Pre-Budget Report 2009 Introduction Personal tax Tax rates and allowances Furnished holiday lettings Pensions and Credits State Pension Rates of tax credit National Insurance Contributions Rates and limits: 2010/11 Rates and limits: 2011/12 Employees Bankers' bonuses Electric cars and vans Cars up to 2012 Car fuel Works canteen Savings Pension contributions Capital Gains Tax Annual exemption and rate Inheritance Tax Rates and threshold Stamp Duty/Stamp Duty Land Tax Extended holiday ends Corporation Tax Rate of tax Business Tax Bank payroll tax Capital allowances Research and development Time to pay Empty property rates relief Value Added Tax Standard rate Flat rate Other Measures Equitable liability Offshore disclosure opportunity Public sector pay and pensions Tax avoidance

Electric cars and vans Cars which run on electricity do not emit carbon dioxide, so the normal rules for calculating a taxable benefit in kind on a company car cannot apply. Instead, a wholly electric car has been charged at 15% of the list price, and an electric van would be subject to the normal figure of £3,000 if private use is for more than home-to-work travel. The 15% figure was to be reduced to 9% for 2010/11, but instead both these benefit figures will be reduced to zero for 5 years from 6 April 2010: there will be no income tax for the employee, and no Class 1A NIC for the employer, on the provision of an electric car or van for an employee's private use.