Dedication of roads

Commentary – Indirect Tax Reporter ¶37-275

Local authorities

Adoption of roads and bridges

Commentary – Indirect Tax Reporter ¶51-920

Car parking

Commentary – Indirect Tax Reporter ¶51-935

Congestion charge

Commentary – Indirect Tax Reporter ¶51-950

Garage rents

Commentary – Indirect Tax Reporter ¶51-940

Generally

Commentary – Indirect Tax Reporter ¶51-900

Illegally parked vehicles

Commentary – Indirect Tax Reporter ¶51-945

Letting of garages for storage space

Commentary – Indirect Tax Reporter ¶51-940

Licences to erect street furniture

Commentary – Indirect Tax Reporter ¶51-925

Maintenance of and supervision fees for inspection of roads

Commentary – Indirect Tax Reporter ¶51-230

Off-street parking

Commentary – Indirect Tax Reporter ¶51-935

On-street parking

Commentary – Indirect Tax Reporter ¶51-935

Recovery of excessive maintenance costs

Commentary – Indirect Tax Reporter ¶51-920

Repairs

Commentary – Indirect Tax Reporter ¶51-905

Road, bridge and tunnel tolls

Commentary – Indirect Tax Reporter ¶51-640 ; Indirect Tax Reporter ¶51-955

S. 278 agreements with Highways Agency

Commentary – Indirect Tax Reporter ¶51-920

Signage

Commentary – Indirect Tax Reporter ¶51-910

Supply of parking facilities

Commentary – Indirect Tax Reporter ¶51-930

Trench reinstatements

Commentary – Indirect Tax Reporter ¶51-650 ; Indirect Tax Reporter ¶51-655

Vehicle or garage crossings: dropped kerb access

Commentary – Indirect Tax Reporter ¶51-920

Vehicle parking and garaging

Commentary – Indirect Tax Reporter ¶51-930

Verges, etc.

Commentary – Indirect Tax Reporter ¶51-915

Works

Commentary – Indirect Tax Reporter ¶51-920

Removal of aggregate, exemption

Legislation/Regulatory – FA2001 s. 17(3)

Transfers to management companies

Commentary – Indirect Tax Reporter ¶37-350