The HGV Road User Levy applies to heavy goods vehicles (HGV) of 12 tonnes or more. The aim of the levy is to ensure these vehicles make a contribution to the wear and tear of the road network. The levy amount varies according to the vehicle’s weight, axle configuration and levy duration.
On 28 March 2018 the Roads Minister announced changes to the HGV levy so that from 1 February 2019 haulage firms will benefit from a cheaper road user levy if they use less polluting lorries.
The newest lorries generate 80% less nitrogen oxide (NOx) emissions than older ones, so lorries meeting the latest Euro VI emissions standards are now eligible for a 10% reduction in the cost of the Heavy Goods Vehicle (HGV) Levy. Euro Class V and older vehicles are required to pay up to 20% more.
Payments are collected by the DVLA. UK registered vehicles pay levy costs at the same time and in the same transaction as vehicle excise duty (VED). Changes to VED were announced by the Chancellor in the March 2013 Budget and were made in the Finance Bill 2014.
Vehicles registered abroad must make levy payments before entering the UK (including Northern Ireland) and details about levy amounts are available. The levy can be paid by day, week, month or year and discounts are available for longer levy periods.
Updated to reflect changes to the HGV levy from 1 February 2019. Explains that lorries meeting latest Euro VI emissions standards are now eligible for a 10% reduction in the cost of the levy while Euro Class V and older vehicles are now required to pay up to 20% more.
'HGV Levy bands and rates tables' and 'HGV Levy driver and operator supplementary guidance' published with details of Euro class changes from 2 February 2019.
HGV levy tax information and impact note.
Reforming the heavy goods vehicle road user levy consultation.
An update on HGV levy receipts and levels of compliance during its first year of operation