Debate: 59. Rates of HGV road user levy

58. Vehicle excise duty (meaning of revenue weight)

59. Rates of HGV road user levy

60. Aggregates levy (removal of certain exemptions)

Tuesday 25th March 2014

(10 years, 6 months ago)

Commons Chamber

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Resolved,

That—

(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 Vehicles*
Revenue Weight of Vehicle	Two Axle Vehicle	Three Axle Vehicle	Four 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 4,000kgs*
Revenue Weight of Vehicle	Two Axle Vehicle	Three Axle Vehicle	Four 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	Two or More Semi-trailer Axles	Three 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	Two or More Semi-trailer Axles	Three 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 Resolution come into force on 1 April 2014.

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.