This report has been compiled with the help of many industry and political leaders and experts. See extracts from the publication below.

		Alison Chapman Head of automotive tax, Deloitte "Flexibility in the provision of corporate transport solutions has become crucial to both companies and their employees, but both parties have frequently failed to analyse in detail the full implications of opting out or staying loyal to the company car." "Irrespective of the calculations, companies must question whether the unlimited and uncontrollable funding of private mileage is reasonable." "In the future, the company car will not be confined to the scrapyard."
		John Griffiths Motoring Editor, Financial Times "For thousands of companies the cost-efficient operation of cars and commercial vehicles, on which the business community spends more than £20 billion annually, has become a matter of legitimate and increasingly serious concern at Board, rather than the more traditional middle management, level." "Companies ignore at their peril the challenge of drawing up safeguards against corporate prosecution in an area where careless company car drivers are already routinely racking up more than £150 million a year in fines and administration costs."
		Alistair Darling Secretary of State for Transport "Our thinking on national road pricing has developed further. We are now taking forward work on a national system of road pricing, so it is right for us to take forward the plans for distance-based lorry charges as part of the wider work on national road pricing - to work for a single comprehensive, cost-effective system." "Our job is to help people travel, not to stop them. The challenge for us is how we meet people's need and wish to do so whilst meeting our environmental aims." "..there are no quick fixes in solving Britain's transport crisis.."
		Sir Digby Jones CBI director general "None of this will reassure firms that we will get a transport system that can compete with other countries. It is hard to overstate the level of business frustration on this issue. The tortuous pace of change is damaging business, the economy and confidence in the UK's ability to deliver."
		Malcolm Murray-Clark Director of congestion charging, Transport for London "A hundred years ago the average speed of road traffic through central London was 11 miles (17.7km) per hour, the pace of a horse and cart. At the end of the 20th century, the city's traffic was moving at - you guessed it - 11 mph." "Opponents predicted chaos and confusion. They said there would be rat runs, ghost towns and the public transport system wouldn't cope."
		Steven Norris Former Conservative MP and transport spokesman and the Party's two-time Mayor of London candidate "The London congestion charging scheme is both elitist and regressive." "In truth the London scheme amounts to an anti-car strategy that fits the Mayor's polital agenda." "London's experience of the congestion charge has led to a lack of enthusiasm in other cities for similar schemes."
		Dr Stephen Ladyman Minister of State for Transport "Enlightened employers have been managing occupational road risk for decades. They realised early on that the advantages of a responsible road risk strategy overwhelmingly outweighed the disadvantages." "Most of all, it's just good business sense."
		Richard Brunstrom North Wales Chief Constable and former head of roads policing for the Association of Chief Police Officers "Companies should treat the road as a place of work because it is right to do so morally and from a business viewpoint and not because the Government is introducing more legislation."
		Roger Putnam Chairman, Ford of Britain "Environmentally friendly vehicles need to make economic sense to fleet operators. Fleets should not be expected to make compromises in return for greener motoring."
		George Grant Managing director, Bank of Scotland Corporate Vehicle Finance "..a company car continues to remain one of the most sought after perks.." "Since last year business mileage has increased by over 30%.."
		Nigel Stead Managing director, Lloyds TSB autolease "The truly amazing thing about all these measures is that not only does it reduce the carbon footprint of a fleet; it reduces the fleet operating costs for business and reduces risk for drivers."
		Ray Holloway Director of the Petrol Retailers' Association "The car is an essential part of our business life and I don't see public transport as a real alternative until much more investment provides realistic, convenient and cost effective options. People protested when the 80p a litre barrier was broken in 2000, but they did not change their mode of transport."
		David Raistrick Indirect tax partner, Deloitte automotive group "HM Revenue & Customs continues to study the European Court of Justice ruling blocking VAT recovery on fuel purchased by employees and recharged to employers. For a medium to large company the decision could cost over £50,000 per year in lost VAT recovery. The ECJ decision could well cost UK businesses over £100 million a year in irrecoverable VAT."
		John Lewis Director general, British Vehicle Rental and Leasing Association "The already huge burden of responsibilities faced by companies in terms of the operation of vehicles used on business will continue to increase."
		Martin Hall Director general, Finance & Leasing Association "But I share the general view in the UK, that off-balance sheet accounting is not the main reason why companies use operating leasing." "The product has so many other useful features that it will not be the deciding factor."
		Andy Simmonds Technical partner, Deloitte "Looking to the future, both international and UK standard setters have for some time threatened to change the leasing rules to remove the operating/finance lease distinction."
		Alison Haynes Partner, Deloitte "No longer, as far as transport is concerned, is the company car or one of the myriad of alternatives available the panacea for every single employee." "..there is no single right or wrong solution that works across the board."
		David Rawlings Senior manager, automotive tax, Deloitte "Successfully resolving vehicle funding to the satisfaction of both employers and employees - who have different and often conflicting requirements - is undoubtedly more of an art than a science." "We therefore always recommend that a margin of safety in the employees' favour is built into the numbers."
		Professor Peter N C Cooke The Centre for Automotive Industries Management, Nottingham Business School at the Nottingham Trent University "Tomorrow's fleet managers will be managers of business mobility and that will encompass all travel, not just company cars, and IT. The traditional fleet manager is history."
		Christopher Macgowan Chief executive, Society of Motor Manufacturers and Traders "Employees opting out of the company car will not help the Government meet its environmental and safety objectives, but we want stability." "However, the automotive industry cannot act alone and future actions should include the full engagement of both consumers and Government."