{
  "url": "https://openlegislation.uk/finance-act-2026/section-98",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-98.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/98",
  "kind": "section",
  "number": "98",
  "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£3.22\n£8.05\n£16.10\n£96.60\n£161\nB\n£7.74\n£19.35\n£38.70\n£232.20\n£387\nC\n£9.67\n£30.95\n£61.90\n£371.40\n£619\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£4.18\n£10.45\n£20.90\n£125.40\n£209\nB\n£10.06\n£25.15\n£50.30\n£301.80\n£503\nC\n£10.74\n£40.20\n£80.40\n£482.40\n£804\n”.\n(4) The amendments made by this section come into force on 1 April 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/98",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
  }
}