“VOSA tax” is the informal name hauliers still use for the HGV Road User Levy, a charge on heavy goods vehicles of 12,000 kg or more that use public roads in the United Kingdom. The Vehicle and Operator Services Agency was folded into the Driver and Vehicle Standards Agency (DVSA) on 1 April 2014, but the old label stuck.1GOV.UK. Driver and Vehicle Standards Agency Named The levy itself sits under the HGV Road User Levy Act 2013 and was rebuilt into its current shape in August 2023 after a three-year COVID suspension.2GOV.UK. Heavy Goods Vehicle (HGV) Levy Suspension
Who Has to Pay
Any HGV with a revenue weight of 12,000 kg or more is in scope, whether it’s a rigid truck or a tractor unit. Cargo, route, and purpose don’t change that.3Legislation.gov.uk. HGV Road User Levy Act 2013
Where the vehicle is registered decides which roads trigger the charge. UK-registered HGVs owe the levy for use on all public roads. Non-UK HGVs only owe it when driving on A-roads or motorways, and payment has to be made before the vehicle enters the country.4GOV.UK. How to Use the HGV Levy Service
How You Pay
The payment route splits cleanly by registration, and mixing them up is a common mistake.
For a UK-registered HGV, you don’t use the online HGV levy service at all. The levy is collected automatically alongside your vehicle excise duty (VED). When you tax the vehicle, the levy is already inside what you pay.4GOV.UK. How to Use the HGV Levy Service
For a non-UK HGV, the dedicated online service on GOV.UK is the only route. Payment has to be in place before the vehicle enters the country, and you’ll need the front licence plate number. The service accepts credit and debit cards, fuel cards, prepayment through a registered account, bank transfers, and PayPal.5GOV.UK. Pay the Heavy Goods Vehicle (HGV) Levy
Current Rates
The reformed levy uses three weight bands and charges more or less depending on the vehicle’s emissions standard. Euro 6 vehicles get roughly a 10% reduction; Euro 5 and older vehicles pay up to 20% more.6GOV.UK. HGV Road User Levy
Euro 6 Vehicles
- Band A (12,000–31,000 kg): £3.22 per day or £161 per year
- Band B (31,001–38,000 kg): £7.74 per day or £387 per year
- Band C (38,001 kg and over): £9.67 per day or £619 per year
Euro 5 or Older Vehicles
- Band A (12,000–31,000 kg): £4.18 per day or £209 per year
- Band B (31,001–38,000 kg): £10.06 per day or £503 per year
- Band C (38,001 kg and over): £10.74 per day or £804 per year
These bands replaced the pre-2020 system, which calculated charges by axle count and drew a line between rigid trucks and tractor units. If you’re still working from rate cards from before the suspension, they no longer match how the levy is calculated.4GOV.UK. How to Use the HGV Levy Service
When No Levy Is Owed
Not every day with a heavy vehicle triggers a charge. A non-UK HGV that stays on minor roads (B-roads or unnumbered roads) for a full 24-hour period owes nothing for that day. The same is true if the vehicle stays parked for the whole day.4GOV.UK. How to Use the HGV Levy Service
If a UK vehicle is off the road entirely, a Statutory Off Road Notification (SORN) removes the tax obligation. A SORNed vehicle can’t be driven on any public road except to a pre-booked MOT, and any full months of tax left are refunded automatically. Driving a SORNed vehicle otherwise can bring a fine of up to £2,500.7GOV.UK. When You Need to Make a SORN Because the levy is bundled into VED for UK vehicles, the levy portion is refunded with the tax refund. Non-UK operators claim refunds by signing into their HGV levy account on GOV.UK.5GOV.UK. Pay the Heavy Goods Vehicle (HGV) Levy
Penalties for Driving Without It
Driving an HGV on a UK road without the levy in force is a criminal offence under section 11 of the HGV Road User Levy Act 2013, with a maximum fine of level 5 on the standard scale on summary conviction. In practice, roadside officers issue a £300 fixed penalty notice for a first offence rather than going to court. A driver without a satisfactory UK address can be required to pay a £300 financial penalty deposit on the spot before continuing.8GOV.UK. Secondary Legislation Relating to the HGV Road User Levy Act 2013
If the fine isn’t paid at the roadside, the vehicle can be immobilised and impounded until the penalty and any storage costs are settled. DVSA runs Automatic Number Plate Recognition cameras across the strategic road network to flag vehicles with no levy in force, and officers use those alerts to target roadside checks.9GOV.UK. DVSA Intelligence and Targeting Privacy Notice There is no physical tax disc; status is checked automatically against the database.