Infrastructure User Charges

Description

This guideline produced by GTAC’s Capital Projects Appraisal Unit sets out broad principles and economic considerations that can assist in determining how investments in infrastructure can be paid for in ways that are fair, sustainable and affordable. It also seeks to clarify when the fiscus (taxpayers) should be expected to pay for infrastructure, and when users should be expected to pay, or when a combination of taxpayers and users are expected to pay.