Vehicle Excise Duty
In the United Kingdom "The Highway Code" details rules for "road users", but there is some ambiguity between the terms "highway" and "road". For the purposes of the English law, Highways Act 1980, which covers England and Wales but not Scotland or Northern Ireland, "road" is "any length of highway or of any other road to which the public has access, and includes bridges over which a road passes". This includes footpaths, bridleways and cycle tracks, and also road and driveways on private land and many car parks. Vehicle Excise Duty, a road use tax, is payable on some vehicles used on the public road.