Overview

This bill introduces a new levy on heavy goods vehicles (HGVs) used or kept on UK roads. The levy aims to contribute to public revenue and is based on vehicle weight and usage.

Description

Levy Charge

A duty of excise, called the HGV road user levy, will be charged on HGVs (defined as mechanically propelled vehicles weighing 12,000 kg or more, or certain heavy motor cars). The Secretary of State will be responsible for its collection.

Payment

For UK-registered HGVs, the levy must be paid alongside vehicle excise duty; for non-UK HGVs, it must be paid daily, or for any chosen period (year, 6 months, month, week, day), with rates varying according to weight and vehicle type.

Exemptions and Rebates

Certain vehicles and situations are exempt or qualify for rebates (e.g., vehicles stolen, destroyed or sold). Specific conditions for rebates will be set by the Secretary of State.

Enforcement

Enforcement powers mirror those used for excise duties. Stopping officers can check for unpaid levies, and non-payment is an offense. Fixed penalties will be introduced. A register of paid levies will be publicly available online.

Government Spending

The bill is expected to generate additional revenue for the UK government, although precise figures are not specified in the bill itself. The levy payments will go into the Consolidated Fund.

Groups Affected

• HGV Owners and Operators: Will be directly affected by the levy, potentially increasing operational costs. The impact will vary depending on vehicle type and usage.
• Businesses relying on HGV transport: May experience increased costs, potentially affecting prices for consumers.
• Government: Will benefit from increased revenue generated by the levy.
• Enforcement Agencies: Will be responsible for collection and enforcement, potentially requiring additional resources.

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