{
  "url": "https://openlegislation.uk/hgv-road-user-levy-act-2013/section-1",
  "json_url": "https://openlegislation.uk/hgv-road-user-levy-act-2013/section-1.json",
  "legislation": "ukpga/2013/7",
  "legislation_title": "HGV Road User Levy Act 2013",
  "legislation_url": "https://openlegislation.uk/hgv-road-user-levy-act-2013",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Charge to HGV road user levy",
  "text": "(1) A duty of excise, called HGV road user levy, is charged in respect of —\n(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\n(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).\n(2) HGV road user levy is to be levied by the Secretary of State.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1(1)(a)(b) substituted for words (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 2, 12"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1 in force at 1.4.2014 by S.I. 2014/797, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/7/section/1",
    "retrieved_at": "2026-10-29T09:08:28.960938+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."
}