The government recognises that there are many groups of Singaporeans who would like to own a car, including families with elderly members/young children/persons with disabilities. However, it is challenging for the government to decide which groups should have preferential treatment, and which groups should be left out. Our approach is to provide high quality public transport, complemented by point-to-point transport on a pay per use basis, via taxis or private hire cars. COE revenues go towards funding public transport. A COE subsidy for families would have to be substantial, but lower income families unable to own a car would not likely benefit from such a subsidy. To support families, the government provides broader-based subsidies, such as for healthcare, childcare, education and caregiving support, which all families with children can access.