Drivers of high carbon-emitting vehicles are set to be punished in next week’s Budget, while owners of cleaner transport will be rewarded, as Alistair Darling attempts to give his annual statement a strong green flavour.

Mr Darling is expected to tweak the tax system on Wednesday in a further attempt to shift consumers away from high-polluting cars, including higher road tax rates for gas guzzlers and changes to company car taxation.