Explanatory note

These Regulations make provisions enabling information to be disclosed by Her Majesty’s Revenue and Customs (“HMRC”). Section 18 of the Commissioners for Revenue and Customs Act 2005 prohibits officials of HRMC from disclosing information which is held by HMRC in connection with its functions, unless such disclosure is permitted by another enactment. These Regulations enable HMRC officials to disclose such information to the Secretary of State for Transport, and prohibit further disclosure of that information.

The information that may be disclosed by HMRC is restricted to information required for the purposes or in connection with the discharge of the functions of the Secretary of State for Transport under the HGV Road User Levy Act 2013. In particular, the information on vehicles entering the UK will enable effective and efficient enforcement of the HGV Road User Levy.

A 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.