# Finance (No. 2) Act 2023, Paragraph 10

Extent: E+W+S+N.I.

(1) Schedule 1 (rates of HGV road user levy) is amended as follows.
(2) In paragraph 1, for sub-paragraph (3) substitute—
“(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).”
(3) Omit paragraphs 2 to 4.
(4) In paragraph 5—
(a) the existing text becomes sub-paragraph (1);
(b) in that sub-paragraph, in paragraph (a)—
(i) omit ““axle”, ”;
(ii) omit “and “tractive unit” each”;
(c) after that sub-paragraph insert—
“(2) For the purposes of this Schedule—
(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;
(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.”
(5) For Table 1 substitute—
“
TABLE 1: VEHICLES MEETING EURO 6 EMISSIONS STANDARDS — RATES FOR EACH BAND
Band
Daily rate
Weekly rate
Monthly rate
Half-yearly rate
Yearly rate
A
£3.00
£7.50
£15.00
£90.00
£150.00
B
£7.20
£18.00
£36.00
£216.00
£360.00
C
£9.00
£28.80
£57.60
£345.60
£576.00
”.
(6) For Table 1A substitute—
“
TABLE 1A: VEHICLES NOT MEETING EURO 6 EMISSIONS STANDARDS — RATES FOR EACH BAND
Band
Daily rate
Weekly rate
Monthly rate
Half-yearly rate
Yearly rate
A
£3.90
£9.75
£19.50
£117.00
£195.00
B
£9.36
£23.40
£46.80
£280.80
£468.00
C
£10.00
£37.45
£74.90
£449.40
£749.00
”.
(7) After Table 1A insert—
“
TABLE 1B: BANDS FOR THE PURPOSES OF TABLES 1 AND 1A
Revenue weight of vehicle
Band
More than 11,999kgs but not more than 31,000kgs
A
More than 31,000kgs but not more than 38,000kgs
B
More than 38,000kgs
C
”.
(8) Omit Tables 2 to 5.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/22/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-22/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.