Tolls for bridges, tunnels and roads operated by public authorities
VAT treatmentOut of Scope
What this means for your business
- Charging VAT
- This is outside the scope of UK VAT, so it's not a taxable supply at all.
- Reclaiming VAT
- As it falls outside the VAT system entirely, it does not affect input tax recovery on your other, taxable supplies.
Official guidancePrivately-operated tolls for bridges, tunnels and roads are standard-rated — VAT Notice 700 (opens in a new tab)