Road user charges are payable in respect of the operation of a RUC vehicle.

A person must not operate a RUC vehicle unless, at all times, the vehicle is fitted with a properly working distance recorder as specified in subsection (2), (3), or (4).

A heavy RUC vehicle must be fitted with either—

However, in the case of a heavy RUC vehicle that is not fitted with an electronic distance recorder under subsection (2)(a), the RUC collector may dispense with the requirement for the vehicle to be fitted with a hubodometer under subsection (2)(b), if the RUC collector is satisfied that—

A light RUC vehicle may be fitted with any kind of distance recorder that accurately records the distance travelled by the RUC vehicle at all times.

A person commits an offence if the person—

A person who commits an offence against subsection (5) is liable on conviction,—

A person must not operate a RUC vehicle on a road unless a distance licence has been issued for the vehicle.

The distance licence must specify—

However, subsection (1) does not apply if there is evidence that the RUC vehicle is registered under an appropriate alternative payment scheme.

A person commits an offence if the person, without reasonable excuse,—

For the purposes of subsection (4), a person has a reasonable excuse if—

Subsection (4A) does not limit what constitutes a reasonable excuse for the purposes of subsection (4).

A person who commits an offence against subsection (4) is liable on conviction,—

For the purposes of this Act, the reading of the distance recorder fitted to a RUC vehicle must be more than the minimum reading, but not more than the maximum reading, specified in the distance licence for the RUC vehicle.

A person commits an offence if the person operates a RUC vehicle on a road where the reading of the distance recorder fitted to the vehicle exceeds the maximum reading specified in the distance licence for the vehicle by more than 500 kilometres.

A person who commits an offence against subsection (2) is liable on conviction,—

The Agency must—

This section applies to the following RUC vehicles:

A RUC vehicle to which this section applies must—

However, subsection (2) does not apply if there is evidence that the RUC vehicle is registered under an appropriate alternative payment scheme.

An additional licence specified in subsection (2)(b) must—

A person commits an offence if the person, without reasonable excuse, operates a RUC vehicle to which this section applies on a road without a distance licence specifically for RUC vehicle type H, or an additional licence, or in accordance with an agreement under section 12A, or without evidence of being registered under an alternative payment scheme (as the case may be).

A person who commits an offence against subsection (5) is liable on conviction,—

This section specifies the requirements for an agreement to pay road user charges for the purposes of section 12(5).

The requirements are that—

A person commits an offence if the person—

A person who commits an offence against subsection (1) is liable on conviction,—

A person commits an offence if the person—

A person who commits an offence against subsection (1)(a) or (b) is liable on conviction,—

A person who commits an offence against subsection (1)(c) is liable on conviction,—

An application for a RUC licence must—

A person commits an offence in respect of an application made under subsection (1), if the person provides information that the person knows, or ought to have known, is incorrect in a material particular.

A person who commits an offence against subsection (2) is liable on conviction,—

An application for a RUC licence under section 15 must be accompanied by—

However, subsection (1) does not apply if—

RUC licences may be issued by the RUC collector in the manner that the RUC collector thinks fit.

A distance licence must not relate to more than 1 RUC vehicle.

The RUC collector may approve RUC licences in printed format or to be displayed electronically.

A RUC licence approved under subsection (1) must—

After approving a licence under subsection (1), the RUC collector must publish a copy of the licence, or in the case of an electronic licence, a facsimile of the display of the licence, on an Internet site maintained by, or on behalf of, the RUC collector.

A RUC licence must be displayed or carried in accordance with regulations made under section 89.

A person commits an offence if the person operates a RUC vehicle on a road without displaying or carrying a RUC licence for the vehicle in accordance with subsection (1).

A person who commits an offence against subsection (2) is liable on conviction,—

This section applies if a RUC licence has been issued for a RUC vehicle under section 17 but the operator of the vehicle has not received the licence.

Until the close of 7 days after the date on which the RUC licence was issued, an identical copy of the licence in a form approved by the RUC collector is sufficient evidence of the issue of the licence.

The owner or operator of a RUC vehicle for which a RUC licence has been issued must produce the licence immediately on demand by an enforcement officer.

The owner or operator of a RUC vehicle commits an offence if the owner or operator fails to comply with subsection (1).

An owner or operator of a RUC vehicle who commits an offence against subsection (2) is liable on conviction,—

In order to prevent a seller of a RUC vehicle from passing on that person’s liability for road user charges to the person who acquires the RUC vehicle, the seller must provide to the acquirer of the vehicle on, or before, the date of delivery of the vehicle a distance licence for the RUC vehicle that will be current when the vehicle is delivered.

Subsection (1) is in addition to any provision in any other enactment that requires a person to produce any other document before the sale of the RUC vehicle.

A person commits an offence if the person fails to comply with subsection (1).

A person who commits an offence against subsection (3) is liable on conviction,—

A person commits an offence if the person—

A person who commits an offence against subsection (1) is liable on conviction,—

A person commits an offence if the person, without reasonable excuse, displays, or causes to be displayed, on a RUC vehicle anything (not being a RUC licence) that is likely to be mistaken for a RUC licence.

A person who commits an offence against subsection (1) is liable on conviction,—

A person commits an offence if the person operates a RUC vehicle on a road with a RUC licence for the vehicle that is obscured or not easily distinguishable.

A person who commits an offence against subsection (1) is liable on conviction,—

If a RUC licence is issued under section 17, the amount of road user charges and the administration fee (if any) payable for the licence are, until paid in full to the RUC collector,—

If an applicant has a history of failing to pay the appropriate amount of road user charges at the time of making an application for a RUC licence, the issue of the licence may be made conditional on the applicant—

If any road user charges for a licence remain unpaid 3 months after the date on which they are payable, the person liable to pay the road user charges must pay an additional amount (a penalty) equal to 10% of the unpaid amount.

The RUC collector may recover the penalty from the person who owes the penalty in a court of competent jurisdiction.

A person liable to pay a penalty may apply in writing to the RUC collector for the whole, or any part, of the penalty to be cancelled.

The RUC collector may, if the RUC collector thinks it is appropriate in the circumstances of the case,—

A penalty under this section is in addition to any other penalty to which the person may be liable under this Act.

The following must be paid into a Crown bank account and treated as land transport revenue for the purposes of the Land Transport Management Act 2003:

A person may apply to the RUC collector for the refund of the appropriate amount of road user charges paid by the person for a RUC vehicle if—

An application under subsection (1) must—

The RUC collector must, as soon as practicable after being satisfied as to the accuracy of the application and the quality of the information provided to substantiate the application, refund (or cause to be refunded) the appropriate amount of road user charges calculated in accordance with the following formula:

If 2 distance licences that relate to the same RUC vehicle both apply to a common distance, the RUC collector must, as soon as practicable after issuing the second licence refund (or cause to be refunded) to the holder of that licence an amount calculated according to the following formula:

This section applies if—

The holder of the RUC licence may surrender the licence to the RUC collector.

The RUC collector must, as soon as practicable after being satisfied that subsection (1) applies in relation to a RUC licence, refund (or cause to be refunded) to the holder of the licence the amount of road user charges paid for the licence calculated in accordance with the following formula:

This section applies if, on application by the owner of a RUC vehicle, the RUC collector is of the opinion that the RUC vehicle type for the RUC vehicle will, or is likely to, result in payment of road user charges that are excessive in the circumstances.

The RUC collector may, in the RUC collector’s absolute discretion, waive part of the road user charges payable for the RUC licence for the RUC vehicle.

In forming an opinion under subsection (1), the RUC collector may only have regard to the road wear that is likely to be caused by the RUC vehicle.

If, in respect of an application under subsection (1), the owner has paid all of the road user charges for the licence, the RUC collector may refund that part of the road user charges for the licence considered to be excessive.

The RUC collector may, before or after a refund or waiver of road user charges is made in accordance with any of sections 30 to 33, require the applicant to produce for inspection any document or other information in the applicant’s possession or control that the RUC collector considers relevant to the application for refund or waiver.

The RUC collector may take extracts from, make copies of, or remove any documents or other information produced under subsection (1) for the purpose of copying them.

If any document or other information is removed under subsection (2), the RUC collector must return the document or other information as soon as practicable to the applicant.

The RUC collector may require the applicant for a refund or waiver to verify any information contained in any document or other information produced by the applicant under subsection (1) and may—

Despite any other provision of this Act,—

Road user charges must not be refunded under section 30, 31, or 32 after the expiry of 2 years from the date of issue of the licence for which the application for a refund is made, unless—

Only 1 refund application per RUC licence may be made under section 30, unless the RUC collector otherwise determines in any particular case.

If the RUC collector is satisfied that the person held liable for a debt relating to unpaid road user charges was not the person responsible for incurring the debt, the RUC collector may cancel the person’s liability for all or part of the debt.

The Governor-General may, by Order in Council, specify the period during which road user charges are not payable in respect of light electric RUC vehicles.

An order made under subsection (1)—

An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

The Governor-General may, by Order in Council made on the recommendation of the Minister, specify the period during which road user charges are not payable in respect of heavy electric RUC vehicles.

The Minister must not recommend the making of an order under this section unless the Minister is satisfied that the purpose of the exemption is to encourage and support the uptake of heavy electric RUC vehicles.

An order made under this section must specify the date on which the period of exemption ends, and that date must be no later than,—

An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

The Governor-General may, by Order in Council made on the recommendation of the Minister, specify any 1 or more classes of RUC vehicles in respect of which road user charges are not payable.

The Minister must not recommend the making of an order under subsection (1) unless the Minister is satisfied that—

An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

The Governor-General may, by Order in Council made on the recommendation of the Minister, specify the following RUC vehicles as vehicles in respect of which road user charges are not payable:

For the purposes of subsection (1), vehicles that are operated in circumstances in which no liability arises from their not being registered are to be treated as vehicles that are exempt from registration under the Land Transport Act 1998.

An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

The RUC collector may, by notice in the Gazette, grant an exemption from the requirement to pay road user charges in respect of any particular RUC vehicle specified in the notice.

The RUC collector must not grant an exemption under subsection (1) unless the RUC collector is satisfied that—

An exemption granted under subsection (1)—

An owner or operator of a light RUC vehicle may apply to the RUC collector for an exemption from the requirement to pay road user charges in respect of the light RUC vehicle to which the application relates.

An application under subsection (1) must—

The RUC collector may grant an exemption in respect of an application made under subsection (1) if the RUC collector is satisfied that the light RUC vehicle to which the application relates—

An exemption granted under subsection (3) may be subject to any terms and conditions prescribed by regulations made under section 89.

A person commits an offence in respect of an application for an exemption under subsection (1) if the person provides information that the person knows, or ought to have known, is incorrect in a material particular.

A person who commits an offence against subsection (5) is liable on conviction,—

A person commits an offence who operates, or permits to be operated, a light RUC vehicle in breach of any condition of an exemption granted under this section in relation to the vehicle.

A person who commits an offence against subsection (7) is liable on conviction,—

If an exemption is granted in respect of a light RUC vehicle under section 40, the RUC collector may monitor the ongoing operation of the vehicle in accordance with any prescribed terms and conditions of the exemption to determine whether the vehicle is being operated—

The RUC collector may, by notice in writing to the holder of the exemption, revoke an exemption granted under section 40 if the RUC collector is satisfied that—

If the holder of an exemption granted under section 40 sells the vehicle to which the exemption relates, the exemption in respect of the vehicle expires on the date on which the Registrar of Motor Vehicles first receives notification of the particulars of the sale in accordance with section 247 of the Land Transport Act 1998 from either—

If an exemption is revoked under subsection (1), the RUC collector—

To avoid doubt, the RUC collector may not issue an assessment under section 53(1) until after the date on which the revocation takes effect.

In sections 42B to 42G, unless the context otherwise requires, temporary reduction period means the period—

The Governor-General may, by Order in Council, shorten or extend the temporary reduction period to a date specified in the order.

In sections 42B to 42G, unless the context otherwise requires, second temporary reduction period means the period—

The Governor-General may, by Order in Council made before the second temporary reduction period ends, shorten or extend the second temporary reduction period to a date specified in the order.

An order under subsection (2) or (2B) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Subsection (2) applies to the purchase of a RUC licence in relation to applications received by the RUC collector during the temporary reduction period or second temporary reduction period.

The RUC collector must apply the discounted rate.

In this section and sections 42C to 42F,—

For the purpose of applying the discount to the normal rate, the amount calculated must be rounded up or down to the nearest dollar or cent as follows:

The discounted rate must be treated as being calculated in accordance with regulations made under section 85.

If the temporary reduction period is extended by an Order in Council under section 42A(2) or the second temporary reduction period is extended by an Order in Council under section 42A(2B), the Governor-General may, by Order in Council, reduce the discount specified in paragraph (a) of the definition of discounted rate set out in subsection (3).

An order under subsection (6) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

The normal rate of road user charges applies to the purchase of a RUC licence in relation to applications received after the last day of the temporary reduction period or second temporary reduction period.

The RUC collector may issue an assessment for unpaid road user charges to the owner or operator of a RUC vehicle.

Subsection (1) applies if the collector forms the opinion that the owner or operator has, during the temporary reduction period or second temporary reduction period, purchased RUC for that vehicle for distances that are excessive or unreasonable or are an abuse of the temporary reduction scheme.

In forming an opinion under subsection (2), the RUC collector may consider matters such as the following:

Part 3 (other than sections 53(4) and 55(6)) applies, as far as it is relevant, to the assessment and collection of unpaid road user charges by the RUC collector under this section.

In this section, temporary reduction scheme means the scheme for discounting road user charges—

For the purpose of section 42D(1), unpaid user charges must be calculated in accordance with the following formula:

In the case of a RUC licence issued at the discounted rate for a heavy RUC vehicle, section 86(2) applies as if that provision applied to the increase from the discounted rate to the normal rate.

Sections 42A to 42F, the cross-headings above sections 42A and 42D, and this section are repealed on the date that is 5 years after the second temporary reduction period ends.

Those repeals do not affect the completion of anything done or yet to be done under sections 42A to 42E.

Subsection (2) does not limit section 33 of the Legislation Act 2019.

The RUC collector may, on application in writing, approve an electronic system provider to—

Before granting an approval under subsection (1), the RUC collector must be satisfied that—

An approval under subsection (1)—

The RUC collector may, by notice in the Gazette, issue a code of practice to assist electronic system providers in complying with the requirement in subsection (2)(b)(i) for an electronic distance recorder to be fit for the purpose.

If a code of practice is issued under subsection (4), the RUC collector must make a copy of the code of practice available on an Internet site maintained by, or on behalf of, the RUC collector.

An electronic system provider who knows, or has reasonable grounds to suspect, that any electronic system has been, or may have been, tampered with must, within 5 working days of becoming aware of the tampering or suspected tampering, report the matter to the RUC collector.

A report under subsection (1) must—

If an electronic system provider has made a report to the RUC collector under subsection (1), the electronic system provider must not disclose to any person other than the RUC collector—

In this section, tamper, in relation to an electronic system, means—

This section applies if a person has failed to produce records or other information under section 66(1) in relation to a RUC vehicle, or if the RUC collector has reasonable grounds to believe that the records or other information produced is false, inaccurate, or misleading.

An electronic system provider must, on written request by the RUC collector, disclose any RUC information to the RUC collector that is, or may be, required for the purposes of issuing an assessment under section 53(1).

The provisions in Schedule 1 apply to the management of RUC information by an electronic system provider.

An electronic system provider commits an offence if the electronic system provider,—

An electronic system provider who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $75,000.

A person commits an offence if the person operates a RUC vehicle on a road while displaying a thing (not being an electronic distance recorder) that the operator knows, or ought to have known, is likely to be mistaken for an electronic distance recorder.

A person who commits an offence against subsection (1) is liable on conviction,—

The RUC collector may approve hubodometers for the purposes of this Act.

An approval under subsection (1) may be on the terms and conditions that the RUC collector thinks fit.

The RUC collector must maintain a list of hubodometers approved under subsection (1) on an Internet site maintained by, or on behalf of, the RUC collector.

An approval under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

A person must not, without the consent of the RUC collector, fit a hubodometer to a RUC vehicle for the purposes of this Act if the person knows, or ought to have known, that—

A person must not, without the consent of the RUC collector, fit a hubodometer to a RUC vehicle for the purposes of this Act if the person knows, or ought to have known, that—

A person commits an offence if the person contravenes subsection (1) or (2).

A person who commits an offence against subsection (3) is liable on conviction,—

An enforcement officer may for the purposes of any criminal proceedings remove, or require the removal of, a hubodometer from a RUC vehicle for the purpose of inspection to determine whether the hubodometer—

An enforcement officer may seize and retain—

If a hubodometer or licence is seized and retained by an enforcement officer under subsection (2), the operator of the RUC vehicle from which the hubodometer or licence was removed may cause the RUC vehicle to be moved for a distance not exceeding 500 kilometres as may be necessary for the purpose of obtaining a replacement hubodometer or licence (or both).

An enforcement officer who believes on reasonable grounds that a hubodometer fitted to a RUC vehicle does not comply with any requirements of this Act or regulations made under section 89 may give the owner or operator of the RUC vehicle a notice stating that the vehicle must be fitted, within a distance not exceeding 1 000 kilometres, with a replacement hubodometer that accurately records the distance travelled by the vehicle.

For the purposes of issuing an assessment under section 53(1), the RUC collector may seize and retain—

A person commits an offence if the person—

A person who commits an offence against subsection (1) is liable on conviction,—

If the RUC collector forms the opinion that the owner or operator of a RUC vehicle is liable for any unpaid road user charges in respect of the RUC vehicle, the RUC collector may issue an assessment to the owner or operator for the amount of unpaid road user charges (including GST payable in respect of those charges).

In forming an opinion under subsection (1), the RUC collector may use—

The RUC collector must inform the owner or operator of the RUC vehicle who is issued with an assessment of—

For the purposes of subsection (3)(b), the assessment must be calculated using the rate of road user charges in force on the date on which the assessment is issued.

The owner or operator of a RUC vehicle who is issued with an assessment must—

An owner or operator of a RUC vehicle who is issued with an assessment is not required to pay any unpaid road user charges for any period more than 6 years immediately before the date specified on the assessment.

The RUC collector may, at any time, amend an assessment issued under section 53(1), if the RUC collector considers it necessary in order to ensure that the assessment is correct, even though any amount of unpaid road user charges specified in the assessment may have been paid.

If an amended assessment has the effect of—

If an amended assessment has the effect of reducing or cancelling any liability of the owner or operator that has already been paid, the RUC collector must, within 5 working days of the date specified on the notice issued under subsection (2)(a), refund the difference between—

To avoid doubt, the amount to be refunded under subsection (3) includes—

The owner or operator of a RUC vehicle who is issued with an assessment under section 53(1), or a person authorised by the owner or operator in writing, may apply to the RUC collector for a review of the assessment on the grounds that—

An application for review must—

If the RUC collector receives an application for a review, the RUC collector must, within 3 working days of receiving the application, confirm receipt of the application and specify the date on which the application was received.

The RUC collector must, within 20 working days of receiving an application for a review (or any longer period that the RUC collector considers to be necessary or appropriate), arrange for an appropriately qualified independent person to review the assessment within a time specified by the RUC collector, taking into account any evidence provided under subsection (2)(e) by the applicant.

If, following a review under subsection (4), the RUC collector—

For the purposes of subsection (5)(b), the new assessment must be calculated using the rate of road user charges in force on the date on which the original assessment was issued.

A person who fails to pay any unpaid road user charges specified in an assessment issued under section 53(1) must pay an additional amount (a penalty) as follows:

However, subsection (1) does not apply if—

This section applies to a person who—

The person must pay an additional amount (a penalty) as follows:

However, subsection (2) does not apply if the person has entered into an instalment arrangement under section 61 and the RUC collector is satisfied that the person is meeting the person’s obligations under the arrangement.

This section applies to a person who—

The person must pay an additional amount (a penalty) as follows:

However, subsection (2) does not apply if—

A person who has become liable to pay a penalty under section 56, 57, or 58 may apply in writing to the RUC collector for the whole, or any part, of the penalty to be cancelled.

The RUC collector may, if the RUC collector thinks it is appropriate in the circumstances of the case,—

An amount of unpaid road user charges specified by the RUC collector in the assessment issued under section 53(1) and any penalty imposed in relation to that amount under section 56, 57, or 58 are—

A person issued with an assessment under section 53(1) may request the RUC collector to enter into an arrangement where the person agrees to pay the amount specified in the assessment by instalment (an instalment arrangement).

On receiving a request under subsection (1), the RUC collector may—

The RUC collector may refuse a request for an instalment arrangement under subsection (2)(d) if the RUC collector is satisfied on reasonable grounds that—

The RUC collector may cancel an instalment arrangement with a person if—

To avoid doubt, if an instalment arrangement is cancelled under subsection (4) the amount of any outstanding unpaid road user charges at the time of cancellation—

A person who has entered into an instalment arrangement with the RUC collector under subsection (1) may request a renegotiation of the arrangement at any time and, if a request for renegotiation of the instalment arrangement is made, subsection (2) applies to that request.

An interest charge may be applied to any payments made under an instalment arrangement entered into under this section at the rate determined under section 120E(1)(a) of the Tax Administration Act 1994.

An assessment made by the RUC collector under section 53(1) is not invalid merely because of a failure by the RUC collector to comply with—

For the purpose of issuing an assessment under section 53(1), the RUC collector may—

Following a vehicle inspection of a RUC vehicle, the vehicle inspector must report the reading on the vehicle’s distance recorder to the RUC collector.

This section applies to a person who holds, or has held, a transport service licence (other than a rental service licence).

The person must—

Records required to be kept under subsection (2)—

A person commits an offence if the person, without reasonable excuse, fails to comply with subsection (2).

A person who commits an offence against subsection (4) is liable on conviction,—

For the purpose of issuing an assessment under section 53(1), or otherwise ascertaining whether the provisions of this Act have been, or are being, complied with by any person to whom this Act applies, the RUC collector may require that person to produce for inspection any records or other information in that person’s possession or control (including records required to be kept by a transport service operator under section 65) that are relevant to the use and maintenance of a RUC vehicle.

The RUC collector may, in relation to any records or other information produced under subsection (1),—

If the RUC collector removes any records or other information under subsection (2)(c), the RUC collector must—

A person commits an offence if the person knowingly produces false records or information under subsection (1).

A person who commits an offence against subsection (4) is liable on conviction,—

This section applies if a person has failed to produce records or other information under section 66(1) in relation to a RUC vehicle, or if the RUC collector has reasonable grounds to believe that the records or other information produced is false, inaccurate, or misleading.

The RUC collector may require any person who has serviced, maintained, supplied, or contracted for the use of the RUC vehicle to produce that person’s business records in relation to that RUC vehicle for the purpose of—

The RUC collector may, in relation to any business records produced under subsection (2),—

The RUC collector may retain any business records produced under subsection (2), and, if any records are retained, the RUC collector must—

A person commits an offence if the person, without reasonable excuse, fails to comply with subsection (2).

A person who commits an offence against subsection (5) is liable on conviction to a fine not exceeding $15,000.

A person may appeal to the District Court against a notice issued by the RUC collector under section 55(5)(a) that confirms or reduces an assessment of unpaid road user charges.

If an appeal is made under subsection (1), the District Court must determine whether the notice issued by the RUC collector is appropriate.

An appeal under section 68 must be brought no later than 28 days after the date on which the appellant was notified under this Act of the review decision appealed against.

In considering an appeal,—

Except as provided in this section, the appeal must be made and determined in accordance with the District Court Act 2016 and the District Court Rules 2014.

Subject to sections 70 and 71, the decision of the District Court on an appeal under section 68 is final.

A party to an appeal under section 68 who is dissatisfied with the decision of the District Court on the ground that it is wrong in law may appeal to the High Court on that question of law.

The High Court Rules 2016 and sections 126 to 130 of the District Court Act 2016, with all necessary modifications, apply to an appeal under subsection (1) as if it were an appeal under section 124 of that Act.

With the leave of the court appealed to, a party to an appeal under section 70 may appeal to the Court of Appeal or the Supreme Court against any decision of the High Court in the appeal.

On an appeal under this section, the Court of Appeal or the Supreme Court has the same power to adjudicate on the proceedings as the High Court had.

Subsection (1) is subject to section 75 of the Senior Courts Act 2016 (which provides that the Supreme Court must not give leave to appeal directly to it against a decision made in a court other than the Court of Appeal unless it is satisfied that there are exceptional circumstances that justify taking the proposed appeal directly to the Supreme Court).

A notice issued by the RUC collector under section 55(5)(a) confirming or reducing an amount of unpaid road user charges continues in force pending the determination of the appeal under section 68, 70, or 71, and no person is excused from complying with a provision of this Act on the grounds that an appeal is pending.

The obligation to pay and the right to receive and recover a penalty imposed under section 56, 57, or 58 are not suspended by any appeal under this subpart.

If a person has received a notice under section 55(5)(a) that reduces or cancels the person’s liability for unpaid road user charges or the person is successful in an appeal under section 68, 70, or 71, the RUC collector must refund to the person—

The RUC collector must pay interest on any refunded overpayment and any refunded penalty at a rate to be determined under section 120E(1) to (3) of the Tax Administration Act 1994.

For the purpose of establishing the applicable interest rate under subsection (2), the formula in section 120E(1) of the Tax Administration Act 1994 applies with the following modifications:

In this subpart,—

Despite section 25 of the Criminal Procedure Act 2011, the limitation period for—