Vehicle excise duty and HGV Levy for goods vehicles

Guide summary

Tax your HGV every year with Vehicle Excise Duty (VED). Most HGVs can get a £1 VED rate for 12 months if you tax between 1 July 2026 and 30 June 2027. You still have to pay the HGV Road User Levy in full. If you keep an untaxed HGV on a public road, you face fines up to £1,000 and your vehicle could be clamped or crushed.

Tax your HGV every year with VED
Check if you qualify for the £1 VED rate (1 July 2026 to 30 June 2027)
Pay the HGV Levy in full even with the £1 VED
Make a SORN if you take your HGV off the road
Pay standard VED: band A1 £86 to band G £913 per year
Use 6-month payment at around 55% of the annual rate
Avoid penalties: up to £1,000 fine, vehicle clamping, or court prosecution
The HGV Levy applies to vehicles 12 tonnes or more
Annual levy rates for Euro VI: £161 to £619 depending on weight
Renew VED before it expires – no grace period for HGVs

VED rates and HGV Levy status for goods vehicles over 3.5 tonnes.

HGV Vehicle Excise Duty (VED) Rates 2026/27

Vehicle excise duty rate structure for heavy goods vehicles by revenue weight, axle configuration, and suspension type, with payment options and enforcement penalties.

All heavy goods vehicles (HGVs) used or kept on public roads must be taxed with vehicle excise duty (VED), commonly called road tax. HGV VED rates are based on the vehicle's revenue weight (maximum authorised mass), number of axles, and whether the vehicle has road-friendly suspension. Rates differ between rigid vehicles and articulated vehicles (tractive units). Any HGV not taxed and not on a public road must have a Statutory Off Road Notification (SORN).

Temporary £1 rate: most HGVs qualify for a reduced VED rate of £1 for 12 months on licences taken out between 1 July 2026 and 30 June 2027. The reduced rate is applied automatically when you tax the vehicle. The HGV levy continues at the full rate alongside the £1 VED, and vehicles taxed before 1 July 2026 pay the standard rate with no refund.

Temporary £1 rate (most HGVs): £1 VED for 12 months on licences taken out between 1 July 2026 and 30 June 2027 — applied automatically; the HGV levy is still charged in full
Tax year: 2026/27 (standard rates effective from 1 April 2026, RPI-uprated by the Finance Act 2026)
Standard band rates: £86 (band A1) to £913 (band G) per year, by revenue weight, axle configuration and suspension type
Typical 44-tonne artic (3+3 axles, band E1): £601 per year standard rate — £1 if taxed between 1 July 2026 and 30 June 2027
Road-friendly suspension discount: Reduced rate available for vehicles with road-friendly suspension at higher weight bands
6-month payment: Available at around 55% of the annual rate
SORN requirement: Required for any untaxed HGV kept off the public road

Revenue weight bands

HGV VED is calculated by revenue weight (the maximum weight the vehicle can carry including its own weight, fuel, driver, and load). Revenue weight is shown on the vehicle's plating certificate. For unplated vehicles, the design gross weight applies.

Rates increase with revenue weight in bands. Higher-weight vehicles in each axle category pay more. Vehicles with road-friendly suspension qualify for a lower rate at the upper weight bands, reflecting reduced road wear.

Payment and renewal

HGV VED can be paid for 12 months or 6 months. The 6-month option costs around 55% of the annual rate. Direct debit is available for both periods. VED must be renewed before expiry; there is no automatic grace period for HGVs.

SORN: If an HGV is taken off the road or will not be used, you must make a SORN declaration to DVLA. A SORN remains in force until the vehicle is taxed, sold, scrapped, or exported. Keeping an untaxed vehicle on a public road without a SORN is an offence.

Enforcement and penalties

Operating an untaxed HGV on public roads is a criminal offence. Penalties include:

Fixed penalty: Up to £1,000 fine
Back-duty: Payment of all duty owed for the untaxed period
Vehicle clamping: DVLA wheel clamping operations target untaxed vehicles
Vehicle removal: Persistent offenders may have vehicles impounded and crushed
Court prosecution: Unlimited fine on summary conviction for deliberate evasion

Check HGV tax rates (opens in a new tab)

HGV Road User Levy

The HGV Road User Levy for vehicles 12 tonnes and over, reintroduced as a reformed, emissions-based levy from 1 August 2023, with details of how it is calculated and enforcement provisions.

The HGV Road User Levy was reintroduced on 1 August 2023 as a reformed levy, after being suspended from 1 August 2020 as a COVID-19 relief measure. The reformed levy is now based on the vehicle's environmental and air quality impact rather than purely road wear. It is payable by both UK and foreign HGV operators of vehicles of 12 tonnes or more. For UK operators it is paid alongside vehicle excise duty; foreign operators must pay before entering the UK and are charged for use of major roads (motorways and A-roads).

Current status: In force — reintroduced as a reformed, emissions-based levy on 1 August 2023
Applies to: UK and non-UK registered HGVs of 12 tonnes or more
How it is calculated: By vehicle weight, Euro emissions class and time spent in the UK; Euro VI vehicles pay a reduced rate
Annual rates 2026/27 (Euro VI): £161 (12-31t), £387 (31-38t), £619 (over 38t)
Annual rates 2026/27 (Euro V or earlier): £209 (12-31t), £503 (31-38t), £804 (over 38t)
Interaction with the temporary £1 VED: The levy remains payable in full alongside the temporary £1 HGV VED rate (1 July 2026 to 30 June 2027)
Administering body: DVSA (Driver and Vehicle Standards Agency)
Statutory basis: HGV Road User Levy Act 2013, uprated for 2026/27 by the Finance Act 2026

Levy structure when active

When the levy was in force, it applied to all HGVs of 12 tonnes or more gross vehicle weight using UK roads. Rates were set by vehicle weight band:

Daily rate: Available for short-term use (primarily foreign operators)
Weekly rate: For short-term operations
Monthly rate: For medium-term operations
Annual rate: For UK-registered vehicles (paid alongside VED)

For UK-registered HGVs, the annual levy was collected automatically with vehicle excise duty. Foreign operators were required to pay the levy before entering the UK or at point of entry.

Enforcement provisions (when active)

When the levy is in force, enforcement provisions include:

Fixed penalty: £300 for non-payment
Vehicle prohibition: DVSA can prohibit vehicles from continuing their journey until the levy is paid
Immobilisation: Vehicles may be immobilised at the roadside
Court prosecution: Persistent offenders face prosecution with higher penalties

DVSA conducts enforcement through roadside checks and automatic number plate recognition (ANPR) systems. During the suspension period, no enforcement action is taken for non-payment of the levy.

Background and future direction

The HGV Road User Levy was introduced in 2014 under the HGV Road User Levy Act 2013. Its purpose was to ensure foreign hauliers made a contribution towards UK road maintenance costs, as UK operators already paid VED. The levy applied equally to UK and foreign operators to comply with EU non-discrimination rules.

The government has consulted on replacing the flat-rate levy with a distance-based charging system that would more accurately reflect road use and environmental impact. Any replacement scheme would require new legislation. Until further announcements, no levy is payable.

HGV road user levy (opens in a new tab)

For operator licensing requirements, see Goods vehicle operator licensing. For vehicle testing and MOT requirements, see Vehicle maintenance and MOT.

Legal basis

Primary legislation and key regulations

HGV Road User Levy Act 2013 Primary 2013 · UK-wide Vehicle Excise and Registration Act 1994 Primary 1994 · UK-wide Finance Act 2026 Primary 2026 · UK-wide

Browse UK legislation legislation.gov.uk

Official guidance

Check HGV tax rates (opens in a new tab)

Current VED rate tables for all vehicle types

DVLA

Tax your vehicle (opens in a new tab)

Tax your HGV online or check if it is taxed

DVLA

HGV Road User Levy (opens in a new tab)

Current status and guidance on the HGV levy

DfT