How come Mersey tunnels are exempt from vat?
The amount of vehicles going through there everyday, they must be taking it in.
Technically they're outside the scope of VAT (i.e. they do not fall under the scope of the VAT system) when they are operated entirely by a public authority under a special legal regime. A special legal regime exists when a body has a statutory obligation to provide the service, or must perform it in a way that is different to private sector providers.
Any tolls which are operated by a private body or not under a special regime are standard-rated. I believe this is the case with the new Mersey Gateway Bridge.
If they were mandated to charge VAT, they'd just whack it on top of the price so I wouldn't complain.
Source: I work in VAT.