From the 1st January 2021, if goods are transported into Northern Ireland (NI) from the United
Kingdom (UK) or a country outside of the EU, they may be subject to EU customs duty.
The HGV Road User Levy Act came into effect on 1 April 2014 and ensures that all heavy goods vehicles (HGV), 12 tonnes or more, pay a road user charge for using UK roads.
The majority of vehicles driven on UK roads have to pay Vehicle Excise Duty (VED, also know as road fund licence). This page provides guidance to members on the current rates, how to pay and obtain refunds.
To help improve air quality, an Ultra Low Emission Zone (ULEZ) operates 24 hours a day, 7 days a week, every day of the year, except Christmas Day (25 December), within the same area of central London as the Congestion Charge.
Following the application of the Senior Managers and Certification Regime to the banking sector in 2013, from the 9th of December 2019 the SM&CR became enforceable for all FCA solo-regulated consumer credit firms. The SM&CR replaced the current Approved Persons Regime for SM&CR firms.