Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2014

Crossheading HGV road user levy

  • Section 92 HGV road user levy: rates tables
  • Section 93 HGV road user levy: disclosure of information by HMRC
  1. HGV road user levy
  2. HGV road user levy: rates tables

Section 92 | HGV road user levy: rates tables

From legislation.gov.uk

(1)Schedule 1 to the HGV Road User Levy Act 2013 (rates of HGV road user levy) is amended as follows.

(2)In paragraph 4, for “is Band G” substitute

(a)Band E(T), in the case of a rigid goods vehicle which is a relevant rigid goods vehicle within the meaning of paragraph 10 of Schedule 1 to the 1994 Act (rigid goods vehicles used for drawing trailers of more than 4,000 kilograms), and

(b)Band G, in all other cases.

(3)For Tables 2 to 5 substitute—

Table 2: rigid goods vehicle — shown as text

Revenue weight of vehicle 2 axle vehicle 3 axle vehicle 4 or more axle vehicle More than Not more than kgs kgs Band Band Band 11,999 15,000 B B B 15,000 21,000 D B B 21,000 23,000 D C B 23,000 25,000 D D C 25,000 27,000 D D D 27,000 44,000 D D E

Table 3: rigid goods vehicle with trailer over 4,000 kgs — shown as text

Revenue weight of vehicle 2 axle vehicle 3 axle vehicle 4 or more axle vehicle More than Not more than kgs kgs Band Band Band 11,999 15,000 B(T) B(T) B(T) 15,000 21,000 D(T) B(T) B(T) 21,000 23,000 E(T) C(T) B(T) 23,000 25,000 E(T) D(T) C(T) 25,000 27,000 E(T) D(T) D(T) 27,000 44,000 E(T) E(T) E(T)

Table 4: tractive units with two axles — shown as text

Revenue weight of tractive vehicle Any no of semi-trailer axles 2 or more semi-trailer axles 3 or more semi-trailer axles More than Not more than kgs kgs Band Band Band 11,999 25,000 A A A 25,000 28,000 C A A 28,000 31,000 D D A 31,000 34,000 E E C 34,000 38,000 F F E 38,000 44,000 G G G

Table 5: tractive unit with three or more axles — shown as text

Revenue weight of tractive vehicle Any no of semi-trailer axles 2 or more semi-trailer axles 3 or more semi-trailer axles More than Not more than kgs kgs Band Band Band 11,999 28,000 A A A 28,000 31,000 C A A 31,000 33,000 E C A 33,000 34,000 E D A 34,000 36,000 E D C 36,000 38,000 F E D 38,000 44,000 G G E

(4)The amendments made by this section are treated as having come into force on 1 April 2014.

PreviousNext
PrivacyTerms