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Congestion Tax Law for the Reduction of Traffic Congestion in the Gush Dan Area, 5782-2021

חוק מס להפחתת גודש התנועה באזור גוש דן, תשפ"ב-2021

Published: 2021-11-18Consolidated Hebrew text as of 2025-03-01 · Last amended 2023-11-19✓ Amendment status checked against the Knesset legislation record on 2026-09-28
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Unofficial English translation — for reference only. It may contain errors or omissions and cannot be relied on as a legal text. Only the Hebrew text published in Reshumot is legally binding.More

This English text was translated from the official Hebrew using a range of translation tools, and it undergoes ongoing checks and updates. It is not a certified translation.

Despite these checks, it may contain errors, omissions, or imprecise renderings of legal terminology and cross-references, and it may not yet reflect the latest amendments. It cannot be relied upon as a legal text.

The Hebrew text as published in Reshumot (ספר החוקים) and on the Knesset website is the sole authoritative and legally binding version. In any discrepancy, the Hebrew text prevails.

This translation is provided for informational purposes only and does not constitute legal advice. For use in legal proceedings, request a certified Expert Legal Opinion.

Chapter VI: Implementation Committee

Establishment of the Implementation Committee§

19.

An Implementation Committee shall be established which shall fulfil the functions assigned to it under this Law.

Composition of the Implementation Committee§

20.
(a)The Committee shall comprise four members, as follows:
(1)the Budget Director at the Ministry of Finance, or an employee of the Budget Division of the Ministry of Finance appointed by him, who shall serve as chairperson;
(2)the Director General of the Ministry of Transport and Road Safety or an employee of the Ministry appointed by him;
(3)an employee of the Tax Authority appointed by the Director of the Tax Authority;
(4)an employee of the National Public Transport Authority within the Ministry of Transport and Road Safety appointed by the Minister of Transport.
(b)A representative of the Appointed Company shall serve as an observer on the Committee.

Functions of the Implementation Committee§

21.

The functions of the Implementation Committee shall be as follows:

(1)to advise the Ministers on the change of the boundary of the charging rings under section 5;
(2)to advise the Ministers on the postponement of the determining date under section 56(c);
(3)to examine data on the effects of the tax and to advise the Ministers, as necessary, on changes and complementary measures, including examination of the possibility of payment according to the distance of the journey;
(5)to publish to the public, by means of the Director of the Tax Authority, at least once a year, data on the effect of the collection of the tax on the average travel speed as defined in section 10, the number of vehicles passing through the gates, and also data on the annual State revenues from the tax.

Procedures for the Work and Deliberations of the Implementation Committee§

22.

The Implementation Committee shall determine its procedures for work and deliberations.

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Chapter VII: The Appointed Company

Appointment of the Appointed Company§

23.
(a)The Ministers, with the approval of the Government, shall appoint a government company or a government subsidiary, as defined in the Government Companies Law, 5735-1975, which shall fulfil the functions assigned to it under this Law.
(b)Notice of the appointment of the Appointed Company shall be published in Reshumot (Official Gazette).
(c)The Appointed Company shall act in accordance with the directives of the Director of the Tax Authority in respect of this Law; however, the directives of the Director of the Tax Authority in respect of the planning and establishment of the gates as referred to in section 24(1) shall be determined after consultation with the Director General of the Ministry of Transport and Road Safety.

Functions of the Appointed Company§

24.

The functions of the Appointed Company are:

(1)planning, establishment, operation and maintenance of the means required for the collection of the tax, including the gate array; for this purpose, "gate array" – all the gates deployed along the three charging rings, including every sign, camera, traffic sign or other installation erected for the purpose of operating the array, as well as every ancillary connection thereto;
(2)planning, establishment, operation and maintenance of the collection system on behalf of the Tax Authority, including the production and delivery of liability notices under this Law;
(3)planning, establishment and operation of a customer service centre in respect of the collection of the tax;
(4)issuing directives to private operators and supervising their activities as referred to in section 25(b);
(5)publishing information to the public on the tax; for this purpose, "information" – excluding matters relating to the private affairs of a person, as their meaning in the Privacy Protection Law, 5741-1981;
(6)any other function imposed upon it under the provisions of this Law.

Engagement for the Purpose of Performing Functions§

25.
(a)The Appointed Company may engage with various parties, including government authorities, local authorities and private parties, for the purpose of performing its functions under this Law, and inter alia for the following purposes:
(1)acquisition and operation of the means required for the fulfilment of the Company's functions under section 24(1) to (3);
(2)production of liability notices on behalf of the Tax Authority;
(3)operation of a customer service centre.
(b)Where the Appointed Company has engaged with a private party for the purpose of performing its function (in this Law – private operator), that party's actions shall be technical in nature and neither the Company nor the private operator shall be vested with authority requiring the exercise of discretion.

Engagement with a Liable Person§

26.
(a)A liable person shall be entitled to enter into a written agreement with the Appointed Company under which the Company is authorised to collect the tax by means of a charge to a payment instrument or a direct debit authorisation, as defined in the Payment Services Law, 5779-2019.
(b)A person shall be entitled to enter into a written agreement with the Appointed Company under which that person bears the payment on behalf of a vehicle owner, on a permanent basis or in respect of a particular journey.
(c)The Minister of Finance shall prescribe by Regulations provisions in respect of this section.

Authority of a Local Traffic Signing Authority§

27.
(a)For the purpose of fulfilling its functions under section 24(1) and for the purpose of measuring speeds under section 14(e), the Appointed Company shall have the authority of a local traffic signing authority, solely in respect of determining a traffic arrangement required for the collection of the tax.
(b)The Appointed Company shall be responsible for the placement, installation, operation, marking, registration and maintenance of every traffic arrangement determined under subsection (a), only.
(c)In matters in which the Appointed Company has the authority of a local traffic signing authority under subsection (a), no other local traffic signing authority shall have concurrent authority.
(d)In this section, "local traffic signing authority" and "traffic arrangement" – as their meaning under the Traffic Ordinance [New Version].

Local Authority Approval for the Appointed Company§

28.

A local authority shall not make conditional, directly or indirectly, the granting of an approval required by the Appointed Company for the purpose of performing its functions under this Law, on any matter not directly relating to that approval; the Minister of Transport shall be entitled to prescribe provisions in respect of setting a time limit for the granting of such an approval.

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Chapter VIII: The Collection System and the Information Therein

The Collection System§

29.

The Tax Authority shall collect the tax, including by means of the Appointed Company, through a system operated electronically or in another manner (in this Law – the collection system).

Management and Planning of the Collection System§

30.
(a)The Appointed Company shall manage the collection system on behalf of the Tax Authority, under its direction and supervision.
(b)The collection system shall be designed in a manner that prevents, to the greatest extent possible, the risk of harm to the privacy of liable persons.
(c)The collection system shall not be connected to any other database except to the extent required for the implementation of the provisions of this Law.

Access Authorisations to the Collection System§

31.
(a)The Tax Authority shall grant access authorisations to the collection system only to a person holding a position in the Appointed Company or in the private operator, in accordance with a policy that it shall formulate, and in a manner that minimises, to the greatest extent possible, the risk of harm to the privacy of the liable person, having regard to possible technological alternatives for granting access authorisations as aforesaid.
(b)Access to information in the collection system shall not be permitted except to a person who has received authorisation as referred to in subsection (a).

The Information Transferred to the Collection System§

32.

The gate cameras shall transfer to the collection system, and to it alone, the information detailed below in relation to the crossing of a vehicle at one of the charging rings:

(1)the date of the crossing;
(2)the direction of travel of the vehicle at the time of the crossing;
(3)the time of the crossing;
(4)the location of the crossing;
(5)the registration plate number of the crossing vehicle;
(6)a photograph of the crossing vehicle.

Liability Notice and the Basic Information§

33.
(a)A liability notice in respect of the amount of the tax liability in the monthly liability period shall be sent to the liable person, and may be sent electronically.
(b)The liability notice shall contain the number of times the liable person's vehicle crossed each charging ring during congestion hours, broken down by the dates of the crossing and the directions of travel of the vehicle at the time of the crossing as referred to in section 32(1) and (2) (in this Chapter – the basic information).
(c)The tax shall be paid within 45 days of the date of dispatch of the liability notice.

Access Authorisation to the Detailed Information§

34.

The Tax Authority shall grant an access authorisation under the provisions of section 31, to the information referred to in section 32(3) to (6) (in this Chapter – the detailed information) to the appropriate person holding a position in the Tax Authority, in the Appointed Company or in the private operator with which the Appointed Company has engaged for that purpose, in any one of the following cases:

(1)an appeal has been filed on behalf of the liable person as referred to in section 44;
(2)an application has been submitted on behalf of the liable person as referred to in sections 35 or 36, the handling of which requires access to the detailed information;
(3)other cases that the Ministers may prescribe by Regulations, with the approval of the Finance Committee of the Knesset.

Receipt of Detailed Information in the Framework of an Application§

35.
(a)A liable person who requests to receive detailed information shall apply to the Appointed Company or to the private operator, as the case may be, which shall transfer the information to that person in writing within 30 days of the date of the application; where the liable person requested to receive the detailed information on a regular basis – the information shall be transferred to that person in the liability notices; a liable person shall not be charged for the receipt of detailed information as aforesaid.
(b)An application as aforesaid on behalf of the liable person shall vest in the Appointed Company or in the private operator an access authorisation to the detailed information, without a viewing authorisation.

Receipt of Detailed Information in the Framework of an Inquiry§

36.
(a)A liable person who requests to conduct an inquiry in respect of a liability notice shall apply to the Appointed Company or to the private operator, as the case may be, which shall conduct an examination in respect of the request and shall transfer to that person in writing the detailed information relating to the liability notice within 30 days of the date of the application; a liable person shall not be charged for the conduct of an inquiry in respect of a liability notice as aforesaid.
(b)The Appointed Company or the private operator, as the case may be, shall inform the liable person that the handling of the request to conduct an inquiry will involve the granting of an access authorisation to the detailed information relating to the liability notice, including a viewing authorisation, to the appropriate person holding a position for handling the request in the Appointed Company or in the private operator.

Use of the Information in the Collection System§

37.
(a)The information that is collected in the collection system as referred to in section 32 shall be used solely for the determination and enforcement of the tax liability, and shall not be used for any other purpose.
(b)Notwithstanding the provisions of subsection (a), use of information for a purpose other than that referred to in that subsection shall be permitted subject to the information having been processed so that it does not constitute identified information, and subject to one of the following:
(1)the information is used in an aggregated manner in respect of more than 500 vehicles (in this Chapter – anonymised information);
(2)the use of the information is made by the Central Bureau of Statistics, after it has been transferred to it for the purpose of fulfilling its functions under the Statistics Ordinance [New Version], 5732-1972.
(c)In this section –

"identified information" – information that includes an identifying detail of a liable person, or information from which identifying details of a liable person have been separated but from which, with reasonable effort, the liable person to whom the information relates can be identified;

"identifying detail" – a given name, a family name, an identity number, a vehicle registration number, and any other information capable of leading, directly or indirectly, to the identification of a particular liable person.

Privacy Protection Provisions in Respect of Vehicle Photographs and Cameras§

38.
(a)Photographs of vehicles as referred to in section 32(6) shall not be viewable and shall not be stored, except in a manner that does not permit the identification of the passengers in the photographed vehicle or other passers-by.
(b)The storage of photographs and the information produced from them shall be carried out in a manner that ensures protection against unauthorised use of the information appearing in the photographs, its corruption, disclosure or copying without lawful authority.
(c)The operation of the cameras, the storage of the information recorded in photographs and the production of photographs and liability notices under this Chapter shall be carried out in a manner that minimises the harm to privacy and information security risks.

Deletion of Information from the Cameras§

39.

Promptly after the storage of the basic information and the detailed information in the collection system, and no later than three days from the time of the crossing of a vehicle at the boundary of a charging ring, the information in respect of the crossing of the vehicle as aforesaid shall be deleted from the camera memory, if stored therein.

Deletion of Information from the Collection System§

40.
(a)The detailed information stored in the collection system in respect of each vehicle, except for anonymised information as its meaning in section 37(b), shall be deleted upon the expiry of two years and three months from the date of its storage in the system, except for the liability notice which shall be stored in the system until the end of seven years from the date of its issuance.
(b)Notwithstanding the provisions of subsection (a), information as aforesaid shall not be deleted if it is required for legal proceedings or for collection proceedings that commenced before the end of the period referred to in that subsection, for the period during which it is required.

Confidentiality and Restriction on Transfer of Information§

41.
(a)A person who has received information pursuant to this Chapter, including a photograph and the information produced therefrom, shall keep it confidential and shall not disclose it to another except in accordance with the provisions of this Chapter or pursuant to a court order.
(b)The Tax Authority, the Appointed Company and the private operator shall not transfer information received or created pursuant to this Chapter, including a photograph and the information produced therefrom, except in accordance with the provisions of this Chapter.

Public Notification§

42.

The Tax Authority shall notify the public, through the Appointed Company, of the installation of cameras and the retention of photographs of passengers in a vehicle, in a manner that does not permit the identification of the passengers or other passers-by.

Regulations regarding Privacy Protection§

43.

The Minister of Justice, with the approval of the Finance Committee of the Knesset and after consultation with the Ministers, may prescribe provisions on the following matters:

(1)privacy protection considerations regarding the manner of installation and operation of the cameras;
(2)prevention of the ability to identify passengers in a vehicle or other passers-by; these provisions shall be prescribed after consultation with the person in charge of biometric applications as defined in the Inclusion of Biometric Identification Means and Biometric Identification Data in Identification Documents and in a Database Law, 5770-2009;
(3)the manner of retaining the photographs and the information recorded therein and the duration of their retention;
(4)the manner of transferring the information produced from the photographs to the liable person, at their request or in connection with the submission of an appeal on their behalf, as well as the manner of its submission to the appeals committee or to the court;
(5)the manner of notifying the public of the photographing.

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