The Scottish government has published a number of draft regulations under various sections of the Transport (Scotland) Act 2001, setting out the rules that will apply to any local authorities that introduce congestion charging schemes under that Act.

Congestion charging was introduced in London in February 2003. Reimbursement by an employer of charges paid by employees using a company car or van on which a benefit charge is made does not give rise to a tax charge. Reimbursement of charges paid by employees using their own vehicles does not give rise to a tax charge if the travel is in performance of the employment duties or necessary travel to a temporary place of work.

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...back to 17 September 2004


Sources:
www.scotland.gov.uk/News/Releases/2004/09/16134655
www.scotland.gov.uk/consultations/transport/rucccc.pdf
www.inlandrevenue.gov.uk/cars/concharging_tax.pdf