The environment is becoming a key political battleground

The environment is the hot political topic of the moment, with the three main political parties keen to highlight their green credentials.

With the Chancellor set to give his 10th Budget, which green tax measures could be in store?

We look at areas of possible change which could impact UK motorists, home owners and holidaymakers.

Having raised the level of Vehicle Excise Duty (VED) on the most polluting cars to �210 in the last Budget, speculation is rife that so-called "gas guzzlers" could be hit harder this time around.

The Times newspaper has reported that the top level of VED could rise to �400 over the next two years.

Sales of 4 x 4's have fallen markedly in the US - mainly due to rising oil prices - and this trend could be replicated in the UK if VED rises sharply.

VEHICLE EXCISE DUTY Find out which band your car is in Vehicles in new VED bands

At the other end of the scale, owners of cars with no or only small emissions are expected to enjoy discounted VED.

After years, of no increase in fuel duty - following nationwide protests in 2000 - finally it was increased by 1.25p in the pre-Budget report.

The rise did not trigger a repeat of fuel protests and the Chancellor may feel emboldened to raise fuel duty once again in the Budget.

More than a quarter of the UK's carbon emissions come from the energy used to heat and light homes and businesses.

Campaigners argue that it is key for these emissions to be reduced.

The buzz-word around Whitehall as far as the environment is concerned at present is "incentive".

The government has stated that people need to be given incentives to take energy saving steps.

Following on from this, the National Housing Federation has called on the chancellor to end VAT on all repairs and items that improve household energy efficiency.

Currently VAT has been reduced to 5% on some specific works that improve energy efficiency, such solar panels and wind turbines.

But energy efficient light bulbs and boilers are still charged at the higher rate of 17.5%.

More likely than a move to zero-rating is a cut in VAT levied on energy saving home improvements, perhaps to 5%.

Last week, the Conservatives called for people who take more than their fair share of flights to pay more tax - in effect, proposing a "polluter pays" approach.

But the Labour government suggested that such a frequent flyer tax would hit ordinary families looking to take their summer holidays overseas.

This is a charge vigorously denied by the Conservatives.

Meanwhile, the Liberal Democrats on the other hand have accused both main political parties of muscling in on their stance on the environment and the need to take tough tax choices.

The Chancellor is highly unlikely to adopt the Conservative tax proposal.

Instead, many analysts expect Gordon Brown to suggest in the Budget speech that his policy is to give incentives to coax changes in behaviour while the Tories want to go down the higher tax route.

Nevertheless, in his pre-Budget report Mr Brown doubled air passenger duty.

The move proved highly controversial as it was levied on some flights which had been booked prior to the announcement.