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Tax and green transport plans: a survey of UK experience

Author

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  • 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.

Suggested Citation

  • Potter, S. & Rye, T. & Smith, M., 1999. "Tax and green transport plans: a survey of UK experience," Transport Policy, Elsevier, vol. 6(4), pages 197-205, October.
    • Handle: RePEc:eee:trapol:v:6:y:1999:i:4:p:197-205
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    References listed on IDEAS

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    1. Goodwin, Barry K. & Ker, Alan P., 1998. "Revenue Insurance: A New Dimension in Risk Management," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 13(4), pages 1-4.
    2. Wachs, Martin & Giuliano, Genevieve, 1992. "Employee Transportation Coordinators: A New Profession in Southern California," University of California Transportation Center, Working Papers qt01c9x8mh, University of California Transportation Center.
    3. Rye, T., 1999. "Employer attitudes to employer transport plans: a comparison of UK and Dutch experience," Transport Policy, Elsevier, vol. 6(3), pages 183-196, July.
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    4. Kingham, S. & Dickinson, J. & Copsey, S, 2001. "Travelling to work: will people move out of their cars," Transport Policy, Elsevier, vol. 8(2), pages 151-160, April.
    5. Chen, Shang-Yu, 2016. "Using the sustainable modified TAM and TPB to analyze the effects of perceived green value on loyalty to a public bike system," Transportation Research Part A: Policy and Practice, Elsevier, vol. 88(C), pages 58-72.

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