Green tax breaks as well as green taxes should be used to help reduce greenhouse gas emissions, says new research from accountants UHY Hacker Young.

The report coincides with a new opinion poll carried out by YouGov for the Taxpayers' Alliance, a group that lobbies for lower taxes, which shows that the public is divided on the issue. Some 45 per cent of voters approve of additional taxes on motoring and air travel, while 46 per cent are against.