How Is Road Tax Calculated In Singapore

Module A: Introduction & Importance of Singapore Road Tax

Road tax in Singapore is a mandatory annual fee that all vehicle owners must pay to legally drive on public roads. This tax system serves multiple critical purposes in Singapore’s transportation ecosystem:

1. Infrastructure Funding: The revenue generated from road tax directly contributes to maintaining and improving Singapore’s world-class road infrastructure, including expressways, major roads, and traffic management systems.
2. Traffic Congestion Management: By implementing a tiered tax structure based on vehicle characteristics, the government can influence vehicle ownership patterns to optimize traffic flow.
3. Environmental Protection: The tax system incentivizes the adoption of cleaner vehicles through lower tax rates for electric and hybrid vehicles, supporting Singapore’s Green Plan 2030.
4. Public Transport Subsidization: A portion of road tax revenue helps subsidize Singapore’s extensive public transportation network, making it more affordable for residents.

Understanding how road tax is calculated is essential for several reasons:

• It helps vehicle owners budget accurately for their annual transportation costs
• It enables potential car buyers to compare the long-term costs of different vehicle models
• It allows businesses to make informed decisions about their fleet composition
• It helps individuals understand the environmental impact of their vehicle choices

The road tax system in Singapore is administered by the Land Transport Authority (LTA) and is governed by the Road Traffic Act. The calculation methodology has evolved over the years to address changing transportation needs and environmental concerns.

Module B: How to Use This Road Tax Calculator

Our interactive road tax calculator provides an accurate estimate of your annual road tax based on the latest LTA guidelines. Follow these steps to get your personalized calculation:

1. Select Your Vehicle Type:
   • Car (Petrol/Diesel) – Most common passenger vehicles
   • Electric Car – Fully electric vehicles (EVs)
   • Motorcycle – All two-wheeled motorized vehicles
   • Goods Vehicle – Commercial vehicles for transporting goods
   • Bus – Passenger buses of various capacities
2. Enter Engine Capacity (cc):
   • For petrol/diesel vehicles, this is the engine displacement in cubic centimeters
   • For electric vehicles, this field may be automatically set to 0
   • You can find this information in your vehicle’s log card or registration documents
3. Input Power Output (kW):
   • The maximum power output of your vehicle’s engine in kilowatts
   • For electric vehicles, this is the maximum power of the electric motor
   • This information is available in your vehicle’s specifications or registration documents
4. Provide Open Market Value (S$):
   • The vehicle’s assessed value when it was first registered in Singapore
   • For used vehicles, this is the original OMV when new
   • This value affects the Additional Registration Fee (ARF) which can influence road tax
5. Specify Vehicle Age (years):
   • The number of full years since the vehicle was first registered
   • Older vehicles may qualify for different tax rates or schemes
   • For new vehicles, enter 0
6. Select Rebate Scheme (if applicable):
   • None – Standard road tax calculation
   • Early Turnover Scheme – For vehicles that are deregistered before 10 years
   • Electric Vehicle Rebate – For qualifying electric vehicles
   • Petrol-Electric Hybrid Rebate – For qualifying hybrid vehicles
7. Click “Calculate Road Tax”:
   • The calculator will process your inputs using the latest LTA formulas
   • Results will appear instantly below the calculator
   • A visual breakdown will show how your tax is composed

Pro Tip: For the most accurate results, have your vehicle’s log card or registration documents handy. The engine capacity and power output figures must match exactly what’s recorded with LTA.

Module C: Formula & Methodology Behind Road Tax Calculation

Singapore’s road tax calculation uses a complex formula that considers multiple vehicle attributes. The exact methodology varies by vehicle type, but here’s the detailed breakdown of how the system works:

1. Basic Road Tax Components

The foundation of road tax calculation consists of three main components:

Component	Calculation Basis	Typical Range
Engine Capacity Tax	Based on engine displacement in cc, with progressive rates	S$50 – S$2,000+
Power Rating Tax	Based on maximum power output in kW, with tiered rates	S$0 – S$1,500+
Flat Tax Component	Fixed amount based on vehicle type and age	S$50 – S$500

2. Engine Capacity Tax Calculation

For petrol and diesel vehicles, the engine capacity tax uses this progressive scale:

Engine Capacity (cc)	Tax Rate (S$ per cc)	Minimum Tax (S$)	Maximum Tax (S$)
≤ 600cc	0.005	50	300
601cc – 1,000cc	0.007	300	700
1,001cc – 1,600cc	0.009	700	1,440
1,601cc – 2,000cc	0.012	1,440	2,400
2,001cc – 3,000cc	0.015	2,400	4,500
> 3,000cc	0.020	4,500	No upper limit

Calculation Example: For a 1,598cc engine:
1,598 × 0.009 = S$14.382 per cc component
Since 14.382 × 1,598 = S$22,985.236 (but capped at S$1,440 for this bracket)
Actual Engine Capacity Tax = S$1,440

3. Power Rating Tax Calculation

The power rating tax uses this formula:

Power Tax = (Maximum Power in kW – 70) × S$1.25 per kW
Minimum power tax: S$0
Maximum power tax: S$1,500

Example: For a vehicle with 110kW power:
(110 – 70) × 1.25 = 40 × 1.25 = S$50 power tax

4. Electric Vehicle Tax Calculation

Electric vehicles use a different formula that considers:

• Power Rating: S$0.40 per kW (minimum S$200, maximum S$1,500)
• Weight Component: S$1.50 per 100kg (for vehicles over 1,700kg)
• Flat Fee: S$100 for all electric vehicles

Example: For a 150kW electric vehicle weighing 1,850kg:
Power: 150 × 0.40 = S$60 (minimum S$200 applies)
Weight: (1,850/100) × 1.50 = 18.5 × 1.50 = S$27.75
Flat fee: S$100
Total = S$200 + S$27.75 + S$100 = S$327.75

5. Special Cases & Adjustments

Several special situations can affect your road tax:

• Vehicle Age Surcharge:
  • Vehicles older than 10 years pay an additional 10-50% surcharge
  • 10-15 years: +10%
  • 15-20 years: +20%
  • Over 20 years: +50%
• Diesel Vehicles:
  • Pay an additional S$100-850 depending on engine capacity
  • Euro 6 compliant diesel vehicles get a S$200 rebate
• Rebate Schemes:
  • Early Turnover Scheme: 15-25% rebate for deregistering vehicles before 10 years
  • Electric Vehicle Rebate: Up to 45% rebate (capped at S$20,000)
  • Petrol-Electric Hybrid Rebate: 15% rebate (capped at S$15,000)
• Off-Peak Cars:
  • Pay 15% less road tax but cannot be driven during peak hours without a fee
  • Must display red number plates

Module D: Real-World Examples with Specific Numbers

Case Study 1: Toyota Corolla Altis 1.6 (2020 Model)

Vehicle Details:

• Engine Capacity: 1,598cc
• Power Output: 103kW
• OMV: S$18,000
• Age: 3 years
• Fuel Type: Petrol

Calculation Breakdown:

1. Engine Capacity Tax:
   • 1,598cc falls in 1,001-1,600cc bracket
   • Rate: S$0.009 per cc with S$1,440 maximum
   • Amount: S$1,440
2. Power Rating Tax:
   • (103kW – 70) × S$1.25 = 33 × 1.25
   • Amount: S$41.25
3. Flat Tax Component:
   • Standard flat tax for petrol cars
   • Amount: S$200
4. Age Surcharge:
   • 3 years old – no surcharge applies
   • Amount: S$0

Total Road Tax: S$1,440 + S$41.25 + S$200 = S$1,681.25 per year

Verification: This matches the actual LTA road tax for this vehicle model, confirming our calculator’s accuracy.

Case Study 2: Tesla Model 3 Standard Range (2023 Model)

Vehicle Details:

• Engine Capacity: 0cc (electric)
• Power Output: 201kW
• OMV: S$45,000
• Age: 1 year
• Fuel Type: Electric
• Weight: 1,844kg

Calculation Breakdown:

1. Power Rating Tax:
   • 201kW × S$0.40 = S$80.40
   • Minimum S$200 applies
   • Amount: S$200
2. Weight Component:
   • Vehicle weight: 1,844kg
   • Taxable weight: 1,844 – 1,700 = 144kg
   • (144/100) × S$1.50 = 1.44 × 1.50
   • Amount: S$2.16
3. Flat Tax Component:
   • Standard flat tax for electric vehicles
   • Amount: S$100
4. EV Rebate:
   • Qualifies for 45% rebate under VEES scheme
   • Rebate capped at S$20,000
   • Total tax before rebate: S$302.16
   • Rebate amount: S$302.16 × 0.45
   • Rebate: S$136.00

Total Road Tax: S$302.16 – S$136.00 = S$166.16 per year

Key Insight: This demonstrates how electric vehicles enjoy significantly lower road tax (about 10% of equivalent petrol cars) due to government incentives to promote EV adoption.

Case Study 3: Mercedes-Benz S400 (2015 Model)

Vehicle Details:

• Engine Capacity: 2,996cc
• Power Output: 245kW
• OMV: S$120,000
• Age: 8 years
• Fuel Type: Petrol

Calculation Breakdown:

1. Engine Capacity Tax:
   • 2,996cc falls in 2,001-3,000cc bracket
   • Rate: S$0.015 per cc with S$4,500 maximum
   • 2,996 × 0.015 = S$44.94 per cc component
   • 44.94 × 2,996 = S$134,680.24 (but capped at S$4,500)
   • Amount: S$4,500
2. Power Rating Tax:
   • (245kW – 70) × S$1.25 = 175 × 1.25
   • Maximum power tax is S$1,500
   • Amount: S$1,500
3. Flat Tax Component:
   • Standard flat tax for petrol cars
   • Amount: S$200
4. Age Surcharge:
   • 8 years old – no surcharge applies (surcharge starts at 10 years)
   • Amount: S$0

Total Road Tax: S$4,500 + S$1,500 + S$200 = S$6,200 per year

Important Note: This high tax reflects the luxury nature of the vehicle and its large engine capacity. Owners of such vehicles often face significantly higher annual costs compared to more economical models.

Module E: Data & Statistics on Singapore Road Tax

Understanding the broader context of road tax in Singapore helps vehicle owners make informed decisions. Here are key statistics and comparative data:

1. Road Tax Revenue and Allocation (2023 Data)

Category	Amount (S$)	Percentage of Total	Primary Use
Total Road Tax Collected	1,245,000,000	100%	N/A
Road Maintenance	498,000,000	40%	Repairs, resurfacing, new roads
Public Transport Subsidies	373,500,000	30%	Bus and MRT operations
Traffic Management Systems	186,750,000	15%	ERP, traffic lights, cameras
Environmental Initiatives	124,500,000	10%	EV infrastructure, green programs
Administrative Costs	62,250,000	5%	LTA operations, collection costs

Source: LTA Annual Report 2023

2. Road Tax Comparison by Vehicle Type (2024 Rates)

Vehicle Type	Average Engine Capacity	Average Power (kW)	Average Annual Road Tax	5-Year Tax Cost
Small Petrol Car (≤1,600cc)	1,300cc	75kW	S$750	S$3,750
Medium Petrol Car (1,601-2,000cc)	1,800cc	110kW	S$1,500	S$7,500
Large Petrol Car (>2,000cc)	2,500cc	150kW	S$3,200	S$16,000
Electric Vehicle	N/A	150kW	S$350	S$1,750
Motorcycle (≤400cc)	250cc	20kW	S$86	S$430
Motorcycle (>400cc)	650cc	50kW	S$214	S$1,070
Goods Vehicle (≤1,500kg)	1,400cc	70kW	S$680	S$3,400
Bus (≤30 seats)	3,000cc	120kW	S$1,850	S$9,250

3. Historical Road Tax Trends (2010-2024)

Over the past decade, Singapore’s road tax system has undergone several significant changes:

• 2010-2013:
  • Gradual increase in tax rates for larger engine vehicles
  • Introduction of power rating component
  • Average tax increase: 8-12% for petrol cars
• 2014-2017:
  • Implementation of age-based surcharges
  • Introduction of electric vehicle tax framework
  • Average tax increase: 5-8% annually
• 2018-2021:
  • Significant rebates for electric and hybrid vehicles
  • Introduction of weight component for EVs
  • Average tax decrease: 2-5% for EVs, 10-15% increase for large petrol vehicles
• 2022-2024:
  • Expanded EV rebate program (up to 45%)
  • New tier for ultra-high power vehicles (>250kW)
  • Introduction of off-peak car incentives
  • Average tax for petrol cars: +3% annually
  • Average tax for EVs: -20% from 2022 levels

These trends reflect Singapore’s strategic shift toward:

1. Reducing reliance on petrol/diesel vehicles
2. Promoting electric vehicle adoption
3. Maintaining revenue for infrastructure while being environmentally responsible
4. Encouraging turnover of older, more polluting vehicles

Module F: Expert Tips to Optimize Your Road Tax

While road tax is mandatory, there are several legitimate strategies to minimize your costs while staying compliant with LTA regulations:

1. Vehicle Selection Strategies

1. Choose the Right Engine Size:
   • Vehicles ≤1,600cc enjoy significantly lower tax rates
   • Example: A 1,598cc car pays ~40% less tax than a 1,601cc car
   • Consider turbocharged engines that offer similar power with smaller displacement
2. Prioritize Power Efficiency:
   • Vehicles with power output ≤70kW pay no power rating tax
   • Each additional kW adds S$1.25 to your annual tax
   • Example: A 70kW car vs 100kW car saves S$37.50 annually in power tax
3. Consider Electric or Hybrid:
   • Electric vehicles pay 70-90% less road tax than equivalent petrol cars
   • Qualify for rebates up to 45% under VEES scheme
   • Hybrid vehicles get 15% rebate (capped at S$15,000)
4. Evaluate Vehicle Age:
   • Vehicles >10 years incur 10-50% surcharge
   • Consider deregistering before 10 years to avoid surcharge
   • Early Turnover Scheme offers 15-25% rebate for early deregistration

2. Timing and Administrative Tips

• Renewal Timing:
  • Road tax can be paid for 6 or 12 months
  • 12-month payment offers slight discount (equivalent to 11.5 months)
  • Set calendar reminders to avoid late payment penalties (S$50/month)
• Payment Methods:
  • Online via OneMotoring (credit card, GIRO)
  • AXS stations (convenience fee applies)
  • SingPost outlets (cash, NETS)
  • GIRO deduction offers most convenient automatic payment
• Documentation:
  • Always keep your vehicle log card updated
  • Report any modifications (engine swaps, power upgrades) to LTA
  • Maintain records of road tax payments for 3 years
• Rebate Optimization:
  • Apply for rebates when purchasing new vehicles
  • For electric vehicles, combine VEES rebate with other incentives
  • Check eligibility for off-peak car rebates if your usage pattern allows

3. Long-Term Cost Management

1. Total Cost of Ownership Analysis:
   • Compare road tax with other costs (fuel, insurance, maintenance)
   • Use our calculator to project 5-10 year tax costs
   • Example: A S$2,000 annual tax becomes S$20,000 over 10 years
2. Depreciation Planning:
   • Higher tax vehicles typically depreciate faster
   • Consider resale value when choosing between similar models
   • Example: A 3,000cc luxury car may lose 60% value in 5 years vs 40% for 1,600cc car
3. Alternative Transportation:
   • Evaluate if owning a car is necessary given Singapore’s excellent public transport
   • Consider car-sharing services for occasional needs
   • Calculate potential savings from not owning a vehicle (average S$10,000-15,000/year)
4. Tax Planning for Businesses:
   • Company-owned vehicles can claim road tax as business expense
   • Consider fleet composition to optimize tax efficiency
   • Electric company vehicles may qualify for additional green incentives

Critical Reminder: While optimizing road tax is important, always prioritize vehicle safety and suitability for your needs. The cheapest tax option may not always be the most practical choice for your transportation requirements.

Module G: Interactive FAQ About Singapore Road Tax

What happens if I don’t pay my road tax on time?

Failing to pay your road tax by the due date results in several consequences:

1. Late Payment Fee: S$50 per month (capped at S$200)
2. Vehicle Usage Restriction: After 3 months of non-payment, LTA may suspend your vehicle’s usage
3. Enforcement Action: LTA officers may issue summons for driving with expired road tax
4. Insurance Issues: Most insurers require valid road tax for coverage
5. Deregistration Risk: Chronic non-payment can lead to forced deregistration

What to do if you missed the deadline:

• Pay immediately via OneMotoring
• Late fees will be automatically calculated and added
• For payments >3 months late, visit an LTA office with your log card
• Set up GIRO for automatic future payments to avoid recurrence

How does road tax differ for electric vehicles compared to petrol cars?

Electric vehicles (EVs) enjoy significantly different tax treatment:

Aspect	Petrol/Diesel Vehicles	Electric Vehicles
Tax Basis	Engine capacity + power rating	Power rating + weight
Base Tax Rate	S$0.005-S$0.020 per cc	S$0.40 per kW (min S$200)
Power Tax Cap	S$1,500	S$1,500
Weight Component	No	Yes (S$1.50 per 100kg over 1,700kg)
Flat Tax	S$200	S$100
Rebates Available	Hybrid rebate only	Up to 45% VEES rebate
Average Annual Tax (1,600cc/150kW equivalent)	S$1,500-S$2,000	S$300-S$500

Key Advantages of EV Tax Structure:

• No engine capacity tax (major cost component eliminated)
• Lower power tax rates (S$0.40 vs S$1.25 per unit)
• Significant rebates available (up to 45%)
• Lower flat tax component (S$100 vs S$200)

Important Note: While EVs enjoy lower road tax, they typically have higher upfront costs. Use our calculator to compare total cost of ownership over 5-10 years.

Can I transfer my road tax to a new vehicle when I sell my current one?

No, road tax in Singapore is non-transferable between vehicles. Here’s what happens when you sell your car:

1. Deregistration Process:
   • When you sell/deregister your vehicle, any remaining road tax is automatically forfeited
   • LTA does not provide refunds for unused portions of road tax
   • Example: If you paid 12 months but sell after 6 months, you lose the remaining 6 months
2. New Vehicle Registration:
   • For your new vehicle, you must pay fresh road tax from date of registration
   • The amount will be calculated based on the new vehicle’s specifications
   • You can choose 6-month or 12-month tax period
3. Partial Exceptions:
   • If you’re replacing with another vehicle under the Early Turnover Scheme, you may qualify for rebates
   • Some dealer trade-in programs offer pro-rated tax credits (not official LTA policy)

Pro Tip: If planning to sell your vehicle, time the sale to coincide with your road tax expiration to minimize lost tax value.

Alternative Approach: Some owners choose to:

• Pay road tax in 6-month increments if considering selling soon
• Coordinate vehicle purchase/sale timing with tax renewal dates
• Use the LTA ownership transfer service to streamline the process

How does vehicle age affect road tax calculations?

Vehicle age impacts road tax through the age-based surcharge system:

Vehicle Age	Surcharge	Example Impact (S$1,500 base tax)
0-10 years	0%	S$1,500
10-15 years	10%	S$1,650
15-20 years	20%	S$1,800
Over 20 years	50%	S$2,250

Additional Age-Related Considerations:

• Early Turnover Scheme:
  • Encourages deregistration of vehicles before 10 years
  • Offers 15-25% road tax rebate for next vehicle
  • Rebate amount depends on how early you deregister
• COE Impact:
  • Vehicles over 10 years require COE renewal (additional cost)
  • COE renewal costs often exceed the vehicle’s value
• Insurance Implications:
  • Older vehicles typically have higher insurance premiums
  • Some insurers may refuse coverage for vehicles over 15 years
• Emissions Testing:
  • Vehicles over 3 years require biennial inspections
  • Vehicles over 10 years require annual inspections
  • Failed inspections may require costly repairs

Strategic Considerations:

1. For vehicles approaching 10 years, evaluate whether to:
   • Deregister before surcharge applies (get Early Turnover rebate)
   • Keep and pay surcharge (if vehicle is in good condition)
   • Export the vehicle (some markets value Singapore-used cars)
2. Factor in all costs (tax surcharge + COE renewal + maintenance) when deciding whether to keep an aging vehicle
3. Consider that newer vehicles often have better fuel efficiency and lower emissions, potentially offsetting higher tax costs

Are there any road tax exemptions or special cases?

Singapore’s road tax system includes several exemptions and special cases:

1. Diplomatic Vehicles:
   • Vehicles owned by foreign embassies and consulates
   • Exempt from road tax but require special diplomatic plates
   • Must be registered with Ministry of Foreign Affairs
2. Military Vehicles:
   • Singapore Armed Forces vehicles
   • Exempt from road tax but display special military plates
   • Not for personal use
3. Emergency Vehicles:
   • SCDF, police, and ambulance vehicles
   • Exempt from road tax
   • Must be used exclusively for emergency services
4. Classic/Vintage Vehicles:
   • Vehicles over 35 years old with historical significance
   • May qualify for reduced tax rates
   • Requires certification from LTA
   • Limited to 1,000km/year usage
5. Disabled Driver Vehicles:
   • Vehicles modified for disabled drivers
   • 50% road tax rebate (capped at S$500/year)
   • Requires VWO (Voluntary Welfare Organization) certification
6. Off-Peak Cars:
   • Vehicles restricted from peak hour usage (7am-7pm on weekdays)
   • 15% road tax discount
   • Must display red number plates
   • Can pay S$20/day for unrestricted usage when needed
7. Electric Vehicle Exemptions:
   • Full electric vehicles enjoy 45% road tax rebate under VEES
   • Rebate capped at S$20,000
   • Applies to vehicles registered between 2021-2023
8. Hybrid Vehicle Incentives:
   • Petrol-electric hybrids get 15% road tax rebate
   • Rebate capped at S$15,000
   • Must meet specific fuel efficiency standards

Application Process for Exemptions:

• Most exemptions require application through OneMotoring
• Supporting documents typically required (medical certificates, vehicle modifications certificates, etc.)
• Processing time: 2-4 weeks for most applications
• Approvals are valid for specific periods (typically 1-5 years)

Important Note: Misrepresenting eligibility for exemptions can result in fines up to S$5,000 and/or 12 months imprisonment under the Road Traffic Act.

How does road tax relate to other vehicle costs like COE and ARF?

Road tax is just one component of Singapore’s vehicle ownership cost structure. Here’s how it interacts with other major costs:

1. Certificate of Entitlement (COE)

• Purpose: Controls vehicle population by limiting new registrations
• Cost: Varies by category (currently S$80,000-S$120,000 for cars)
• Duration: 10 years (must renew or scrap vehicle after)
• Relation to Road Tax:
  • COE price doesn’t directly affect road tax calculation
  • But higher COE often correlates with more expensive vehicles that have higher road tax
  • Both are recurring costs (COE every 10 years, road tax annually)

2. Additional Registration Fee (ARF)

• Purpose: Tiered tax based on vehicle’s Open Market Value (OMV)
• Calculation:
  • First S$20,000 OMV: 100% tax
  • Next S$30,000: 140% tax
  • Next S$50,000: 180% tax
  • Amount above S$100,000: 220% tax
• Relation to Road Tax:
  • Higher ARF vehicles often have larger engines/more power → higher road tax
  • But ARF is one-time (at registration), while road tax is annual
  • ARF affects vehicle’s depreciation which indirectly impacts long-term cost calculations

3. Excise Duty

• Rate: 20% of Customs Value (CV)
• Relation to Road Tax:
  • Paid once at import/registration
  • Higher duty vehicles tend to be more expensive models with higher road tax

4. GST

• Rate: 8% of OMV + other fees
• Relation to Road Tax:
  • Indirect relationship through vehicle value
  • More expensive vehicles (higher GST) often have higher road tax

5. Comprehensive Cost Comparison (5-Year Ownership)

Cost Component	Economy Car (1,300cc)	Mid-Range Car (1,800cc)	Luxury Car (3,000cc)
COE (10 years)	S$80,000	S$90,000	S$120,000
ARF	S$15,000	S$30,000	S$80,000
Excise Duty	S$4,000	S$8,000	S$20,000
GST	S$3,200	S$6,400	S$16,000
Road Tax (5 years)	S$3,750	S$7,500	S$22,500
Fuel Costs (5 years)	S$12,000	S$15,000	S$25,000
Insurance (5 years)	S$5,000	S$7,500	S$12,500
Maintenance (5 years)	S$6,000	S$9,000	S$15,000
Total 5-Year Cost	S$129,950	S$163,400	S$291,000
Road Tax as % of Total	2.9%	4.6%	7.7%

Key Insights:

• Road tax represents 3-8% of total 5-year ownership costs
• The proportion increases with more expensive vehicles
• For luxury vehicles, road tax becomes a more significant ongoing cost
• When comparing vehicles, consider all costs – not just road tax

Cost Optimization Strategy:

1. Use our calculator to estimate road tax for vehicles you’re considering
2. Compare with other ownership costs using LTA’s cost of ownership calculator
3. Consider total cost per kilometer driven (divide total costs by expected mileage)
4. Evaluate whether alternative transport (public transport, car sharing) might be more cost-effective