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Heavy goods vehicle taxation in the United Kingdom

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Abstract

Heavy goods vehicle taxation has been the subject of considerable debate in U.K. over the past 15 years. There have been a number of attempts to relate the taxes paid by heavy goods vehicles to the public costs incurred to provide road track for their use. This paper reviews critically the position taken in the last public account of allocation procedures and also outlines recent modifications to the approach. It is suggested that the allocation of public costs is sensitive to some of the assumptions made and that this may result in an over-estimation of the costs associated with road haulage activities. A number of comparative calculations are made using data from both 1975/76 and more recent years to examine this hypothesis.

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Authors and Affiliations

  1. Department of Economics, University of Loughborough, Loughborough, Leicestershire, U. K.

    K. J. Button

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  1. K. J. Button
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Button, K.J. Heavy goods vehicle taxation in the United Kingdom. Transportation 8, 389–408 (1979). https://doi.org/10.1007/BF00167991

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  • DOI: https://doi.org/10.1007/BF00167991

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