The HGV levy, abandoned at the beginning of the Covid-19 pandemic, is to be reintroduced from 1 August with a new emphasis on emissions, weight and time spent in the UK.
The department for transport (DfT) said vehicles of 12 tonnes or more driving on motorways or A roads must pay the levy.
The amount charged will depend on the weight of the vehicle, including the weight of a trailer if a rigid vehicle is pulling one; its Euro emissions class and the amount of time it spends in the UK.
Rates vary from between £150 to £749 per vehicle, per year.
The DfT said the HGV levy was aimed at making sure lorries make a contribution reflecting the wear and tear of the road network.