THIS PAPER DISCUSSES THE ROAD USER CHARGES ACT 1977, WHICH BECAME EFFECTIVE ON 1 APRIL 1978 AND INTRODUCED A MAJOR REFORM OF NEW ZEALAND ROAD TAXATION. THE SCHEME WAS SET UP TO ENSURE THAT THE OPERATORS OF HEAVY VEHICLES PAID FOR ROAD INFRASTRUCTURE AND MAINTENANCE COSTS AND COMPETE WITH RAIL ON A REALISTIC BASIS. AS A RESULT, MOST HEAVY VEHICLES, WEIGHING OVER 3.5 TONNES GROSS AND INCLUDING PASSENGER VEHICLES, HAVE BEEN REQUIRED TO PAY LICENCE FEES RISING SHARPLY WITH THE WEIGHT PER AXLE AND DIRECTLY PROPORTIONAL TO THE DISTANCE TRAVELLED. VEHICLES IN THE SCHEME HAVE TO BE FITTED WITH A 'HUBODOMETER' TO MEASURE THIS DISTANCE. THE AUTHOR CONCLUDES THAT THE CHARGING PROCEDURE IS SOPHISTICATED IN DESIGN AND APPLICATION AND THAT, ALTHOUGH IT HAS THE POTENTIAL TO REFLECT ACCURATELY THE ECONOMIC COST OF ROAD USE BY DIFFERENT VEHICLE TYPES, THIS POTENTIAL HAS NOT BEEN FULLY REALISED. A WORKING PARTY, SET UP IN 1983 TO CONSIDER POSSIBLE IMPROVEMENTS, FAILED TO REACH AGREEMENT ON SUITABLE DRAFT RECOMMENDATIONS. "HOWEVER, THE SCHEME IS ONE METHOD OF APPROACHING THE PROBLEM OF THE TAXATION OF HEAVY VEHICLES".
Samenvatting