The subject of this report is an evaluative survey into the Contribution Legislation for company transport by bus in the Netherlands. This legislation concerns a subsidy to companies that supply company transport. On average, this subsidy amounts to 300 guilders per company transport user. Since 1 January 1993, the totally available budget amounts to 15 million guilders a year. In the 1991/1992 period, the capacity of company transport in the Netherlands was about 500 million passenger kilometres per year (over 1% of all commuter traffic in the Netherlands). The legislation has not produced an increase in company transport in the Netherlands. However, it can be concluded that about 5% of company transport would disappear, if the Contribution Legislation disappears. It has also some positive effects on the quality of life. It appears that companies mainly offer company transport, when good public transport is lacking. Financial motives play a less important role. Companies pay considerably more per user than for a normal commuter allowance. Relatively more women, young and older people make use of company transport. Companies that offer company transport are generally large companies, averaging 900 employees. Industrial companies are the most important category among them.
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