To ask the Secretary of State for Transport what provisions there are in the transport analysis guidance rules for taking tax implications of new road plans into account. (134636)

The Department requires an appraisal of the impact of a proposal on public accounts. The relevant guidance document is Transport Analysis Guidance (TAG) Unit 3.5.1, available at www.webtag.org.uk, with more technical detail contained in TAG Unit 3.5.3.