{
  "url": "https://openlegislation.uk/finance-act-2025/section-72",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-72.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/72",
  "kind": "section",
  "number": "72",
  "heading": "Rates of HGV road user levy",
  "text": "(1) Schedule 1 to the HGV Road User Levy Act 2013 (rates of the levy) is amended as follows.\n(2) In paragraph 5, for Table 1 substitute—\n“\nTABLE 1: VEHICLES MEETING EURO 6 EMISSIONS STANDARDS — RATES FOR EACH BAND\nBand\nDaily rate\nWeekly rate\nMonthly rate\nHalf-yearly rate\nYearly rate\nA\n£3.10\n£7.75\n£15.50\n£93\n£155\nB\n£7.46\n£18.65\n£37.30\n£223.80\n£373\nC\n£9.33\n£29.85\n£59.70\n£358.20\n£597\n”.\n(3) In paragraph 5, for Table 1A substitute—\n“\nTABLE 1A: VEHICLES NOT MEETING EURO 6 EMISSIONS STANDARDS — RATES FOR EACH BAND\nBand\nDaily rate\nWeekly rate\nMonthly rate\nHalf-yearly rate\nYearly rate\nA\n£4.04\n£10.10\n£20.20\n£121.20\n£202\nB\n£9.70\n£24.25\n£48.50\n£291\n£485\nC\n£10.36\n£38.80\n£77.60\n£465.60\n£776\n”.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) The amendments made by this section come into force on 1 April 2025.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 72(4) omitted (2.4.2026) by virtue of The Heavy Goods Vehicles (Charging for the Use of Certain Infrastructure on the Trans-European Road Network) (Revocation and Consequential Amendments) Regulations 2026 (S.I. 2026/270), regs. 1(1), 3(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/72",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
  }
}