# HGV Road User Levy Bill (HC Bill 77)

HGV Road User Levy BillPage 10

# SCHEDULES

Sections 5 and 6

## SCHEDULE 1Rates of HGV road user levy

1 Table 1 sets out the rates of levy for each of the Bands given by Tables 2 to 5
5and by paragraph 4.

2 (1) Table 2 applies to a rigid goods vehicle (whether or not used for drawing a
trailer) other than one to which Table 3 applies.

(2) Table 3 applies to a rigid goods vehicle within paragraph 10 of Schedule 1 to
the 1994 Act (rigid goods vehicles used for drawing trailers of more than
104,000 kilograms).

(3) The appropriate Band for a vehicle to which Table 2 or 3 applies depends
on—

(a) the revenue weight of the vehicle, and

(b) the number of axles on the vehicle,

15ignoring any trailer.

3 (1) Table 4 applies to a tractive unit on which there are 2 axles.

(2) Table 5 applies to a tractive unit on which there are 3 or more axles.

(3) The appropriate Band for a vehicle to which Table 4 or 5 applies depends
on—

(a) 20the revenue weight of the tractive unit, and

(b) the number of axles on the semi-trailers that are to be drawn by the
tractive unit.

4 The appropriate Band for any heavy goods vehicle with a revenue weight of
more than 44,000 kilograms is Band G.

5 25In this Schedule—

(a) “axle”, “rigid goods vehicle” and “tractive unit” each has the same
meaning as in the 1994 Act (see section 62(1) of that Act);

(b) a reference to a revenue weight of more than 11,999 kilograms is to
be read as a reference to a revenue weight of 12,000 kilograms or
30more.

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Table 1: Rates for each Band
Band Daily rate Weekly
rate
Monthly
rate
Half-
yearly rate
Yearly
rate
A £1.70 £4.25 £8.50 £51.00 £85.00
B £2.10 £5.25 £10.50 £63.00 5£105.00
C £4.80 £12.00 £24.00 £144.00 £240.00
D £7.00 £17.50 £35.00 £210.00 £350.00
E £10.00 £32.00 £64.00 £384.00 £640.00
F £10.00 £40.50 £81.00 £486.00 £810.00
G £10.00 £50.00 £100.00 £600.00 10£1,000.00
B(T) £2.70 £6.75 £13.50 £81.00 £135.00
C(T) £6.20 £15.50 £31.00 £186.00 £310.00
D(T) £9.00 £22.50 £45.00 £270.00 £450.00
E(T) £10.00 £41.50 £83.00 £498.00 £830.00
Table 2: Rigid goods vehicle
15
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 20B
15,000 21,000 D B B
21,000 23,000 C B
23,000 25,000 D C
25,000 27,000 D D
27,000 44,000 25E
Table 3: Rigid goods vehicle with trailer over 4,000 kg
Revenue weight of vehicle 2 axle
vehicle
3 axle
vehicle
4 or more
axle vehicle
More than Not more than
kgs kgs Band Band 30Band
11,999 15,000 B(T) B(T) B(T)
15,000 21,000 D(T) B(T) B(T)
21,000 23,000 C(T) B(T)
23,000 25,000 D(T) C(T)
25,000 27,000 D(T) 35D(T)
27,000 44,000 E(T)
Table 4: Tractive unit with two axles
Revenue weight of tractive unit Any no. of
semi-trailer
axles
2 or more
semi-trailer
axles
3 or more
semi-trailer
40axles
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 45A
31,000 34,000 E C
34,000 38,000 F E
38,000 44,000 G
Table 5: Tractive unit with three or more axles
Revenue weight of tractive unit Any no. of
semi-trailer
axles
2 or more
semi-trailer
axles
503 or more
semi-trailer
axles
More than Not more than
kgs kgs Band Band Band
11,999 28,000 A A 55A

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Revenue weight of tractive unit Any no. of
semi-trailer
axles
2 or more
semi-trailer
axles
3 or more
semi-trailer
axles
More than Not more than
28,000 31,000 C A 5A
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 E D
38,000 44,000 G 10E

Section 12

## SCHEDULE 2Legal proceedings

### Proceedings in England and Wales or Northern Ireland

1 (1) Proceedings in England and Wales or Northern Ireland for an offence under
15section 11 may be instituted only—

(a) by the Secretary of State, or

(b) by a constable with the approval of the Secretary of State.

(2) Proceedings in England and Wales or Northern Ireland for an offence under
section 11 may be started at any time within 6 months from the date on
20which evidence sufficient, in the opinion of the person instituting the
proceedings, to justify the proceedings came to the person’s knowledge.

(3) No proceedings may be started by virtue of sub-paragraph (2) more than
three years after the commission of the offence.

(4) A certificate—

(a) 25stating that the Secretary of State’s approval is given for the
institution by a constable of the proceedings specified in the
certificate, and

(b) signed by or on behalf of the Secretary of State,

is conclusive evidence of that approval.

(5) 30A certificate—

(a) stating the date on which the evidence referred to in sub-paragraph
(2) came to the knowledge of the person instituting the proceedings,
and

(b) signed by or on behalf of that person,

35is conclusive evidence of that date.

(6) A certificate—

(a) including a statement under paragraph (a) of sub-paragraph (4) or
(5), and

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(b) purporting to be signed as mentioned in paragraph (b) of the sub-
paragraph concerned,

is to be deemed to be so signed unless the contrary is proved.

(7) Sections 145 and 146A of the Customs and Excise Management Act 1979
5(procedural restrictions and time limits on starting proceedings for offences
under the customs and excise Acts) do not apply to proceedings in England
and Wales or Northern Ireland for an offence under section 11.

### Proceedings in Scotland

2 (1) Proceedings in Scotland for an offence under section 11 may not be started
10more than 3 years after the commission of the offence.

(2) Subject to that (and despite anything in section 136 of the Criminal
Procedure (Scotland) Act 1995 (limitation of time for proceedings in
statutory offences)), any such proceedings may be started—

(a) in the case of proceedings instituted by the procurator fiscal as a
15result of information supplied by the Secretary of State, at any time
within 6 months from the date on which the information came to the
knowledge of the Secretary of State;

(b) in any other case, at any time within 6 months from the date on
which evidence sufficient, in the opinion of the person instituting the
20proceedings, to justify the proceedings came to the person’s
knowledge.

Subsection (3) of that section applies for the purposes of this sub-paragraph
as it applies for the purposes of that section.

(3) A certificate—

(a) 25stating the date on which the information referred to in sub-
paragraph (2)(a) came to the knowledge of the Secretary of State, and

(b) signed by or on behalf of the Secretary of State,

is conclusive evidence of that date.

(4) A certificate—

(a) 30stating the date on which the evidence referred to in sub-paragraph
(2)(b) came to the knowledge of the person instituting the
proceedings, and

(b) signed by or on behalf of that person,

is conclusive evidence of that date.

(5) 35A certificate—

(a) including a statement under paragraph (a) of sub-paragraph (3) or
(4), and

(b) purporting to be signed as mentioned in paragraph (b) of the sub-
paragraph concerned,

40is to be deemed to be so signed unless the contrary is proved.

(6) Sections 145 and 146A of the Customs and Excise Management Act 1979
(procedural restrictions and time limits on starting proceedings for offences
under the customs and excise Acts) do not apply to proceedings in Scotland
for an offence under section 11.

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### Authorised persons

3 A person authorised by the Secretary of State for the purposes of this
paragraph may on behalf of the Secretary of State conduct and appear in any
proceedings by or against the Secretary of State under this Act—

(a) 5in England and Wales, in a magistrates’ court or the county court;

(b) in Scotland, in any court other than the Court of Session;

(c) in Northern Ireland, in a court of summary jurisdiction or before a
county court.

### Time limit for recovery of underpayments and overpayments

4 10No proceedings may be brought—

(a) by the Secretary of State for the recovery of any underpayment of
HGV road user levy, or

(b) by any person for the recovery of any overpayment of levy,

after the end of the period of 12 months beginning with the end of the period
15in respect of which the levy was paid.

### Records

5 (1) A statement to which this paragraph applies is admissible in any
proceedings as evidence (or, in Scotland, sufficient evidence) of any fact
stated in it with respect to prescribed matters to the same extent as oral
20evidence of that fact is admissible in the proceedings.

(2) This paragraph applies to a statement contained in a document purporting
to be—

(a) a part of the records maintained by the Secretary of State in
connection with any functions exercisable by him or her under or by
25virtue of this Act,

(b) a copy of a document forming part of those records, or

(c) a note of any information contained in those records,

and to be authenticated by a person authorised to do so by the Secretary of
State.

(3) 30In this paragraph—

• “document” means anything in which information of any description is
recorded;

• “copy”, in relation to a document, means anything on to which
information recorded in the document has been copied, by whatever
35means and whether directly or indirectly;

• “statement” means any representation of fact, however made.

### Single witness sufficient in certain Scottish proceedings

6 In proceedings in Scotland for an offence under section 11 the accused may
be convicted on the evidence of one witness.

### 40Transitory provision

7 Until the coming into force of section 17(1) of the Crime and Courts Act 2013,
paragraph 3(a) has effect as if “or before a district judge of a county court”
were substituted for “or the county court”.