The first report provided a critical review of the government's LRUC plans as outlined in several progress reports and conference presentations.

The second discussed in greater detail the objectives of road user charging for trucks and proposed an alternative method of charging which could meet the government's main objectives much more cheaply and easily than its proposed system. Our alternative method has generated a good deal of discussion in the trade press and at conferences. We have also received a substantial amount of feedback from organisations and individuals. Much of this has been positive and supportive. Our attention has, nevertheless, been drawn to a number of potential shortcomings.

The most thorough (and negative) critique of our proposed system has been undertaken by Customs and Excise. Their review document was originally intended solely for internal use by government officials.

Under the terms of the Freedom of Information Act, we were able to obtain a copy of this document. As part of its inquiry into road pricing, the House of Commons Transport Committee requested a copy and invited us to prepare a paper responding to Customs and Excise's criticisms of our proposal. Both documents are to be published by the Transport Committee as written evidence to its road pricing inquiry.

In this report we summarise our response to all the critical feedback that we have received. It is based on the paper rebutting Customs and Excise's criticisms but also incorporates issues raised by other organisations, particularly the Road Haulage Association and Freight Transport Association. We have condensed this feedback into twenty-three points and grouped them under six headings:

• General efficiency and integrity of the system
• Treatment of foreign hauliers
• Operational flexibility
• Rebating of fuel duty
• Cash flow problems for hauliers
• Other issues

The full report is available for download at the Logistics Research Centre (LRC), School of Management and Languages, Heriot-Watt University