Overview

This bill introduces a new levy on heavy goods vehicles (HGVs) using UK roads. The levy aims to generate revenue and is based on vehicle weight and usage, with varying rates and exemptions.

Description

The HGV Road User Levy Bill imposes a duty of excise, the HGV road user levy, on HGVs (vehicles weighing 12,000 kg or more) used or kept on UK public roads. The Secretary of State will levy this charge. The definition of "heavy goods vehicle" includes vehicles subject to specific vehicle excise duty rates and those temporarily exempt. The Secretary of State can adjust the weight threshold via parliamentary order.

Liability

For UK-registered HGVs, the registered owner and anyone keeping the vehicle are liable. For non-UK HGVs, the Community licence holder and anyone keeping the vehicle are liable. Liability is joint and several. Liability is suspended in case of theft, resuming upon recovery, and ends upon sale or disposal. The levy must be paid for the period the vehicle is subject to vehicle excise duty (for UK HGVs) or each day of use/keeping (for non-UK HGVs).

Payment and Rebates

Payment options for UK HGVs align with vehicle excise duty periods (yearly or 6-monthly). Non-UK HGVs have daily, weekly, monthly, 6-monthly, and yearly payment options. Rebates are available under specific circumstances (theft, destruction, sale, or non-intended use) subject to conditions set by the Secretary of State, potentially including an administrative fee. Exemptions exist for certain vehicle categories under the Vehicle Excise and Registration Act 1994.

Enforcement

Collection powers mirror those of HM Revenue & Customs for excise duties. Stopping officers can check for unpaid levies. Non-payment constitutes an offence punishable by a fine. A register of levy payments will be maintained and published online.

Government Spending

The bill is expected to generate additional revenue for the UK government through the levy on HGVs. Specific figures are not provided in the bill text itself. The levy collected will be paid into the Consolidated Fund.

Groups Affected

The bill directly impacts:

• HGV owners and operators: They will be liable for the levy and must comply with payment and reporting requirements.
• Government agencies: The Department for Transport will administer the levy, manage collections, and handle rebates. Law enforcement will enforce the levy through checks and prosecution.
• Non-UK HGV operators: They will face additional costs when using UK roads.

Powered by nyModel