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Law Updates |
From 6 April 2002 new rules apply to the taxation of company cars. The new charges are still based on a percentage of the car's list price, but will also be linked to CO2 emissions.
The lowest rate of emission - initially 165gm/km - will attract the lowest rate of charge - 15% of list price, but the same car will attract 17% in 2003-04 and 19% in 2004-05 as lower emission rates are progressively introduced to encourage manufacturers to produce more efficient engines. Diesel-engined cars produce less CO2 but will attract an extra 3% charge because their emissions are linked to respiratory illness.
For details of the new CO2 emission figures for a range of cars click here
For information on how to calculate the tax on a company car click here.
Alternatively, contact us on 0845 130 7979 or by e-mail