[NickNameNick]

New Zealand has a scheme (soon to expire with the change in government) for this.

Low efficiency vehicles are taxed on import, and the money raised is returned as rebates on high efficiency vehicles.

A Ford Ranger might attract the full fee, a new t Nissan leaf would get the full credit. A small ICE car attracts a smaller fee. Hybrids are given a smaller credit.

The exact amount of credit varied over time as the fees gathered changed.