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

Car fuel The taxable benefit of receiving free fuel for use in a company car is currently based on the same percentage that is applied to the list price for working out the car benefit itself - based on the CO2 emissions rating of the car - times a fixed figure of £16,900. This figure increases to £18,000 with effect from 6 April 2010, a rise of 6.5%. The taxable benefit will lie between £1,800 (10%) and £6,300 (35%), chargeable to income tax on the employee and Class 1A NIC on the employer. As the rate applicable to an electric car is zero, recharging such a car using the company's electricity appears not to result in a chargeable benefit for the employee. The chargeable figure for fuel provided in a company van will also rise from £500 to £550.