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Company Cars

Continuing our series of basic informative articles Alison Chapman tax partner at Deloitte & Touche LLP and author of Tolley's Tax and the Business Car revisits this topic following recent changes
Since 6 April 2002 the company car tax system has been based on a percentage of the car's list price graduated according to its carbon dioxide (CO2) emissions. The highest charge is a 35% rate and the lowest a 15% rate except for alternative fuels (see below). The CO2 emissions figure that applies at the date of first registration is set for the life of the car (see Figure 1 overleaf).
Figure 1: Scale charge calculator
Finding The CO2 Emissions Figure

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