THE Inland Revenue has published a new leaflet (IR 176) to help companies which are developing their own travel plans. Called 'Tax, National Insurance contributions and Green Travel' , the leaflet outlines the tax reliefs Chancellor of the Exchequer Gordon Brown introduced in the 1999 Finance Act for corporate 'green' travel.

The measures include: works buses, subsidies to public bus services, bicycles and cycling safety equipment, workplace parking for bicycles; capital allowances and a tax free cycling allowance for employees using their own bicycles on business travel' allowing employers to pay tax free for alternative transport when car sharing arrangements temporarily break down.

Copies of the leaflet are available free of charge from Inland Revenue Enquiry Centres or Tax offices or from the Inland Revenue Information centre, SW Bush House, Strand, London WC2B 4RD or on its website.