sale in 2022, which have incentives and receive tax discounts. As well as cutting GHG, creation of a domestic electric vehicle market by TOGG is expected to reduce vehicle running costs, create jobs, and reduce oil imports. Introducing smart charging is important to avoid overloading Turkish electricity distribution networks. Partially due to high import tariffs, very few electric cars are sold, and by mid-2021 Turkey had less than 2,000 fully electric cars on the road. , the special consumption sales tax () on electric cars costing over 300 thousand lira is from 10% to 60% depending on the power of the motor. In 2021 there were just over a thousand charging stations and about 3 charging points per vehicle, which was one of the lowest in Europe. Petrol and diesel taxes are lower than in the neighbouring EU but higher than in oil-producing countries to the south. The legality of ridesharing companies is unclear, and taxis could be better integrated with public transport. However Istanbul taxi regulations are politically deadlocked. The central government passed enabling regulations in 2019 for low-emission zones, and at least one municipality is considering creating one. According to Shura three-quarters of emissions in the transport sector come from road freight transport. Sales of fossil-fuelled road vehicles will be banned from 2040. Using International Civil Aviation Organization methodology Turkish Airlines offers carbon offsets certified to Verified Carbon Standard and Gold Standard. Turkey is participating in the Carbon Offsetting and Reduction Scheme for International Aviation. Industry Turkey has not ratified the Kigali Amendment on regulating hydrofluorocarbons (HFCs). So some manufacture of refrigerators and air conditioning units based on HFCs continues to take place in Turkey but not in the neighbouring EU, which ratified Kigali in the 2010s and is phasing them out more quickly. , HFC smuggling from Turkey to the EU remains a problem. Electric motors in small and medium-sized enterprises are becoming more efficient. Low-carbon hydrogen could help with hard to decarbonise industries, such as cement and petrochemicals, but further research is needed. there are almost no supporters of the Task Force on Climate-Related Financial Disclosures, to provide information to investors about the risks of climate change to companies. The Turkish Industry and Business Association has asked the EU for funding to help strengthen alignment with the CBAM. Agriculture and fishing Climate-smart agriculture is being studied and financed, and agrivoltaics has been suggested as suitable for