this report gives the latest version of the laboratory's formulae for vehicle operating costs. the only change in the basis of the formulae is in the treatment of taxation: the fuel costs net of taxation have been multiplied by 1.14 to allow for the taxation element in the rest of the economy to or from which expenditure on fuel may be diverted. formulae are given for the operating cost per kilometre for traffic of an average composition for different classes of vehicle and also for the cost including all taxation (a).

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