Introduction Background Note
5.HGV Road User Levy rates will begin to take effect from 1 April 2014.  The Levy is intended to introduce a fairer arrangement for UK hauliers by ensuring that foreign hauliers pay to use roads in the UK.
6.Operators of UK licensed tractive units are able to gain operational flexibility by licensing these vehicles to draw semi-trailers with any number of axles or two or more axles or three or more axles.
7.Vehicles that are in weight categories which are in excess of permitted maximum operating weights will remain liable to tax.
8.VED rates for goods vehicles licensed in the United Kingdom are being reduced and restructured to offset the cost of HGV Road User Levy rates.