Valid from 01/04/2014
(1)HGV road user levy is not charged in respect of vehicles within paragraph 9(2) of Schedule 1 to the 1994 Act (certain rigid goods vehicles charged to vehicle excise duty at the basic goods vehicle rate).
(2)HGV road user levy is not charged in respect of a vehicle for a period during which the vehicle is licensed by a licence under section 11 of the 1994 Act (trade licences).
(3)Regulations may provide for HGV road user levy not to be charged, or to be charged at a reduced rate, in respect of prescribed categories of heavy goods vehicle.