Finance Act 2014

HGV road user levy

92 HGV 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 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	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 4,000 kgs

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(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	2 or more semi-trailer axles	3 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	2 or more semi-trailer axles	3 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 section are treated as having come into force on 1 April 2014.

93 HGV road user levy: disclosure of information by HMRC

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

“14A Disclosure 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).