Tax and green transport plans: a survey of UK experience

S. Potter, T. Rye and M. Smith

Transport Policy, 1999, vol. 6, issue 4, 197-205

Abstract: The widespread adoption of Green Transport Plans (GTPs) by employers has become an important aim of the UK government transport policy as it tries to find ways of reducing transport demand. However, the tax treatment of employee benefits that form part of many GTPs has been identified by the government and others as a potential barrier to their adoption. Based on telephone interviews with employers and meetings with tax and transport experts, this paper confirms this perception. It also explains precisely how tax forms a barrier to GTP implementation, reviews the approaches taken to this problem in three other countries and makes outline proposals for reform and further research.

Date: 1999
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