This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.
Documents to download
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Roads: HGV road user levy (202 KB, PDF)
This note provides information on the implementation of the HGV road user levy, to be introduced in the UK from 1 April 2014.
The UK road haulage sector is facing many pressures – from high fuel prices to competition from European hauliers. It is in this context that successive governments have looked at levelling the playing field for UK hauliers whose competitors can refuel across the Channel (where in general the level of fuel duties paid is lower than in the UK) and who do not pay UK road taxes, which go towards the maintenance and improvement of the road network.
One of the solutions most often put forward by the industry is some sort of road user charge or levy whereby foreign hauliers would be required to pay a charge for the use of UK roads. While UK hauliers would be required to pay the same charge, this would be balanced by a reduction in domestic taxes such as Vehicle Excise Duty (VED). Any scheme would have to comply with the complex rules set out at a European level in the Eurovignette Directive, as amended.
The last Conservative Government looked at this and the previous Labour Government even put some framework legislation on the statute book, but neither of them introduced a scheme.
The Coalition Government consulted on the introduction of a scheme in January 2012. The HGV Road User Levy Act 2013 took forward the proposals in that consultation. It provides for the introduction of an HGV road user levy from 1 April 2014.
Documents to download
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Roads: HGV road user levy (202 KB, PDF)
Related posts
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This note lists a series of key documents on taxation.
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This note gives a short introduction to the way VAT works, and the significance of EU VAT law for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary 5% rate in July 2020.