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Motoring taxation in the United Kingdom comes in a variety of forms.

Contents 1 Fuel duty 2 Vehicle excise duty 3 Other fees and charges 3.1 Vehicle first registration fee 3.2 MOT test fee 3.3 London congestion charge 3.4 Dartford Crossing toll 3.5 Decriminalised parking enforcement 4 Notes

Main article: Fuel duty

This is an excise duty or tax added to the price of motor fuel per unit of volume rather than as a percentage of the selling price. Fuel duty was introduced in 1909.

Main article: Vehicle excise duty

To be paid to use or keep most types of motor vehicle on a public road. The evidence of payment is the tax disc which must be prominently displayed on the vehicle. This is the latest in a line of taxes applied since 1903 for the use of a motor vehicle on public roads.

Although they do not contain the word "tax" in their titles these may be considered equivalent to taxes in that they contribute to the public purse, or in that they are compulsory charges if a motor vehicle is to be legally used on public roads.

Main article: Vehicle first registration fee

The fee charged for the compulsory registration of a motor vehicle which is to be used or kept on public roads.

Main article: MOT test

The fee charged for the compulsory annual vehicle inspection required for all motor vehicles over the prescribed age.

Main article: London congestion charge

The fee charged to use most motor vehicles in central London. The proceeds are used to fund public transport. Several foreign embassies (most notably the United States) have refused to pay the charge on the basis that it is a tax and not a fee, from which foreign diplomats should be exempt.

Main article: Dartford Crossing

Since the late 19th century tolls have only been charged in the UK for the use of private roads, bridges and tunnels, and for the use of public bridges and tunnels until the cost of their construction has been paid for. In 2003 the Dartford Crossing construction debt was finally paid off. The UK Government decided however to continue with the toll to fund other transport schemes^[1].

Main article: Decriminalised parking enforcement

In Local authority (LA) areas which are part of a decriminalised parking enforcement (DPE) scheme, parking regulation, charging and enforcement is the responsibility of the LA. Contravention of regulations in such areas are not criminal offences, and any penalty charges are administered by, and paid to, the LA. Typically the revenue from such schemes is greater than the cost of running the scheme and the surplus goes into the public purse. The surplus revenue is ring-fenced to be used for transport related expenditure unless the Council is judged to be 'excellent' by the Audit Commission, in which case the surplus goes into the Council's general budget (as is the case for Kensington and Chelsea^[2]). In 2005/6 the City of Westminster received GBP 65.4 million in parking revenue for on-street parking^[3].

1. ^ "Motorists 'let down' by toll u-turn", BBC, 2003-04-01.
2. ^ What happens to the money?. Parking matters. The Royal Borough of Kensington and Chelsea (July 2006).
3. ^ Westminster City Council (2006-06-21). Parking in Westminster - the facts. Press release.