Shane Ross (Dublin Rathdown, Independent)
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As Minister for Transport, Tourism & Sport, I have responsibility for overall policy in relation to roads.  The planning, design and implementation of individual road projects on national roads are a matter for Transport Infrastructure Ireland (TII, formerly known as the NRA) under the Roads Acts 1993-2015 in conjunction with the relevant local authority.

 More specifically, the statutory powers to levy tolls on national roads, to make toll bye-laws and to enter into toll agreements with private investors are vested in TII under Part V of the Roads Act 1993 (as amended by the Planning and Development Act 2000 and the Roads Act 2007).

Resulting from a Decision of the Court of Justice of the European Union, VAT on tolls charged by TII was abolished.  This was implemented by TII with effect from 1 April 2017.  Prior to that date the position with regard to VAT on tolls was that TII absorbed the imposition of VAT within the pre-existing toll charge. By that I mean VAT was shown as part of the total toll charge. From 1 April 2017, the toll charge will no longer show a VAT element. There has been no variation in the overall toll cost since 2010.