{
  "url": "https://openlegislation.uk/finance-act-2014/section-92",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-92.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/92",
  "kind": "section",
  "number": "92",
  "heading": "HGV road user levy: rates tables",
  "text": "(1) Schedule 1 to the HGV Road User Levy Act 2013 (rates of HGV road user levy) is amended as follows.\n(2) In paragraph 4, for “is Band G” substitute\nis—\n(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\n(b) Band G, in all other cases.\n(3) For Tables 2 to 5 substitute—\nTable 2: rigid goods vehicle\nRevenue weight of vehicle2 axle vehicle3 axle vehicle4 or more axle vehicle\nMore thanNot more than\nkgskgsBandBandBand\n11,99915,000BBB\n15,00021,000DBB\n21,00023,000DCB\n23,00025,000DDC\n25,00027,000DDD\n27,00044,000DDE\nTable 3: rigid goods vehicle with trailer over 4,000 kgs\nRevenue weight of vehicle2 axle vehicle3 axle vehicle4 or more axle vehicle\nMore thanNot more than\nkgskgsBandBandBand\n11,99915,000B(T)B(T)B(T)\n15,00021,000D(T)B(T)B(T)\n21,00023,000E(T)C(T)B(T)\n23,00025,000E(T)D(T)C(T)\n25,00027,000E(T)D(T)D(T)\n27,00044,000E(T)E(T)E(T)\nTable 4: tractive units with two axles\nRevenue weight of tractive vehicleAny no of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles\nMore thanNot more than\nkgskgsBandBandBand\n11,99925,000AAA\n25,00028,000CAA\n28,00031,000DDA\n31,00034,000EEC\n34,00038,000FFE\n38,00044,000GGG\nTable 5: tractive unit with three or more axles\nRevenue weight of tractive vehicleAny no of semi-trailer axles2 or more semi-trailer axles3 or more semi-trailer axles\nMore thanNot more than\nkgskgsBandBandBand\n11,99928,000AAA\n28,00031,000CAA\n31,00033,000ECA\n33,00034,000EDA\n34,00036,000EDC\n36,00038,000FED\n38,00044,000GGE\n(4) The amendments made by this section are treated as having come into force on 1 April 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/92",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}