Section 1 Charge to HGV road user levyI1

(1)

A duty of excise, called HGV road user levy, is charged in respect of F1—

(a)

any UK heavy goods vehicle that is used or kept on a road to which this Act applies by virtue of section 3(1A)(a), and

(b)

any non-UK heavy goods vehicle that is used on a road to which this Act applies by virtue of section 3(1A)(b).

(2)

HGV road user levy is to be levied by the Secretary of State.

Annotations

F1: S. 1(1)(a)(b) substituted for words (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 2, 12