Charges for goods and services provided.

Charges for primary education and health care at the point of use, user fees were introduced in poor countries by the World Bank and other donors in the 1980-90's to tackle severe under-funding. The financial burden of user fees restricts access to basic resources and the World Bank states that it no longer supports them but is so far unable to eliminate them despite pressure to do so.

An excise tax, often in the form of a license or supplemental charge, levied to fund a public service.