{
  "url": "https://openlegislation.uk/hgv-road-user-levy-act-2013/section-5",
  "json_url": "https://openlegislation.uk/hgv-road-user-levy-act-2013/section-5.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/5",
  "kind": "section",
  "number": "5",
  "heading": "Payment of levy for UK heavy goods vehicles",
  "text": "(1) This section applies to a UK heavy goods vehicle.\n(2) HGV road user levy must be paid for all periods for which the vehicle is charged to vehicle excise duty.\n(3) Where vehicle excise duty is paid for a year, the levy must be paid for the same year.\n(4) Where vehicle excise duty is paid for 6 months, the levy must be paid for the same 6 months.\n(5) Levy for a year is charged at the appropriate rate shown in the column headed ““Yearly rate”” in Table 1 or Table 1A in Schedule 1 (depending on which of those Tables applies to the vehicle) .\n(6) Levy for 6 months is charged at the appropriate rate shown in the column headed ““Half-yearly rate”” in that Table.\n(7) The appropriate rate depends on what Band the vehicle is in, and this is given by paragraph 1(3) of that Schedule and Table 1B.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 5(5) substituted (with effect in accordance with s. 60(9) of the amending Act) by Finance Act 2019 (c. 1), s. 60(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 5(7) substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 22 paras. 4, 12"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 5(2) excluded (22.7.2020) by Finance Act 2020 (c. 14), s. 88(1)(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 5(2) applied (11.7.2023) by 2020 c. 14, s. 88A(2) (as inserted by Finance (No. 2) Act 2023 (c. 30), s. 326(2))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 5 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/5",
    "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."
}