HGV Road User Levy Act 2013 section 9

Collection of levy

Section 9 explains who has the power to collect HGV road user levy, what legal framework governs that collection, and where the levy revenue is ultimately paid.

• The Secretary of State (and authorised agents) has the same powers to collect the HGV levy as HMRC has for collecting excise duties, excluding duties on imported goods.
• Existing legislation relating to excise duties, including penalties and punishments, applies to the HGV levy in the same way.
• These powers and the application of excise legislation are subject to specific modifications and limitations set out elsewhere in the Act.
• All HGV road user levy revenue must be paid into the Consolidated Fund (the Government's general bank account at the Bank of England).