Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the effect on consumers of the increase in company car tax since 2013.

Where an employer provides a company car to their employee and that car is available for private travel, the company car tax applies. This reflects the taxable benefit provided to an employee as part of their remuneration package.

Consumers may choose zero and ultra low emission models which attract a significantly reduced tax liability compared to conventionally fuelled alternatives.