Resolved,
That—
Amendments to the HGV Road User Levy Act 2013
(1) The HGV Road User Levy Act 2013 is amended as follows.
(2) In section 1(1) (charge to HGV road user levy), for the words “any heavy goods vehicle” to the end substitute “—
(a) any UK heavy goods vehicle that is used or kept on a road to which this Act applies by virtue of section 3(1A)(a), and
(b) any non-UK heavy goods vehicle that is used on a road to which this Act applies by virtue of section 3(1A)(b).”
(3) Section 3 (roads to which Act applies) is amended as follows—
(a) for subsection (1) substitute—
“(1A) Subject to subsection (2), this Act applies—
(a) in relation to UK heavy goods vehicles, to all public roads in the United Kingdom, and
(b) in relation to non-UK heavy goods vehicles, to any road which, under the system for assigning identification numbers to roads administered by the Secretary of State, Northern Ireland Ministers, Scottish Ministers or Welsh Ministers, has been assigned a number prefixed by A or M.”;
(b) in subsection (2), in the words before paragraph (a), after “may by order provide” insert “in respect of UK heavy goods vehicles or non-UK heavy goods vehicles (or both)”;
(c) in subsection (4), for “this section” substitute “subsection (1A)(a)”.
(4) In section 5(7) (payment of levy for UK heavy goods vehicles) for “paragraphs 2 to 4 of that Schedule and Tables 2 to 5” substitute “paragraph 1(3) of that Schedule and Table 1B”.
(5) Section 6 (payment of levy for non-UK heavy goods vehicles) is amended as follows—
(a) in subsection (2)—
(i) omit “or kept”;
(ii) after “this Act applies” insert “by virtue of section 3(1A)(b)”;
(b) in subsection (9) for “paragraphs 2 to 4 of that Schedule and Tables 2 to 5” substitute “paragraph 1(3) of that Schedule and Table 1B”.
(6) In section 7(2) (rebate of levy), for paragraph (c) substitute—
“(c) the person who paid the levy notifies the Secretary of State that—
(i) in the case of a UK heavy goods vehicle, the vehicle is not intended to be used or kept on a road to which this Act applies by virtue of section 3(1A)(a) at any time during the rest of the levy period, or
(ii) in the case of a non-UK heavy goods vehicle, the vehicle is not intended to be used on a road to which this Act applies by virtue of section 3(1A)(b) at any time during the rest of the levy period.”
(7) In section 11 (offence of using or keeping heavy goods vehicle if levy not paid), in subsection (1), for the words before paragraph (a) substitute—
“If a person uses or keeps a UK heavy goods vehicle on a road to which this Act applies by virtue of section 3(1A)(a), or uses a non-UK heavy goods vehicle on a road to which this Act applies by virtue of section 3(1A)(b), on a day in respect of which the HGV road user levy charged in respect of the vehicle has not been paid—”
(8) Section 14 (register of levy paid or due to be paid) is amended as follows—
(a) in subsection (1), for “must” substitute “may”;
(b) after subsection (1) insert—
“(1A) Subsections (2) to (5) apply in relation to any register set up and kept under subsection (1).”;
(c) in subsection (4), at the end insert “but need not be accessible to all members of the public”.
(9) In section 19 (interpretation), in subsection (1), in the definition of “revenue weight”, at the end insert “, subject to paragraph 5(2) of Schedule 1”.
(10) Schedule 1 (rates of HGV road user levy) is amended as follows.
(11) In paragraph 1, for sub-paragraph (3) substitute—
“(3) Table 1B sets out the Bands for the purposes of Tables 1 and 1A (and those Bands depend on the revenue weight of the vehicle).”
(12) Omit paragraphs 2 to 4.
(13) In paragraph 5—
(a) the existing text becomes sub-paragraph (1);
(b) in that sub-paragraph, in paragraph (a)—
(i) omit ““axle”, ”;
(ii) omit “and “tractive unit” each”;
(c) after that sub-paragraph insert—
“(2) For the purposes of this Schedule—
(a) in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing less than 4,000 kilograms, the weight of the trailer is to be ignored;
(b) in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing 4,000 kilograms or more, the weight of the trailer is to be added to the revenue weight of the vehicle.”
(14) For Table 1 substitute—
“TABLE 1: VEHICLES MEETING EURO 6 EMISSIONS STANDARDS — RATES FOR EACH BAND
Band | Daily rate | Weekly rate | Monthly rate | Half-yearly rate | Yearly rate |
A | £3.00 | £7.50 | £15.00 | £90.00 | £150.00 |
B | £7.20 | £18.00 | £36.00 | 216.00 | £360.00 |
C | £90.00 | £28.80 | £57.60 | £345.60 | £576.00 |
(15) For Table 1A substitute—
TABLE 1A: VEHICLES NOT MEETING EURO 6 EMISSIONS STANDARDS
— RATES FOR EACH BAND
Band | Daily rate | Weekly rate | Monthly rate | Half-yearly rate | Yearly rate |
A | £3.90 | £9.75 | £19.50 | £117.00 | £195.00 |
B | £9.36 | £23.40 | £46.80 | £280.80 | £468.00 |
C | £10.00 | £37.45 | £74.90 | £449.40 | £749.00 |
(16) After Table 1A insert—
TABLE 1B: BANDS FOR THE PURPOSES OF TABLES 1 AND 1A
Revenue weight of vehicle | Band |
More than 11,999kgs but not more than 31,000kgs | A |
More than 31,000kgs but not more than 38,000kgs | B |
More than 38,000kgs | C |
(17) Omit Tables 2 to 5.
Transitional provision for end of exempt period
(18) In section 88 of the Finance Act 2020 (HGV road user levy)—
(a) in the heading, at the end insert “: exempt period”;
(b) in subsection (1), at the beginning insert “Subject to section 88A,”;
(c) in subsection (3), at the beginning insert “For the purposes of this section and section 88A,”.
(19) After that section insert—
“88A HGV road user levy: transitional provision for end of exempt period
(1) This section applies where—
(a) a UK heavy goods vehicle (the “charged vehicle”) is charged to vehicle excise duty in respect of more than one period (a “charged period”) beginning within the last 12 months of the exempt period, and
(b) the combined length of the charged periods is more than 12 months.
(2) Section 5(2) of the 2013 Act applies in relation to the charged vehicle in respect of each complete month in the period (the “transitional liability period”)—
(a) beginning with the day after the last exempt day in relation to the charged vehicle, and
(b) ending with the end of the charged period during which that last exempt day occurs.
(3) The last exempt day, in relation to a charged vehicle, is the last day of the period of 12 months beginning with the day on which the first charged period beginning within the last 12 months of the exempt period began.
(4) Subsection (5) applies where, in relation to the charged vehicle—
(a) a notification has been made under section 7(2)(c) of the 2013 Act (an “off-road notification”) in respect of a period beginning within the last 12 months of the exempt period, and
(b) vehicle excise duty is charged in respect of a period beginning—
(i) after the day on which the off-road notification is made, and
(ii) within the last 12 months of the exempt period.
(5) In calculating the period of 12 months mentioned in subsection (3) ignore the number of whole months in the period beginning with the day on which the off-road notification is made and ending with the first day of the period described in subsection (4)(b).
(6) The Secretary of State, and any person who may exercise powers on behalf of the Secretary of State under section 9 of the 2013 Act (collection of levy), may (in addition to having the powers, duties and liabilities mentioned in that section) give a notice (a “payment notice”) to a person liable for HGV road user levy in respect of a transitional liability period.
(7) A payment notice must state—
(a) the amount of HGV road user levy for which the person is liable in respect of the transitional liability period,
(b) how the amount is to be paid, and
(c) that payment must be made within the period of 28 days beginning with the day on which the notice is given.
(8) The amount in subsection (7)(a) is given by—
(L x M) /12
where—
L is the yearly rate of HGV road user levy applicable in relation to the vehicle on the first day of the transitional liability period, and
M is the number of whole months during the transitional liability period.
(9) In relation to the transitional liability period—
(a) a person commits an offence under section 11 of the 2013 Act (offence of using or keeping heavy goods vehicle if levy not paid) only if the person—
(i) has been given a payment notice, and
(ii) has failed to make payment in accordance with that notice, and
(b) section 7(5A) of the Vehicle Excise and Registration Act 1994 has effect as if the reference to HGV road user levy having been paid were a reference to it having been paid in accordance with a payment notice.
(10) In this section “UK heavy goods vehicle” has the same meaning as in the HGV Road User Levy Act 2013 (see section 2 of that Act).”
Commencement
(20) The amendments made by this Resolution come into force on 1 August 2023.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.