HGV vehicle tax and the HGV levy in 2026

The £1 vehicle tax rate

• It applies when an eligible HGV is taxed between 1 July 2026 and 30 June 2027, for 12 months, and is applied automatically.
• Eligible tax classes: 1 (HGV), 2 (Trailer HGV), 16 (Small Island), 23 (Combined Transport) and 57 (Special Types). The tax class is on the log book (V5C).
• If you taxed the vehicle before 1 July 2026 you paid the rate at the time and there is no refund; the £1 rate applies the next time you tax it inside the period.
• The rate on a tax reminder may not show the £1 rate; the correct rate is applied when you tax the vehicle, online, by phone or at a Post Office that deals with vehicle tax.

Outside this period, VED for HGVs depends on the vehicle’s revenue weight, axle configuration and Euro status.

The HGV levy is still charged

The levy applies to HGVs of 12,000 kg or more. For a UK-registered HGV it is paid together with vehicle tax, and during the £1 period it continues to be charged at the current levy rate alongside the £1 VED.

Non-UK HGVs: when the levy is due

• It is due for any day an HGV of 12,000 kg or more is driven on a main road in the UK: a road starting with A or M. Almost all roads from UK ports are main roads.
• No levy is due for a whole 24-hour period spent only on minor roads (B roads or unnumbered) or parked.
• For payment purposes a day runs from 00:00:00 to 23:59:59. The levy must be paid before entering the UK, by the driver, the operator or a booking agent, and it is the driver’s responsibility to check it is valid. It is a criminal offence to use an HGV in the UK without the correct levy.
• It can be paid by the day, week, month or year (yearly only with a levy account). No proof needs to be displayed: enforcement officers check the payment database.
• Tolls such as the M6 Toll and the Dartford Crossing, and congestion charges, are paid on top.

Levy rates from 1 April 2026 (non-UK vehicles)

Work out a trip with the HGV levy calculator.