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(This note is not part of the Regulations)
These Regulations make provision for a reduction of 10% in the rate of HGV road user levy in respect of a prescribed class of heavy goods vehicle.
The prescribed class is the class of heavy goods vehicles that comply with vehicle emission limits set out in Annex I of Regulation (EC) No 595/2009 of 18th June 2009 on type approval of motor vehicles and engines with respect to emissions from heavy duty vehicles (Euro VI) and on access to repair and maintenance information (OJ No. L 188, 18.07.2009, p. 1; amended by Commission Regulation (EU) No. 133/2014 (OJ No. L 47, 18.2.2014, p.3.).
The reduced rate is not applicable to a heavy goods vehicle in respect of any day for which the levy was paid, or due to be paid, before the coming into force of these regulations.
A Tax Information and Impact Note is published on the Department for Transport website at https://www.gov.uk/government/collections/hgv-road-user-levy.
An Explanatory Memorandum is published alongside this instrument on www.legislation.gov.uk.
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