§ Mr. Goodman
To ask the Chancellor of the Exchequer how many representations the Inland Revenue has received about the valuation of cars in each year since 1997; and if he will make a statement. 
§ John Healey
For the purposes of calculating the tax charge on the benefit of a company car, the "price" of the car is based on the UK list price. Information about the number of representations received on this issue is not available.