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Citroen Relay L1 H1

Van leasing from
£252.00 per month

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Volkswagen Transporter T28 1.9 102ps SWB

Van leasing from
£213.00 per month

More about this Transporter T28 1.9 102ps SWB Van leasing offer

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industry articles

New tax rules for lease cars April 1st 2009

As from 1^st April it will be more beneficial for Business users to Lease The expenditure on all cars used for business will be treated in various ways, dependingOn the CO2 emissions. Petrol and diesel engined cars are to be treated in the same way.Vehicles with an emission reading of 110g/km or below will be eligible for write downOn the full cost of the vehicle against taxable profits in the first year of ownership. Cars with emissions of between 111g/km and 160g/km must allocate the expenditure to the general plant and machinery pool. Allowing a write down of 20% of cost against taxable profits each year, on a reducing balance basis. Cars with emissions of 161g/km and above come under a “special rate” plant and machinery pool, allowing a write down of just 10% of the cost against taxable profits each year, on a reducing balance basis. LEASING OF BUSINESS CARS Cars leased from April 1^st 2009 will be treated one of two ways. Cars with CO2 emissions of less than 161g/km will face no lease rental restrictions, which means the whole cost of the lease is deductable against taxable profits. Cars with CO2 emissions greater than 160g/km will only be eligible to claim 85% of rental payments against taxable profits. EXAMPLE A car with a list price of £26,775 and emissions lower than 160g/km has a 36 month lease price of £439 per month. This equates out to £5268 per annum.Under the current tax rules a company would be able to deduct 72% of the cost of this rental against, which equals £3,793 from their corporation tax liability. The new rules will mean the company will be able to deduct the full cost of £5,268 from their corporation tax liability. If the corporation tax is calculated at the 28% rate the company will save £1475 per annum by leasing rather than buying. **Please verify the above information with your accountant before signing any agreements.

Diesel Particulate Filters (DPF) and Leasing

Changes to new car emissions legislation scheduled for 2009; the 'Euro 5' standards, will make particulate filters as commonplace in diesel car exhausts as catalytic converters are on petrol cars.

The goal is an 80% reduction in diesel particulate (soot) emissions, but the technology's not without problems; roadside assistance patrols are already being called to cars with the particulate filter warning light illuminated, which normally indicates a partial blockage of the DPF filter.

Benefits Of Car Leasing

Car leasing is fast becoming a more popular option as compared to purchasing a brand new car outright. One of the primary reasons is that car leasing companies typically purchase direct from the vehicle manufacturers, thus passing on the benefits to their clients. Take a look at some of the benefits of car leasing as opposed to outright purchase of a brand new vehicle:

Penalties for employers - Corporate Manslaughter and Corporate Homicide Act

Guidance can be found in the publication entitled 'Driving at Work: managing work-related road safety' produced jointly by the Health and safety Executive and Department of Transport in 2003.