co2 emissions guide
We think that the balance has now shifted in favour of low emission vehicles. Not because we have been sitting in front of nature documentaries about the state of the Arctic ice floes, but because changes in tax and legislation have now made it an economic as well as a moral decision to clean up your act.     more

vehicle excise duty
Incentives for low emission cars including £0 road tax for the cleanest vehicles. From 2010, extra penalties for high polluting vehicles: road tax of up to £1000 per year. A potential difference of £1000 per year per vehicle.     more

capital allowances
Vehicles that produce emissions at or below 160g/km become much more tax efficient as a larger proportion of their value can be offset against tax much more quickly.     more

benefit-in-kind tax
Benefit-in-kind tax for company cars is based on CO2 emissions. Drivers pay tax at their higher rate (20% or 40% from 2008/2009) on a percentage of the value of the car based on a table of emission figures. The more you pollute - the more you pay.     more

congestion charges
From October this year, there will be a 100% discount on the London congestion charge on cars that emit 120g/km or less.     more

private mileage
In the 2008/2009 tax year, company car drivers who are given free fuel for private mileage will pay tax on a value of £16,900. They will pay (20% or 40%) tax on a percentage of that amount. The percentage depends upon the CO2 emissions of the car.     more