Search Legislation

Finance Act 2014

Status:

This is the original version (as it was originally enacted).

HGV road user levy

92HGV road user levy: rates tables

(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 vehicle2 axle vehicle3 axle vehicle4 or more axle vehicle
More thanNot more than
kgskgsBandBandBand
11,99915,000BBB
15,00021,000DBB
21,00023,000DCB
23,00025,000DDC
25,00027,000DDD
27,00044,000DDE
Table 3: rigid goods vehicle with trailer over 4,000 kgs
Revenue weight of vehicle2 axle vehicle3 axle vehicle4 or more axle vehicle
More thanNot more than
kgskgsBandBandBand
11,99915,000B(T)B(T)B(T)
15,00021,000D(T)B(T)B(T)
21,00023,000E(T)C(T)B(T)
23,00025,000E(T)D(T)C(T)
25,00027,000E(T)D(T)D(T)
27,00044,000E(T)E(T)E(T)
Table 4: tractive units with two axles
Revenue weight of tractive vehicleAny no of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
More thanNot more than
kgskgsBandBandBand
11,99925,000AAA
25,00028,000CAA
28,00031,000DDA
31,00034,000EEC
34,00038,000FFE
38,00044,000GGG
Table 5: tractive unit with three or more axles
Revenue weight of tractive vehicleAny no of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles
More thanNot more than
kgskgsBandBandBand
11,99928,000AAA
28,00031,000CAA
31,00033,000ECA
33,00034,000EDA
34,00036,000EDC
36,00038,000FED
38,00044,000GGE

(4)The amendments made by this section are treated as having come into force on 1 April 2014.

93HGV road user levy: disclosure of information by HMRC

(1)After section 14 of the HGV Road User Levy Act 2013 insert—

14ADisclosure of information by Revenue and Customs

(1)Information which is held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (confidentiality) may be disclosed by or with the authority of the Commissioners for Her Majesty’s Revenue and Customs to—

(a)the Secretary of State, or

(b)a person providing services to the Secretary of State,

for the purpose of enabling or assisting the exercise of any of the Secretary of State’s functions under or by virtue of this Act.

(2)Information disclosed in accordance with subsection (1) may not be further disclosed except—

(a)to any other person to whom it could have been disclosed in accordance with that subsection, or

(b)with the consent of the Commissioners for Her Majesty’s Revenue and Customs (which may be general or specific).

(3)If, in contravention of subsection (2), any revenue and customs information relating to a person is disclosed and the identity of the person—

(a)is specified in the disclosure, or

(b)can be deduced from it,

section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.

(4)In subsection (3) “revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.

(5)Nothing in this section authorises the making of a disclosure which contravenes the Data Protection Act 1998.

(2)In regulation 2 of the HGV Road User Levy (HMRC Information Gateway) Regulations 2013 (S.I. 2013/3186), omit paragraphs (1) and (2).

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources