自動車税
The Roads Act 1920 required councils to register all new vehicles and to allocate a separate number to each vehicle and to Provision for the collection and application of the excise duties. The act also established the Road Fund. The "Road Fund Licence" (later renamed as "Vehicle Excise Duty") was introduced in 1921 and improve roads which had suffered as a consequence of the Great War. It was intended as charge that could be levied regardless of the fuel used to power a vehicle. The Minister of Transport was responsible for collecting and spending the money collected although in later years the Treasury assumed responsibility for the allocation of funds.