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HGV Road User Levy Act 2013

Status:

This is the original version (as it was originally enacted).

7Rebate of levy

(1)Where—

(a)HGV road user levy has been paid in respect of a vehicle for a period of more than one month (“the levy period”), and

(b)a rebate entitlement arises more than one month before the end of the levy period,

the person who paid the levy is entitled to the appropriate rebate of levy on making an application to the Secretary of State.

(2)A rebate entitlement arises in the following cases—

(a)the vehicle is stolen;

(b)the vehicle is destroyed and the person who paid the levy notifies the Secretary of State of that fact;

(c)the person who paid the levy notifies the Secretary of State that the vehicle is not intended to be used or kept on a road to which this Act applies at any time during the rest of the levy period;

(d)the vehicle has been sold or disposed of and the person who paid the levy provides the Secretary of State with prescribed information, in the prescribed manner, in relation to the sale or disposal.

(3)The appropriate rebate where the levy was paid for a whole year is—

where—

  • A is one-tenth of the amount paid;

  • B is the number of months in the period beginning with the start of the levy period and ending with the date of the application, rounded up (if not an exact number of months) to the next whole number.

(4)The appropriate rebate in any other case is—

where—

  • C is one-tenth of the amount that was the yearly rate of levy for the vehicle at the start of the levy period;

  • D is the number of whole months in the period beginning with the day after the date of the application and ending with the end of the levy period.

(5)The Secretary of State may specify conditions with which a person must comply before making an application for a rebate.

(6)The conditions that may be specified include (in particular)—

(a)a condition requiring that information which has to be provided to the Secretary of State is transmitted by specified electronic means;

(b)in a case within subsection (2)(a), conditions relating to the reporting to the police that the vehicle has been stolen.

(7)The Secretary of State may specify an administration fee for an application for a rebate of HGV road user levy, to be deducted from the rebate.

(8)No rebate is due—

(a)where a fee is specified under subsection (7) and the amount given by subsection (3) or (4) is less than the amount of the fee;

(b)where subsection (3) applies and the amount given by that subsection is nil or a negative amount.

(9)Matters specified under this section must be published in whatever way the Secretary of State thinks appropriate.

(10)The Secretary of State may by regulations provide for rebates of HGV road user levy in circumstances other than those set out in this section.

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