# HGV Road User Levy Act 2013, Section 1: Charge to HGV road user levy


(1) A duty of excise, called HGV road user levy, is charged in respect of —
(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.

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Source: https://www.legislation.gov.uk/ukpga/2013/7/section/1 (the official version)
Page: https://openlegislation.uk/hgv-road-user-levy-act-2013/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.