Benefits in kind: diesel cars

Part of Finance (No. 2) Bill – in a Public Bill Committee am 10:30 am ar 9 Ionawr 2018.

Danfonwch hysbysiad imi am ddadleuon fel hyn

With this it will be convenient to discuss new clause 5—Impact of benefit in kind tax supplement on the use of diesel cars—

‘(1) Chapter 6 of Part 3 of ITEPA 2003 is amended as follows.

(2) After section 141, insert—

(1) Within six months of the passing of the Finance Act 2018, the Chancellor of the Exchequer must review the effects of the changes to this Chapter made by section 9 of that Act.

(2) The review under this section must consider the effects of those changes on—

(a) the use of diesel cars, and

(b) the Government’s emission reduction targets.

(3) The Chancellor of the Exchequer must lay before the House of Commons the report of the review under this section as soon as practicable after its completion.””

This new clause requires the Treasury to carry out a review of the effect of the provisions of Clause 9 on the use of diesel cars and on emission reduction targets.