Highway maintenance funding: guidance for local authorities 14.4.2026 | Her Majesty's Revenue and Customs Guidance for local authorities on the information they need to publish about highway maintenance. The Department for Transport requires all local highway authorities to publish information about their highways maintenance activities to help local taxpayers see the difference that funding is making in their areas. This letter and the template explains: what information local authorities need to publish how to publish the information https://www.gov.uk/government/publications/highway-maintenance-funding-guidance-for-local-authorities