# HGV Road User Levy Act 2013

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U.K.

# HGV Road User Levy Act 2013

# 2013 CHAPTER 7

An Act to make provision charging a levy in respect of the use or keeping of heavy goods vehicles on public roads in the United                        Kingdom, and for connected purposes.                     

[28th February 2013]

Most Gracious Sovereign

WE,  Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising                           the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely                           and voluntarily resolved to make the provision hereinafter mentioned; and do therefore most humbly beseech Your Majesty that                           it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords                           Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—                        

## Charging provisionsU.K.

### 1Charge to HGV road user levyU.K.

### 2Meaning of ““heavy goods vehicle””U.K.

### 3Roads to which this Act appliesU.K.

### 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

## Payment, rebates, exemptions and reductionsU.K.

### 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### 8Exemptions and reductionsU.K.

## Collection and enforcementU.K.

### 9Collection of levyU.K.

(1)For the purpose of levying HGV road user levy the Secretary of State and his or her officers (including any individual or                        body authorised by the Secretary of State to act as his or her agent for the purposes of this Act) have the same powers, duties                        and liabilities as the Commissioners for Her Majesty's Revenue and Customs and their officers have with respect to—                  

(a)duties of excise (other than duties on imported goods), and                  

(b)other matters (except matters relating only to duties on imported goods),                  

under the enactments relating to duties of excise.

(2)The enactments relating to duties of excise or punishment and penalties in connection with those duties (other than enactments                        relating only to duties on imported goods) apply accordingly.                  

(3)Subsections (1) and (2) have effect subject to the provisions of this Act (including in particular, in the case of subsection                        (2), subsection (4) of this section, section 11(3) and paragraphs 1 and 2 of Schedule 2).                  

(4)HGV road user levy is to be paid into the Consolidated Fund.                  

### 10Power to stopU.K.

(1)A stopping officer may direct the driver of a mechanically propelled vehicle in Great Britain to stop the vehicle if it appears                        to the officer that the vehicle might be a heavy goods vehicle.                  

(2)The power conferred by subsection (1) is exercisable for the purpose of enabling checks to be carried out to establish whether                        any HGV road user levy is unpaid in respect of the vehicle.                  

(3)In this section “"stopping officer”” means an officer appointed under section 66B of the Road Traffic Act 1988.                  

### 11Offence of using or keeping heavy goods vehicle if levy not paidU.K.

(1)If a person uses a heavy goods vehicle on a road to which this Act applies, or keeps a heavy goods vehicle on any such road,                        on a day in respect of which the HGV road user levy charged in respect of the vehicle has not been paid—                  

(a)that person commits an offence, and                  

(b)each person (not within paragraph (a)) who is liable for the levy also commits an offence.                  

(2)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 5 on the standard                        scale.                  

(3)A fine imposed under this section that would not otherwise be paid into the Consolidated Fund is to be paid into the Consolidated                        Fund.                  

Commencement Information

I1S. 11 in force for specified purposes at 30.1.2014 by S.I. 2014/175, **art. 2**

### 12Legal proceedingsU.K.

Schedule 2 (legal proceedings) has effect.

### 13Fixed penaltiesU.K.

In Schedule 3 to the Road Traffic Offenders Act 1988 (fixed penalty offences), at the end there is inserted—

#### *“Offence under the HGV Road User Levy Act 2013 (c. 7)*

Commencement Information

I2S. 13 in force for specified purposes at 30.1.2014 by S.I. 2014/175, **art. 2**

## MiscellaneousU.K.

### 14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  

### 15HGV road user levy and vehicle licencesU.K.

### 16Power to install equipment for detection of offences under section 11U.K.

## Regulations and ordersU.K.

### 17RegulationsU.K.

(1)The Secretary of State may make regulations generally for the purpose of carrying into effect the provisions of this Act.                  

(2)Regulations under this Act—                  

(a)may make different provision for different cases or circumstances (including different provision for UK heavy goods vehicles                        and non-UK heavy goods vehicles);                  

(b)may make different provision for different parts of the United Kingdom;                  

(c)may provide for exemption from any provision of the regulations;                  

(d)may make incidental, consequential, supplementary, transitional, transitory or saving provision.                  

(3)Nothing in any other provision of this Act limits subsections (1) and (2).                  

(4)A power under this Act to make regulations is exercisable by the Secretary of State by statutory instrument.                  

(5)A statutory instrument containing regulations under this Act is subject to annulment in pursuance of a resolution of the House                        of Commons.                  

### 18OrdersU.K.

(1)An order under this Act may make transitional, transitory or saving provision.                  

(2)A power under this Act to make an order is exercisable by statutory instrument.                  

## GeneralU.K.

### 19InterpretationU.K.

(1)In this Act—                  
          -  “"the 1994 Act”” means the Vehicle Excise and Registration Act 1994;                         
          -  ““heavy goods vehicle””, ““UK heavy goods vehicle”” and ““non-UK heavy goods vehicle”” each has the meaning given in section                           2;                         
          -  “"prescribed”” means prescribed by regulations;                         
          -  “"revenue weight”” has the same meaning as in the 1994 Act (see section 60A of that Act).                         

(2)Regulations under paragraph 13 of Schedule 1 to the 1994 Act (under which goods vehicles are in some cases treated as having                        a lower revenue weight for the purposes of Part 8 of that Schedule) have effect also for the purposes of this Act.                  

(3)For the purposes of this Act—                  

(a)HGV road user levy is paid in respect of a particular day if the levy charged in respect of the vehicle in question is paid                        either for that day or for a period which includes that day;                  

(b)where a person receives a rebate of levy in respect of a vehicle under section 7, the person is treated as not having paid                        levy in respect of the vehicle for the period starting with the day after the date of the application for the rebate and ending                        with the end of the levy period.                  

### 20ExtentU.K.

This Act extends to England and Wales, Scotland and Northern Ireland, except that an amendment by this Act of another enactment                     has the same extent as the enactment amended.                  

### 21CommencementU.K.

(1)This Act comes into force in accordance with provision made by order by the Secretary of State.                  

(2)Different provision may be made under subsection (1) for different purposes.                  

In particular, different transitional provision (made by virtue of section 18(1)) may be made for UK heavy goods vehicles                     and non-UK heavy goods vehicles.                  

(3)Subsection (1) does not apply to sections 17 to 22 (which accordingly come into force on the day on which this Act is passed).                  

### 22Short titleU.K.

This Act may be cited as the HGV Road User Levy Act 2013.

# SCHEDULES

 Sections 5 and 6

## SCHEDULE 1U.K.Rates of HGV road user levy

1U.K.Table 1 sets out the rates of levy for each of the Bands given by Tables 2 to 5 and by paragraph 4.

Commencement Information

I5Sch. 1 para. 1 in force at 1.4.2014 by S.I. 2014/797, **art. 2**

2(1)Table 2 applies to a rigid goods vehicle (whether or not used for drawing a trailer) other than one to which Table 3 applies.U.K.

(2)Table 3 applies to a rigid goods vehicle [F1which 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).

(3)The appropriate Band for a vehicle to which Table 2 or 3 applies depends on—

(a)the revenue weight of the vehicle, and

(b)the number of axles on the vehicle,

ignoring any trailer.

Textual Amendments

F1Words in Sch. 1 para. 2(2) substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), **s. 82(2)(4)**

Commencement Information

I6Sch. 1 para. 2 in force at 1.4.2014 by S.I. 2014/797, **art. 2**

3(1)Table 4 applies to a tractive unit on which there are 2 axles.U.K.

(2)Table 5 applies to a tractive unit on which there are 3 or more axles.

(3)The appropriate Band for a vehicle to which Table 4 or 5 applies depends on—

(a)the revenue weight of the tractive unit, and

(b)the number of axles on the semi-trailers that are to be drawn by the tractive unit.

Commencement Information

I7Sch. 1 para. 3 in force at 1.4.2014 by S.I. 2014/797, **art. 2**

4U.K.The appropriate Band for any heavy goods vehicle with a revenue weight of more than 44,000 kilograms [F2is—

(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.]

Textual Amendments

F2Words in Sch. 1 para. 4 substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), **s. 92(2)(4)**

Commencement Information

I8Sch. 1 para. 4 in force at 1.4.2014 by S.I. 2014/797, **art. 2**

5U.K.In this Schedule—

(a)“axle”, “rigid goods vehicle” and “tractive unit” each has the same meaning as in the 1994 Act (see section 62(1) of that                        Act);

(b)a reference to a revenue weight of more than 11,999 kilograms is to be read as a reference to a revenue weight of 12,000 kilograms                        or more.

Commencement Information

I9Sch. 1 para. 5 in force at 1.4.2014 by S.I. 2014/797, **art. 2**

### TABLE 1: RATES FOR EACH BAND

### [F3Table 2: rigid goods vehicle

Textual Amendments

F3Sch. 1 tables 2-5 substituted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), **s. 92(3)(4)**

### Table 3: rigid goods vehicle with trailer over 4,000 kgs

### Table 4: tractive units with two axles

### Table 5: tractive unit with three or more axles

 Section 12

## SCHEDULE 2U.K.Legal proceedings

### Proceedings in England and Wales or Northern IrelandU.K.

1(1)Proceedings in England and Wales or Northern Ireland for an offence under section 11 may be instituted only—U.K.

(a)by the Secretary of State, or

(b)by a constable with the approval of the Secretary of State.

(2)Proceedings in England and Wales or Northern Ireland for an offence under section 11 may be started at any time within 6 months                        from the date on which evidence sufficient, in the opinion of the person instituting the proceedings, to justify the proceedings                        came to the person's knowledge.

(3)No proceedings may be started by virtue of sub-paragraph (2) more than three years after the commission of the offence.

(4)A certificate—

(a)stating that the Secretary of State's approval is given for the institution by a constable of the proceedings specified in                        the certificate, and

(b)signed by or on behalf of the Secretary of State,

is conclusive evidence of that approval.

(5)A certificate—

(a)stating the date on which the evidence referred to in sub-paragraph (2) came to the knowledge of the person instituting the                        proceedings, and

(b)signed by or on behalf of that person,

is conclusive evidence of that date.

(6)A certificate—

(a)including a statement under paragraph (a) of sub-paragraph (4) or (5), and

(b)purporting to be signed as mentioned in paragraph (b) of the sub-paragraph concerned,

is to be deemed to be so signed unless the contrary is proved.

(7)Sections 145 and 146A of the Customs and Excise Management Act 1979 (procedural restrictions and time limits on starting proceedings                        for offences under the customs and excise Acts) do not apply to proceedings in England and Wales or Northern Ireland for an                        offence under section 11.

### Proceedings in ScotlandU.K.

2(1)Proceedings in Scotland for an offence under section 11 may not be started more than 3 years after the commission of the offence.U.K.

(2)Subject to that (and despite anything in section 136 of the Criminal Procedure (Scotland) Act 1995 (limitation of time for                        proceedings in statutory offences)), any such proceedings may be started—

(a)in the case of proceedings instituted by the procurator fiscal as a result of information supplied by the Secretary of State,                        at any time within 6 months from the date on which the information came to the knowledge of the Secretary of State;

(b)in any other case, at any time within 6 months from the date on which evidence sufficient, in the opinion of the person instituting                        the proceedings, to justify the proceedings came to the person's knowledge.

Subsection (3) of that section applies for the purposes of this sub-paragraph as it applies for the purposes of that section.

(3)A certificate—

(a)stating the date on which the information referred to in sub-paragraph (2)(a) came to the knowledge of the Secretary of State,                        and

(b)signed by or on behalf of the Secretary of State,

is conclusive evidence of that date.

(4)A certificate—

(a)stating the date on which the evidence referred to in sub-paragraph (2)(b) came to the knowledge of the person instituting                        the proceedings, and

(b)signed by or on behalf of that person,

is conclusive evidence of that date.

(5)A certificate—

(a)including a statement under paragraph (a) of sub-paragraph (3) or (4), and

(b)purporting to be signed as mentioned in paragraph (b) of the sub-paragraph concerned,

is to be deemed to be so signed unless the contrary is proved.

(6)Sections 145 and 146A of the Customs and Excise Management Act 1979 (procedural restrictions and time limits on starting proceedings                        for offences under the customs and excise Acts) do not apply to proceedings in Scotland for an offence under section 11.

### Authorised personsU.K.

3U.K.A person authorised by the Secretary of State for the purposes of this paragraph may on behalf of the Secretary of State conduct                        and appear in any proceedings by or against the Secretary of State under this Act—

(a)in England and Wales, in a magistrates' court or the county court;

(b)in Scotland, in any court other than the Court of Session;

(c)in Northern Ireland, in a court of summary jurisdiction or before a county court.

### Time limit for recovery of underpayments and overpaymentsU.K.

4U.K.No proceedings may be brought—

(a)by the Secretary of State for the recovery of any underpayment of HGV road user levy, or

(b)by any person for the recovery of any overpayment of levy,

after the end of the period of 12 months beginning with the end of the period in respect of which the levy was paid.

### RecordsU.K.

5(1)A statement to which this paragraph applies is admissible in any proceedings as evidence (or, in Scotland, sufficient evidence)                        of any fact stated in it with respect to prescribed matters to the same extent as oral evidence of that fact is admissible                        in the proceedings.U.K.

(2)This paragraph applies to a statement contained in a document purporting to be—

(a)a part of the records maintained by the Secretary of State in connection with any functions exercisable by him or her under                        or by virtue of this Act,

(b)a copy of a document forming part of those records, or

(c)a note of any information contained in those records,

and to be authenticated by a person authorised to do so by the Secretary of State.

(3)In this paragraph—
          -  “"document”” means anything in which information of any description is recorded;                         
          -  “"copy””, in relation to a document, means anything on to which information recorded in the document has been copied, by whatever                           means and whether directly or indirectly;                         
          -  “"statement”” means any representation of fact, however made.                         

### Single witness sufficient in certain Scottish proceedingsU.K.

6U.K.In proceedings in Scotland for an offence under section 11 the accused may be convicted on the evidence of one witness.

### Transitory provisionU.K.

7U.K.Until the coming into force of section 16(1) of the Crime and Courts Act 2013, paragraph 3(a) has effect as if ““or before                        a district judge of a county court”” were substituted for “ or the county court ”.