OFFICIAL Government figures showing carbon dioxide emission levels and fuel economy for every car on sale in Britain expose the confused thinking behind Chancellor of the Exchequer Gordon Brown's Budget message to fleets.

While using high levels of carbon dioxide emissions to penalise petrol users, he has simultaneously used particulates and nitrogen oxide emissions as an argument for penalising diesel. As a result he has failed to give fleet managers and company car drivers a clear sense of direction over which fuel is more environmentally-friendly leaving the impression that the duty increases are a pure tax-raising measure.

The controversy will intensify as the Government pursues its goal of introducing a system of graduated vehicle excise duty to incentivise the use of 'cleaner and smaller' cars.