This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Government and Public Bodies

Other local authority activities: miscellaneous (F to M): London Low Emissions Zone

The 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. The operation of the Zone is not a business activity and the charges payable are outside the scope of VAT.