty period — either a full year or six months.
• Yearly and half-yearly levy rates are set out in Table 1 or Table 1A of Schedule 1 to the Act, depending on which table applies to the particular vehicle.
• The applicable rate depends on which Band the vehicle falls into, as determined by paragraph 1(3) of Schedule 1 and Table 1B.