Policy paper

Heavy Good Vehicle levy: new reformed levy

This tax information and impact note is about introducing a new reformed HGV levy from August 2023, following the end of levy suspension period.

• From: HM Revenue & Customs
• Published: 15 March 2023

Documents

Heavy Goods Vehicle (HGV) levy: introduction of new reformed levy

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This measure introduces the new reformed HGV levy. It will take effect from 1 August 2023 with a revised structure and rates, following the end of the levy suspension period.

The reforms to the HGV levy are a further step towards reflecting the environmental performance of the vehicle, focusing more on air quality emissions and indicative levels of CO2 emissions. For foreign-registered vehicles, the reforms also ensure the levy is focused on road usage and that it is more clearly aligned with the government’s international obligations.