Scottish Government

ROAD USER CHARGING (OR CONGESTION CHARGING) CONSULTATION

SCOTTISH STATUTORY INSTRUMENTS

2004 No.
TRANSPORT

The Road User Charging Schemes (Keeping of Accounts and Relevant Expenses) (Scotland) Regulations 2004

The Scottish Ministers in exercise of the powers conferred by section 81(2) and paragraphs 1 and 4(3) of Schedule 1 to the Transport (Scotland) Act 2001( a) and of all other powers enabling them in that behalf, hereby make the following Regulations:-

Citation and commencement

1. These Regulations may be cited as the Road User Charging Schemes (Keeping of Accounts and Relevant Expenses) (Scotland) Regulations 2004 and shall come into force on …..2004.

Interpretation

2. In these Regulations:

"the Act" means the Transport (Scotland) Act 2001;

"charging authority" has the same meaning as in section 49(5) of the Act;

"charging scheme" has the same meaning as in section 49(5) of the Act;

"proper accounting practices" means those accounting practices which fall within one or more of the following-

(a) those which the charging authority is required to observe by virtue of any enactment;

(b) those which have been specified in guidance issued for the purposes of that enactment by the Scottish Ministers;

(c) those which, whether by reference to any generally recognised, published code or otherwise, are regarded as proper accounting practices to be observed in the keeping, preparation and publication of accounts of a charging authority;
but in the event of a conflict in any respect between the practices within paragraph (a) above and those within paragraph (b) or (c) above, only those within paragraph (a) are to be regarded as proper accounting practices in that respect and in the event of a conflict in any respect between those within paragraph (b) and paragraph (c) above, only those within paragraph (b) are, in that respect, to be so regarded.

"relevant expenses" has the same meaning as in paragraph 1 of schedule 1 to the Act.

Keeping, preparation and publication of accounts

3. A charging authority shall for the duration of the charging scheme -

(a) keep proper accounts, as required by proper accounting practices, for that scheme showing the income and expenditure and how the net proceeds of the scheme are calculated;

(b) prepare, in respect of each financial year, a statement of account in such form as required by proper accounting practices; and

(c) publish the statement of account, as required by proper accounting practices, in the annual accounts of the authority for the financial year.

Meaning of relevant expenses incurred in the making or operating of a scheme

4.-(1) A charging authority may deduct from the gross amount received under a charging scheme the expenses incurred in making and operating the scheme.

(2) The expenses under paragraph (1) shall include all of the costs incurred for, or in connection with, planning, procuring, implementing, maintaining, repairing, improving, administering, managing, enforcing and promoting the scheme.

(3) The costs of administering and managing the scheme under paragraph (2) shall include:

(a) the costs incurred by the charging authority in letting a contract for the management of the whole or part of any scheme;

(b) all legal, consultancy or other professional fees incurred by a charging authority in connection with making and operating any scheme;

(c) the costs incurred by the charging authority in connection with any audit of the management of the whole or part of any scheme, regardless of whether or not the scheme or that part of it is managed by the charging authority or by some other person;

(d) the costs incurred in complying with any procedural regulations governing the implementation, variation or revocation of a scheme.

Authorised to sign by the Scottish Ministers

St Andrew's House,
Edinburgh

……….2004

EXPLANATORY NOTE
( This note is not part of the Regulations)

These Regulations provide for annual accounts to be kept in relation to charging schemes made under the Transport (Scotland) Act 2001. These accounts must be kept, prepared and published in accordance with proper accounting practices. The term "proper accounting practices" is defined in regulation 2, the definition being based on that in section 12 of the Local Government in Scotland Act 2003 (asp 1). Compliance with proper accounting practices will require reference to other documents, currently any LASAAC Code of Practice which concerns Road User Charging (and subsequent revised versions). LASAAC is the Local Authorities Scotland Accounting Advisory Committee.

The Regulations also specify which costs of making and operating a charging scheme are "relevant expenses" for the purposes of Schedule 1 to the Act.

EXECUTIVE NOTE

The Road User Charging (Liability for Charges) (Scotland) Regulations 2004 (S.S.I. 2004/****)

The above instrument was made in exercise of the powers conferred by section 49(4)(b) and 81(2) of the Transport (Scotland) Act 2001. The instrument is subject to negative resolution procedure.

Policy Objectives

The Scottish Executive report "Scotland's transport future - the transport white paper" was published in June 2004 and set out the vision for Scotland's transport future. The challenge is to transform Scotland's transport making it more reliable, accessible and customer friendly. It must deliver high quality services to passengers and business. The importance of transport is increasing. In Scotland's transport future we set out our proposals.

Increasing traffic levels are causing environmental problems, congestion, delays and unpredictable journeys. Even where good alternatives exist, too few people are leaving their cars at home. Doing nothing will simply cause problems for future generations. Road user charging is a critical part of demand management, associated with driving on a particular road at a particular time. It acknowledges that road space is a scarce resource to be shared fairly. It can tackle congestion, raise transport revenues for infrastructure and address environmental impacts.

The legislation for charging schemes is enabling legislation. It sets out the statutory framework for road user charging schemes. This enables a local authority to introduce a charging scheme on roads for which it has responsibility.

These regulations specify those persons - other than the registered keeper of a vehicle who is already specified in the Act - who are liable for charges under road user charging schemes.

Financial Effects

The instrument has no financial effects on the Scottish Executive or Local Government.

Regulatory Impact Assessment

There has been no Regulatory Impact Assessment (RIA) undertaken in respect of the regulations. The making of the regulations in themselves will have no impact upon Scottish businesses. The regulations merely set out the framework within which a local authority that wishes to implement a charging scheme must operate. It is up to individual local authorities whether or not they wish to implement such a scheme.

ETLLD Transport 1:2
April 2004