Part 6Other taxes

Vehicle taxes

325Reform of HGV road user levy

Schedule 22 makes provision (including consequential provision) about—

a

the charging of HGV road user levy in respect of UK-registered and non-UK registered heavy goods vehicles,

b

the register of HGV road user levy paid or due to be paid, and

c

the rate of HGV road user levy chargeable in respect of a heavy goods vehicle by reference to the vehicle’s revenue weight.