With regard to transport policies, the government's 2009 policy document Smarter Travel: A sustainable transport future sets out how the vision of a sustainable travel and transport system can be achieved through actions by relevant government departments and agencies, facilitated by the Department of Transport. It recommends actions such as fostering a "cycling culture" and a "walking culture" which, Failte Ireland believes will also enhance the tourism offer. From 1 July 2008, the rate of VRT (purchase tax) for all new and used cars registered in Ireland is calculated on the basis of the CO.,