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Legislation
Finance (No. 2) Act 2023

Crossheading Vehicle taxes

  • Section 324 Rates of vehicle excise duty
  • Section 325 Reform of HGV road user levy
  • Section 326 End of exempt period for HGV road user levy
  1. Vehicle taxes
  2. Reform of HGV road user levy

Section 325 | Reform of HGV road user levy

From legislation.gov.uk

Schedule 22 makes provision (including consequential provision) about—

(a)the charging of HGV road user levy in respect of UK-registered and non-UK registered heavy goods vehicles,

(b)the register of HGV road user levy paid or due to be paid, and

(c)the rate of HGV road user levy chargeable in respect of a heavy goods vehicle by reference to the vehicle’s revenue weight.

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