Changes to Company Car Tax from 6 April 2011 (ie 2011/12)
- The £80,000 list price ceiling will be removed
- The lower CO2 emissions threshold will reduce by 5g/km to 125g/km
- The reductions given to electric/petrol hybrid cars and cars propelled by bi-fuels, road fuel gas and bioethanol will be abolished.
Living Accommodation provided by reason of employment – payment of lease premiums
To stop attempts to avoid the payment of tax on the benefit of living accommodation that involve a lease premium, where such a payment is made in respect of a lease of ten years or less, the same tax treatment will follow as if the lease premium were actually rent paid.
Back to Budget 2009>>