HGV Road User Levy Act 2013
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Change 1
5 Payment of levy for UK heavy goods vehicles
(1) This section applies to a UK heavy goods vehicle. (2) HGV road user levy must be paid for all periods for which the vehicle is charged to vehicle excise duty. (3) Where vehicle excise duty is paid for a year, the levy must be paid for the same year. (4) Where vehicle excise duty is paid for 6 months, the levy must be paid for the same 6 months. (5) Levy for a year is charged at the appropriate rate shown in the column headed ““Yearly rate”” in Table 1 or Table 1A in Schedule 1 (depending on which of those Tables applies to the vehicle) . (6) Levy for 6 months is charged at the appropriate rate shown in the column headed ““Half-yearly rate”” in that Table. (7) The appropriate rate depends on what Band the vehicle is in, and this is given by paragraph 1(3) of that Schedule and Table 1B.
5 Payment of levy for UK heavy goods vehicles
(1) This section applies to a UK heavy goods vehicle. (2) HGV road user levy must be paid for all periods for which the vehicle is charged to vehicle excise duty. (3) Where vehicle excise duty is paid for a year, the levy must be paid for the same year. (4) Where vehicle excise duty is paid for 6 months, the levy must be paid for the same 6 months. (5) Levy for a year is charged at the appropriate rate shown in the column headed ““Yearly rate”” in Table 1 or Table 1A in Schedule 1 (depending on which of those Tables applies to the vehicle) . (6) Levy for 6 months is charged at the appropriate rate shown in the column headed ““Half-yearly rate”” in that Table. (7) The appropriate rate depends on what Band the vehicle is in, and this is given by paragraph 1(3) of that Schedule and Table 1B.
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