Budget 2013: Accelerating support for low-carbon cars
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Changes to the company car tax regime announced by George Osborne in the budget include an increase in incentives for the take-up of ultra-low emission vehicles (ULEVs)
The chancellor will introduce two “benefit-in-kind” bands (0–50gCO2/km and 51–75gCO2/km) from April 2015. Under the plans, appropriate percentage of a car’s list price subject to tax in 2015/16 will be 5% for cars emitting 0–50gCO2/km and 9% for cars emitting 51–75gCO2/km.
The chancellor also revealed a further extension, until 2018, of the 100% first-year capital allowance available for businesses purchasing ULEVs. However, the emissions threshold for the allowance will reduce from 95gCO2/km to 75gCO2/km from 1 April 2015.
A full review of the emissions thresholds beyond 1 April 2018 is planned for the 2016 budget. Osborne confirmed that, in future, changes to company car taxation rates would be announced three years in advance.
The Competition and Markets Authority (CMA) has published a new 'Green Claims Code' to ensure businesses are not misleading consumers about their environmental credentials.
Over two million hectares of Brazilian rainforest could be legally converted to supply the UK with soy under a new anti-deforestation law proposed by the government, the WWF has found.
In Elliott-Smith v Secretary of State for Business, Energy and Industrial Strategy, the claimant applied for judicial review of the legality of the defendants’ joint decision to create the UK Emissions Trading Scheme (UK ETS) as a substitute for UK participation in the EU Emissions Trading Scheme (EU ETS).
In R. (on the application of Hudson) v Windsor and Maidenhead RBC, the appellant appealed against a decision to uphold the local authority’s grant of planning permission for the construction of a holiday village at the Legoland Windsor Resort.