In 2000, the ECJ gave a ruling which affects the VAT treatment of some road, bridge and tunnel tolls (EC Commission v United Kingdom (Case C-359/97) [2001] BVC 458).

The European Commission challenged the UK's view that tolls charged for travelling on certain roads, bridges and tunnels are either non-business and so outside the scope of VAT or alternatively exempt from VAT as the grant of an interest in land. The Commission's view was that such tolls should be standard-rated irrespective of whether levied by a local authority or a private sector operator.

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