Tolls with no VAT

No VAT currently charged
No Vat is currently charged on the Dartford Crossing. The 2003 leglislation applies to privately operated tolls and "Le Crossing Company Ltd" who currently run the Dartford Crossing are contractors acting on behalf of The Highways Agency who are the operators and outside the scope of the 2003 leglislation.
If it is of any help the following tolls do not charge VAT:
Cleddau Bridge
Dartford Crossing
Erskine Bridge
Forth Road Bridge
Humber Bridge
Itchen Bridge
Mersey Tunnel
Tamar Bridge
Tay Bridge
Tyne Tunnel
And the following ones do charge VAT:
Aldwark Bridge
Clifton Suspension Bridge
Dunham Bridge
Rixton and Warburton Bridge
Severn River Crossing
Skye Bridge
Swinford Bridge
Shrewsbury (Kingsland) Bridge
Whitchurch Bridge
Whitney on Wye Bridge