IMPACT

Interactive Manual of Policies to Abate Carbon from Transport

register | login

home

Instructions

policies

Forum

updates

resources

search

| |

Fiscal Incentives

Company Car Tax

Information & Education

Infrastructure & Technology

Land Use Planning

Trade & Regulation

Fiscal Incentives

Policy: Company Car Tax

Description

Company Car Tax (CCT) is a circulation tax, levied on company cars. Circulation taxes are increasingly used as environmental policy instruments.

Mode Target

Non-private vehicle fleet

Behaviour Target

Carbon Abatement

Ancillary Impacts

Lower revenue to the Government
Higher emission from private cars
Fall in the amount of ‘free' (employer-provided) fuel
Increase in diesel company cars

Case Evidence

Policy Synergies

site by Oxford Webware