Section 92 — Finance Act 2014: HGV road user levy: rates tables

HGV road user levy: rates tables 92 1 Schedule 1 to the HGV Road User Levy Act 2013 (rates of HGV road user levy) is amended as follows.

2 In paragraph 4, for “is Band G” substitute is—

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.

3 For Tables 2 to 5 substitute— Table 2: rigid goods vehicle Revenue weight of vehicle 2 axle vehicle 3 axle vehicle 4 or more axle vehicle More than Not more than kgs kgs Band Band Band 11,999 15,000 B B B 15,000 21,000 D B B 21,000 23,000 D C B 23,000 25,000 D D C 25,000 27,000 D D D 27,000 44,000 D D E Table 3: rigid goods vehicle with trailer over 4,000 kgs Revenue weight of vehicle 2 axle vehicle 3 axle vehicle 4 or more axle vehicle More than Not more than kgs kgs Band Band Band 11,999 15,000 B(T) B(T) B(T) 15,000 21,000 D(T) B(T) B(T) 21,000 23,000 E(T) C(T) B(T) 23,000 25,000 E(T) D(T) C(T) 25,000 27,000 E(T) D(T) D(T) 27,000 44,000 E(T) E(T) E(T) Table 4: tractive units with two axles Revenue weight of tractive vehicle Any no of semi-trailer axles 2 or more semi-trailer axles 3 or more semi-trailer axles More than Not more than kgs kgs Band Band Band 11,999 25,000 A A A 25,000 28,000 C A A 28,000 31,000 D D A 31,000 34,000 E E C 34,000 38,000 F F E 38,000 44,000 G G G Table 5: tractive unit with three or more axles Revenue weight of tractive vehicle Any no of semi-trailer axles 2 or more semi-trailer axles 3 or more semi-trailer axles More than Not more than kgs kgs Band Band Band 11,999 28,000 A A A 28,000 31,000 C A A 31,000 33,000 E C A 33,000 34,000 E D A 34,000 36,000 E D C 36,000 38,000 F E D 38,000 44,000 G G E 4 The amendments made by this section are treated as having come into force on 1 April 2014.