Abstract
This paper seeks to analyse the tax law aspects of adopting and operating green transport plans, both for the employer and the employee. The author has attempted to present the analysis in a way accessible to non-tax specialists. The paper also seeks to evaluate the extent to which current tax law and practice may assist, prevent or simply be a neutral factor in the adoption and operation of a green transport plan. The importance of the analysis is reflected in recent legislative changes and a recent statement of government policy on transport.†
Get full access to this article
View all access options for this article.