Title page
Contents
Summary 5
1. Vehicle Excise Duty background 7
1.1. What is Vehicle Excise Duty? 7
1.2. How much VED do vehicle owners pay? 7
1.3. What vehicles are exempt from paying VED? 7
1.4. What department is responsible for VED? 8
1.5. Where is VED legislated? 8
1.6. How much income does VED raise? 8
1.7. Is VED money spent on road maintenance? 9
2. VED on cars 10
2.1. Current situation 10
2.2. VED History: Labour Government reforms, 1997-2010 10
2.3. The Coalition Government, 2010-2015 12
2.4. The Conservative Government since 2015 12
2.5. Summary of changes in VED for cars 15
2.6. Household expenditure on VED 16
3. VED for light goods vehicles 17
3.1. Current situation 17
4. VED for Heavy Goods Vehicles (HGVs) 20
4.1. Current situation: VED for HGVs 20
4.2. Current situation: the HGV levy 20
4.3. History of VED for HGVs 21
4.4. Changes under the Coalition and Conservative governments 22
4.5. Other heavy goods vehicles 23
5. VED for motorcycles 24
5.1. Current situation 24
5.2. The Labour Government reforms 24
6. Policy debate on VED 26
6.1. VED and fuel duty 26
6.2. Road charging schemes and VED 28
6.3. Policy discussion on VED 29
6.4. VED evasion 31
7. VED early history 35
7.1. Financing road maintenance: The Road Fund 35
7.2. Legislation on the 'duty of excise' 36
7.3. Later arguments for abolition 36