The integrated transport white paper committed DTLR to carry out this research and it will provide a valuable basis for further policy development. There is anecdotal evidence to suggest that the taxation system is creating a barrier to employees switching modes of travel to work. Firmer evidence of the dimensions of the problem is needed in order to be able to solve it.
The Project objectives are to:
- show whether the benefit in kind taxation system as it applies to travel to and from and within work, creates any barriers to the replacement of car journeys with those on foot, by bicycle or on public transport; and
- assess the broad costs and benefits of altering any tax barriers that are identified.