Major infrastructure projects like the Lagos Toll Road Concession Project require large amounts of capital. Whether such capital comes from the public or private sector, it is normal for end users to make a contribution either directly or indirectly, to meeting the costs of the project. In the case of public-funded capital, for example, end users may pay indirectly through Income Tax or other statutory deductions.

A more direct form of charging, however, would be through the levy of Tolls, for which there are many precedents worldwide, including in Lagos, for both public and private sector funded infrastructure projects.

Tolls enable the investors to recoup the costs of the infrastructure investment, service the costs of finance and operation, and make a reasonable return. In setting the level of Tolls to charge, key considerations will typically include affordability, service levels, incentives/discounts, and regulatory constraints. This way, the toll-setting process should ensure value for money to road users and the delivery of consistently good standards of service.