Vehicle Excise Duty
After the end of the Turnpike trusts, roads have been funded from taxation. Two new vehicle duties were introduced—the "locomotive duty" and the "trade cart duty" in the 1888 budget. Since 1910, the proceeds of road vehicle excise duties were dedicated to fund the building and maintenance of the road system. From 1920 to 1937, most roads in the United Kingdom were funded from the Road Fund using taxes raised from fuel duty and Vehicle Excise Duty. Since 1937, roads have been funded from general taxation with all motoring duties, including VAT, being paid directly to the Treasury.