Abstract
An abolition of Vehicle Excise Duty (VED) would result in the structure of motor taxation reflecting the pattern of car use rather than car ownership. VED was a tax conceived in an age of low energy costs and also low administration costs. It is concluded that the replacement of VED by petrol tax would be consistent with taxation policy, goals for energy conservation and an integrated transport policy as well as improving administrative efficiency and lessening tax evasion while not adversely affecting regions of Great Brittan or unduly advancing tl interests of the urban against the rural motorist.