60 HGV road user levy
Finance Act 2019 (2019 c 1) | Legislation

60  HGV road user levy

(1)     The HGV Road User Levy Act 2013 is amended in accordance with subsections (2) to (6).

(2)     In section 5(5) (payment of levy for UK heavy goods vehicles) for “in Schedule 1” substitute “or Table 1A in Schedule 1 (depending on which of those Tables applies to the vehicle)”.

(3)     In section 6(4) (payment of levy for non-UK heavy goods vehicles) for “in Schedule 1” substitute “or Table 1A in Schedule 1 (depending on which of those Tables applies to the vehicle)”.

(4)     In section 7 (rebate of levy), after subsection (2) insert—

“(2A)     A rebate entitlement also arises where—

(a)     HGV road user levy has been paid in respect of a vehicle at the rate applicable to a vehicle that does not meet Euro 6 emissions standards, and

(b)     the vehicle becomes a vehicle that meets those standards.”

(5)     In section 19 (interpretation)—

(a)     in subsection (3)—

(i)     in paragraph (b), for “under section 7” substitute “as a result of an entitlement arising under section 7(2)”, and

(ii)     after paragraph (b) insert—

“()

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