自動車税
The competition from road transport during the 1920s and 1930s greatly reduced the revenue available to the railways, even though the needs for maintenance on the network had never been higher, as investment had been deferred over the past decade. Rail companies accused the government of favouring road haulage through the construction of roads subsidised by the taxpayer, while restricting the rail industry's ability to use flexible pricing because it was held to nationally agreed rate cards. The government response was to commission several inconclusive reports; the Salter Report of 1933 finally recommended that road transport should be taxed directly to fund the roads and increased Vehicle Excise Duty and fuel duties were introduced. It also noted that many small lines would never be likely to compete with road haulage. Although these road pricing changes helped their survival, the railways entered a period of slow decline, owing to a lack of investment and changes in transport policy and lifestyles.