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22 March 2006

Modernising tax relief for business expenditure on cars: A consultation document

“Modernising tax relief for business expenditure on cars: A consultation document”, builds on the announcement made in the 2004 Corporation Tax Reform Technical note that the Government would consider options for modernising the existing “expensive cars” rules. The consultation document explains how the current rules operate and what the case is for changing them; explains what the Government aims to achieve with the reform and the criteria against which options have been assessed’ and, taking into account responses to the 2004 Technical Note, outlines a range of options before setting out the Government’s preferred option. The document then asks for businesses’ views on this, in particular the extent to which it would reduce the compliance costs associated with the current regime and modernise it in a way compatible with the Government’s wider environmental and fiscal objectives.”

"Modernising tax relief for business expenditure on cars: A consultation document" is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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