{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-10.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/22/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Schedule 1 (rates of HGV road user levy) is amended as follows.\n(2) In paragraph 1, for sub-paragraph (3) substitute—\n“(3) Table 1B sets out the Bands for the purposes of Tables 1 and 1A (and those Bands depend on the revenue weight of the vehicle).”\n(3) Omit paragraphs 2 to 4.\n(4) In paragraph 5—\n(a) the existing text becomes sub-paragraph (1);\n(b) in that sub-paragraph, in paragraph (a)—\n(i) omit ““axle”, ”;\n(ii) omit “and “tractive unit” each”;\n(c) after that sub-paragraph insert—\n“(2) For the purposes of this Schedule—\n(a) in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing less than 4,000 kilograms, the weight of the trailer is to be ignored;\n(b) in calculating the revenue weight of a rigid goods vehicle drawing a trailer weighing 4,000 kilograms or more, the weight of the trailer is to be added to the revenue weight of the vehicle.”\n(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£3.00\n£7.50\n£15.00\n£90.00\n£150.00\nB\n£7.20\n£18.00\n£36.00\n£216.00\n£360.00\nC\n£9.00\n£28.80\n£57.60\n£345.60\n£576.00\n”.\n(6) 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£3.90\n£9.75\n£19.50\n£117.00\n£195.00\nB\n£9.36\n£23.40\n£46.80\n£280.80\n£468.00\nC\n£10.00\n£37.45\n£74.90\n£449.40\n£749.00\n”.\n(7) After Table 1A insert—\n“\nTABLE 1B: BANDS FOR THE PURPOSES OF TABLES 1 AND 1A\nRevenue weight of vehicle\nBand\nMore than 11,999kgs but not more than 31,000kgs\nA\nMore than 31,000kgs but not more than 38,000kgs\nB\nMore than 38,000kgs\nC\n”.\n(8) Omit Tables 2 to 5.",
  "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/2023/30/schedule/22/paragraph/10",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}