Cycling mileage allowance pilot project about to start in France

Following the example of its northern neighbours, the French government is

considering the introduction of tax incentives for home-work travel by bike. In
order to study the potential of a tax-free cycling mileage allowance to increase
the number of employees cycling to work, a pilot project comprising selected
companies and running until December 2014 has been set up.
Slijedei primjer svojih sjevernih susjeda, francuska vlada razmiljala je o
uvoenju poreznih poticaja za one koji putuju biciklom od kue na posao.
Uvidjevi potencijal oslobaanja od poreza za odreenu prijeenu biciklistiu
kilometrau i da poveao broj zaposlenika koji idu biciklom na posao, pokrenut je
pilot project koji obuhvaa izabrane kompanije i traje do prosinca 2014.
The pilot project was presented in March 2014 by French transport Minister
Frdric Cuvillier (Socialist Party) as part of an action plan for active transport
modes, comprising 25 measures to boost cycling and walking. It will be based on
the voluntary participation of companies under the current tax regime.
Pilot project predstavio je u oujku 2014. francuski minister prometa Frdric
Cuvillier (socijalistika stranka) kao dio akcijskog plana za aktivne naine
prijevoza koji je obuhvaao 25 mjera za poticanje biciklizma i hodanje. Temeljit e
se na dobrovoljnom sudjelovanju kompanija pod trenutnim poreznim sustavom.
The main aim of the project is to verify the results of a study published in July
2013 by the French Governments Cycling Coordination Group (Coordination
interministrielle pour le dveloppement de lusage du vlo, CIDUV). The CIDUV
came to the conclusion that an obligatory cycling mileage allowance of 0.25/km
to be paid free of taxes and contributions by all employers would lead to an
increase of bike commuting by 50%. The loss of state income of 109 million
would partly be offset by a direct gain of 35 million for the state budget realised
through savings in health-related expenditures. What is more, applying a
comprehensive socioeconomic analysis shows that the social benefits of the
measure ( 570 million/year) clearly outweigh the costs ( 170 million/year). A
similar although not obligatory tax-free allowance has already been in place
for almost 20 years in Frances northern neighbourhood, in Belgium and the
Netherlands.
Glavni cilj projekta je verificirati rezultate studije koju je objavila Grupa
koordinacije biciklizma francuske vlade u srpnju 2013., (Coordination
interministrielle pour le dveloppement de lusage du vlo, CIDUV). CIUDV je
dola do zakljuka da bi obavezna naknada za biciklistiku kilometrau od
0.25/km osloboena od poreza i doprinosa svih poslodavaca vodila do poveanog
broja onih koji putuju od kue na posao biciklom do 50%. Gubitak dravnih
prihoda od 109 milijuna eura djelomino bi bio nadoknaen direktnim prihodom
od 35 milijuna za dravni proraun objavljen kroz utede od zdravstvenih
rashoda. tovie, primjenjivanje sveobuhvatne socioekonomske analize pokazuje
da su drutvene dobrobiti te mjere (570 milijuna eura godinje) oigledno vee od
trokova (170 milijuna eura godinje). Slino iako neobavezno osloboenje od

oporezivanja ve je bio na snazi skoro 20 godina u sjevernim, susjednim

zemljama Francuske, Belgiji i Nizozemskoj.
Cycling allowance under discussion for years in France
Cycling allowance godinama predmet pregovaranja u Francuskoj
The idea of introducing a tax-free cycling allowance or other fiscal measures in
France to promote cycling to work is also not new. It had already been proposed
in the national cycling plan prepared during the previous legislative period by
Philippe Goujon, a parliamentarian of the right-wing UMP that was in government
at this time. However, both now and then, the cyclist-friendly proposals coming
from both sides of the political spectrum seem to meet fierce opposition by the
Ministry of Finances, whose Directorate General of the Treasury expressed the
opinion that such a measure would risk to be contradictory to the priority of
employment and the sustainability of public finances.
Ideja uvoenja oslobaanja od poreza (...?) ili druge fiskalne mjere u Francuskoj u
svrhu promoviranja bicikliranja do posla takoer nije nova. Ve je bilo predloeno
u nacionalnom planu o biciklizmu, koji je bio u pripremama tijekom trajanja
mandata Philippe Goujona, zastupnika desnog krila UMP-a koje je tada bilo na
vlasti. Meutim i sada i onda prijedlozi u korist biciklizma, koji su dolazili s obje
strane politikog spektra, ini se, nailaze na estoko protivljenje ministra financija
ija je D.G.of the T. izrazila miljenje da takve mjere nose rizik da budu u
suprotnosti s prioritetom zapoljavanja kao i odrivost javnih financija.
This line of argument is surprising to say the least, since commuters using other
modes of transport than cycling (and walking) currently receive generous tax
benefits that are all but conducive to the aim of sustainable public finances, cost
the state budget a lot more than the proposed cycling allowance and will
certainly not foster a sustainable transport system. An example: Car commuters
can claim expenses for income tax purposes, while cyclists cannot. The
deductable expenses even increase the higher the motor power and the CO2
emissions of the car are.
Ovaj tijek argumentiranja je, u najmanju ruku, iznenaujui., budui da putnici
koji koriste druge vrste prijevoza umjesto bicikla (i hodanja) trenutno uivaju
velike porezne olakice koje su sve samo ne u skladu s ciljem odrivih javnih
financija, kotaju dravni proraun puno vie od predloenog cycling allowance-a i
nee, zasigurno, poticati odrivi prometni sustav. Npr. oni koji putuju
automobilom mogu govoriti o trokovima poreza na dobit, dok biciklisti to ne
mogu. Porezni izdatci ak poveavaju vie
High time for a more sustainable home-work travel tax regime in France and in
Europe
The reduction of harmful subsidies for car use together with the introduction of
fiscal incentives for cycling, while having an overall positive effect on the state
budget, would lead to a level playing-field for the different transport modes.
Statistics on the share of cycling in home-work travel clearly illustrate why this is

necessary: While this share goes up to around 25% in the Netherlands, 12% in
the Belgian region of Flanders and 9% in Germany, it only reaches 2.4% in
France. More bikes and fewer cars used for home-work travel would help to tackle
problems of congestion, pollution and public health. The imposed reduction of car
use during the pollution peak in March 2014 in Paris showed the overwhelming
positive impact of less urban car traffic on air quality.
ECF advocates for a fiscal level playing-field for all modes of transport throughout
Europe and is currently preparing a study on different fiscal regimes in order to
identify best practices.