HC Deb 19 December 2002 vol 396 c81WS
The Economic Secretary to the Treasury (John Healey):

On 12 September 2000, the European Court of Justice ruled that privately operated tolls should bear VAT. The Government will implement this ruling with effect from 1 February 2003, once consultations with toll operators have been concluded.

At the time of this ruling, the Government made clear its intention that motorists should not pay higher toll charges as a result of the imposition of VAT. Our intention remains that tolls will not increase on account of VAT being levied from 1 February.

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