§ Mr. Bill MichieTo ask the Chancellor of the Exchequer when the changes in the car scale charge for diesel-run cars, as stated in the March 1992 Budget, will take effect.
§ Mr. DorrellThe new income tax scale charges for the benefit of diesel fuel provided by employers for private use by employees in company cars are included in the current Finance Bill. On enactment the new scales will apply from the beginning of this tax year. Matching scales for VAT purposes were brought into force by Treasury order from 6 April 1992.