160g/km – the new key CO2 figure in fleet
From April 2009, 160g/km becomes an important CO2 emissions level. To encourage fleets to choose lower emitting cars, the Government has introduced two accounting incentives:
Writing Down Allowance
From April 2009, cars with CO2 emissions above 160g/km will attract a 10% writing down allowance, and those emitting 160g/km or less will attract 20%. In other words, firms buying vehicles outright will be able to offset twice as much of the cost of the depreciation against corporate tax below the threshold as those above.
Leasing Disallowance
A fleet that leases cars with CO2 emissions of 160g/km or less will be able to offset 100% of their leasing payments against corporate tax from April 2009. Above 160g/km, there will be a disallowance of 15% meaning businesses can only offset 85%, making cars below the 160g/km threshold cheaper to run.
231hp + 160g/km = BMW 330d Saloon
Huge reserves of power and vast torque make the BMW 330d Saloon a sporty handling saloon with effortless long distance cruising ability and range thanks to combined fuel economy of 46.4mpg.
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