Tax and green transport plans: a survey of UK experience

Potter, S; Rye, T; Smith, M

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.

Citation

Potter, S., Rye, T., & Smith, M. (1999). Tax and green transport plans: a survey of UK experience. Transport Policy, 6(4), 197-205. https://doi.org/10.1016/S0967-070X%2899%2900021-9

• Journal Article Type: Article
• Acceptance Date: Jul 1, 1999
• Publication Date: 1999-10
• Deposit Date: Jul 26, 2016
• Journal: Transport Policy
• Print ISSN: 0967-070X
• Publisher: Elsevier
• Peer Reviewed: Peer Reviewed
• Volume: 6
• Issue: 4
• Pages: 197-205
• DOI: https://doi.org/10.1016/S0967-070X%2899%2900021-9
• Keywords: Green transport plans, Reducing transport demand, Complementary corporate tax incentives
• Public URL: http://researchrepository.napier.ac.uk/Output/316124