HGV Road User Levy Act 2013 section 7

Rebate of levy

Section 7 sets out the circumstances in which a person who has paid the HGV road user levy for a period longer than one month may claim a partial rebate of that levy, and explains how the rebate amount is calculated.

• A rebate may be claimed when the levy was paid for more than one month and a qualifying event occurs more than one month before the end of the paid period — qualifying events include the vehicle being stolen, destroyed, sold, or no longer intended for use on relevant roads, or the vehicle being upgraded to meet Euro 6 emissions standards after the levy was paid at the higher non-Euro 6 rate.
• Where the levy was paid for a full year, the rebate equals one-tenth of the amount paid multiplied by ten minus the number of months (rounded up) from the start of the levy period to the date of application — in effect, one-tenth of the annual levy for each full month of unused period remaining.
• Where the levy was paid for any other period (for example, six months), the rebate equals one-tenth of the annual rate that applied at the start of the levy period multiplied by the number of whole months remaining from the day after the application to the end of the levy period.
• The Secretary of State may set conditions for rebate applications (such as electronic submission or police reporting of theft), may charge an administration fee deducted from the rebate, and may make regulations providing for rebates in additional circumstances beyond those listed in this section.