Vehicle Excise Duty (VED), commonly known as road tax, is a significant operating cost for HGV operators. A standard 44-tonne articulated lorry can attract annual VED of over £1,000, and the HGV Road User Levy adds a further charge for vehicles over 12 tonnes. However, there are a number of exemptions and reduced rates that operators and owner-drivers may be entitled to claim, and understanding these can deliver meaningful savings.
How VED Is Calculated for HGVs
VED for HGVs is calculated based on the vehicle's revenue weight (the maximum permissible gross vehicle weight) and the number of axles. The rates are set by HM Treasury and published annually in the Vehicle Excise Duty (VED) rates table. Unlike car VED, which is based on CO2 emissions, HGV VED is based purely on weight and axle configuration.
The HGV Road User Levy (RUL) is a separate charge that applies to HGVs over 12 tonnes using UK roads. It was introduced in 2014 to ensure that foreign-registered HGVs contribute to UK road maintenance costs. UK-registered HGVs pay the levy as part of their VED, whilst foreign-registered HGVs pay it separately at the border. The levy rate varies by vehicle weight and the period of use (daily, weekly, monthly, or annual).
Current VED Rates for HGVs (2026–27)
The following table shows the annual VED rates for the most common HGV configurations in 2026–27. These rates apply to vehicles with a revenue weight over 3,500 kg:
| Vehicle Type | Revenue Weight | Annual VED Rate |
|---|---|---|
| Rigid HGV (2 axles) | 7,501–11,999 kg | £165 |
| Rigid HGV (2 axles) | 12,000–14,999 kg | £200 |
| Rigid HGV (3 axles) | 15,000–20,999 kg | £460 |
| Rigid HGV (3 axles) | 21,000–25,999 kg | £460 |
| Rigid HGV (4+ axles) | 26,000–30,999 kg | £460 |
| Artic tractor unit (3 axles) | Any weight | £1,000–£1,850 |
| Artic tractor unit (2 axles) | Any weight | £750–£1,200 |
Note: These are indicative rates. Exact rates depend on the specific axle configuration and whether the vehicle is used with a trailer. Always check the current DVLA VED rates table at gov.uk before calculating your liability.
Zero-Emission HGV Exemption
Since April 2025, zero-emission HGVs (battery electric and hydrogen fuel cell vehicles) have been exempt from VED. This exemption applies to all zero-emission HGVs regardless of weight, and is one of the most significant financial incentives for operators considering the transition to electric or hydrogen fleets.
The zero-emission VED exemption is in addition to other government incentives for electric HGVs, including the Zero Emission HGV and Infrastructure Demonstrator (ZEHID) programme and the Plug-in Truck Grant (for vehicles under 26 tonnes). Operators considering electric HGVs should factor the VED saving into their total cost of ownership calculations.
Historic Vehicle Exemption
HGVs manufactured more than 40 years ago are exempt from VED under the historic vehicle exemption. This exemption applies to vehicles that are used for leisure or historic purposes, not for commercial haulage. A 1984 ERF or Foden lorry used for vintage rallies and shows would qualify; the same vehicle used for regular commercial deliveries would not.
To claim the historic vehicle exemption, the vehicle must be registered as a historic vehicle with the DVLA. The registration process involves providing evidence of the vehicle's age (typically the original registration document or a dating certificate from a recognised vehicle club). Once registered as historic, the vehicle is also exempt from MOT testing, though operators are still responsible for ensuring the vehicle is roadworthy.
Agricultural and Forestry Vehicle Exemptions
Agricultural vehicles used solely for agricultural, horticultural, or forestry purposes are exempt from VED. This exemption covers tractors, combine harvesters, and other self-propelled agricultural machinery. It also covers trailers used exclusively for agricultural purposes, provided they are not used on public roads for general haulage.
The key condition for the agricultural exemption is that the vehicle must be used solely for agricultural purposes. A tractor that is also used to transport goods for a third party, or to tow a trailer carrying non-agricultural loads, would not qualify for the exemption. DVLA enforcement officers check agricultural exemption claims at roadside checks, and misuse of the exemption can result in back-payment of VED plus penalties.
Disabled and Mobility Vehicle Exemptions
Vehicles used exclusively for transporting disabled people, or adapted for use by disabled drivers, may qualify for a VED exemption or reduced rate. The specific conditions depend on the nature of the adaptation and the use of the vehicle. Operators of community transport services for disabled passengers should check their eligibility with the DVLA.
SORN (Statutory Off Road Notification)
If an HGV is taken off the road and not used on public roads, the operator can declare a SORN (Statutory Off Road Notification) to suspend VED liability. A SORN is free to declare and takes effect immediately. Whilst a SORN is in force, the vehicle must not be driven or parked on a public road. VED is refunded for any complete months remaining on the current VED period when a SORN is declared.
SORN is commonly used for seasonal vehicles (such as agricultural machinery used only during harvest), vehicles undergoing extended repair or restoration, and vehicles that are temporarily surplus to requirements. It is important to remember that a SORN vehicle must be kept off public roads — parking a SORN vehicle on a public road, even briefly, is an offence.
The HGV Road User Levy: Key Points
The HGV Road User Levy applies to all HGVs over 12 tonnes using UK roads, regardless of where they are registered. For UK-registered HGVs, the levy is included in the VED payment and cannot be paid separately. The levy rates for 2026–27 are:
| Vehicle Weight | Daily Rate | Weekly Rate | Annual Rate |
|---|---|---|---|
| 12,001–15,000 kg | £1.70 | £8.50 | £85 |
| 15,001–25,000 kg | £3.40 | £17.00 | £170 |
| 25,001–34,000 kg | £5.10 | £25.50 | £255 |
| 34,001–44,000 kg | £6.70 | £33.50 | £335 |
Zero-emission HGVs over 12 tonnes are also exempt from the Road User Levy, making the total VED and levy saving for a zero-emission 44-tonne artic approximately £2,000–£2,200 per year compared to a diesel equivalent.
Taxing Your HGV: Practical Steps
HGV VED can be paid online at gov.uk, by post, or at a DVLA local office. Payment can be made annually or in six-monthly instalments (though the six-monthly rate is slightly higher than half the annual rate). Direct debit monthly payment is also available for some vehicle types.
To tax an HGV, you will need the vehicle's V5C registration certificate, a valid MOT certificate (if applicable), and proof of insurance. For vehicles subject to the HGV Road User Levy, the levy is calculated and added automatically based on the vehicle's weight and axle configuration.
If you are unsure about the correct VED rate for your vehicle, or whether you qualify for an exemption, contact the DVLA Vehicle Enquiry Service on 0300 790 6802 or use the online vehicle enquiry tool at gov.uk.
VED Compliance and DVLA Enforcement
The DVLA uses Automatic Number Plate Recognition (ANPR) cameras to detect untaxed vehicles on UK roads. An untaxed HGV can be clamped and impounded, and the operator will be required to pay the outstanding VED, a release fee, and any accrued storage charges before the vehicle is released. Persistent non-compliance can result in prosecution and a fine of up to £1,000.
Operators should maintain a VED renewal diary and set reminders at least four weeks before each vehicle's VED expiry date. For fleets with multiple vehicles, a spreadsheet or fleet management system tracking VED expiry dates for each vehicle is strongly recommended.
Related reading: HGV Road Tax UK | HGV Operator Licence Guide | HGV Insurance UK | HGV Overloading Penalties UK
