SCHEDULE 1S Road user charging: financial provisions

(introduced by section 60)

InterpretationS

1In this schedule—

ApportionmentS

2A charging scheme which is made by two or more authorities jointly shall provide for the net proceeds of the scheme to be apportioned between (or among) those authorities.

3SReferences in this schedule to an authority’s share of the net proceeds of a charging scheme are—

(a)where the net proceeds of the scheme are apportioned as provided by paragraph 2 above, to so much of the net proceeds of the scheme as are apportioned to the authority; and

(b)otherwise, to the net proceeds of the scheme.

Accounts and fundsS

4(1)An account, in the prescribed form, of the income and expenditure in respect of each charging scheme shall be kept for each financial year by the charging authority or jointly by the charging authorities.

(2)A statement of account prepared from an account kept by virtue of sub-paragraph (1) above for any financial year by a charging authority (whether or not jointly with another charging authority) shall be published, in the prescribed manner, in the annual accounts of the authority for the financial year.

(3)In this paragraph “prescribed” means prescribed by regulations made by the Scottish Ministers.

Application of proceeds by charging authoritiesS

5(1)A charging authority’s share of the net proceeds of any charging scheme is available only for application by—

(a)the authority for the purpose of directly or indirectly facilitating the achievement of policies in the authority’s local transport strategy; or

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2(1A)A charging authority may, for the purposes of sub-paragraph (1) above, pay money to any local traffic authority, local transport authority or other person.]

(2)A charging authority shall endeavour to apply their share of the net proceeds of a charging scheme only in ways which are economic, efficient and effective.