VATGPB8760 - Other local authority activities: miscellaneous (F to M): London Low Emissions Zone
»Ê¹ÚÌåÓýapp London Low Emissions Zone aims to improve air quality in Central London by deterring drivers of the most polluting vehicles from driving through the city. Drivers of older diesel-engine vehicles such as lorries, buses, coaches, large vans, minibuses and other heavy vehicles must pay a daily charge to enter the Zone. »Ê¹ÚÌåÓýapp operation of the Zone is not a business activity and the charges payable are outside the scope of VAT.