{
  "url": "https://openlegislation.uk/hgv-road-user-levy-exemption-of-vehicles-regulations-2014/note",
  "json_url": "https://openlegislation.uk/hgv-road-user-levy-exemption-of-vehicles-regulations-2014/note.json",
  "legislation": "uksi/2014/326",
  "legislation_title": "The HGV Road User Levy (Exemption of Vehicles) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/hgv-road-user-levy-exemption-of-vehicles-regulations-2014",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations exempt certain articulated heavy goods vehicles (“HGVs”) from being charged the HGV Road User Levy (“the Levy”).\nThe HGV Road User Levy Act 2013 (“the 2013 Act”) imposes a levy for using or keeping an HGV weighing 12 tonnes or more on a public road in the UK. Section 8 of the 2013 Act exempts certain rigid goods vehicles charged vehicle excise duty at the basic goods vehicle rate in paragraph 9(2) of Schedule 1 to the 1994 Act from being charged the Levy. These Regulations extend this exemption to certain articulated HGVs charged vehicle excise duty at the basic goods vehicle rate in paragraph 11(2) of Schedule 1 to the 1994 Act.\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen. An Explanatory Memorandum has been prepared and is available alongside this instrument on the website, www.legislation.gov.uk.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/326/note",
    "retrieved_at": "2026-10-29T00:26:39.436022+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."
}