(2) whether each sub-group of lorries, according to gross permitted vehicle weight and number of axles, covers the costs to the public purse which they cause in using the road network through the taxation they pay.
Diesel road fuel duty rates are paid by fuel producers rather than users and are therefore not targeted on individual vehicle types and do not distinguish between different end users.
Vehicle excise duty rates for lorries are set to reflect notional differences in the relative impact of vehicle weight on the United Kingdom’s roads network. The Government do not charge vehicle excise duty on the basis of actual road infrastructure costs.