The government operates two different charging systems for petrol and diesel vehicles to ensure all road users contribute fairly towards the costs of developing and maintaining New Zealand roads. The owners of petrol vehicles contribute through petrol excise duty. There is no similar tax on diesel, and diesel vehicle owners pay road user charges.
All revenue collected from petrol excise duty, road user charges, and motor vehicle registration and licensing fees goes into the National Land Transport Fund, which is earmarked for funding the land transport system.
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