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Transport2005-03-09 Since April 2002, company car tax began to be calculated in line with how much carbon dioxide (co2) a vehicle emits. Employees will be liable to a 15% tax charge with the lowest co2 emitting petrol vehicle, up to a 35% charge for the highest emitting petrol vehicle. The emissions figure to qualify for the 15% rate will be gradually reduced as vehicles become more efficient. |