INTRODUCTION\ud \ud The purpose of this note is to review the report of Accent/HCG (1994), referred to here as AHCG, and other sources, and make recommendations regarding future official Values of Time for road commercial vehicles. This note starts by discussing current DTLR practice, as set out in its Transport Economics Note (TEN). Section 3 presents a digest of the AHCG findings. Section 4 looks at the findings of other studies. Although these are very mixed, carried out for a variety of purposes and presented in a variety of forms, they can serve as a partial check on the AHCG work. Section 5 presents interim conclusions
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