§ Mr. FlookTo ask the Chancellor of the Exchequer how many notices of coding sent out in January to March for the 2004–05 tax year included car and fuel benefits attributable to the company car scheme which ceased in 2002–03. [167587]
§ Dawn PrimaroloThe rules of the company car scheme changed in 2002–03. All the notices of coding issued between January and March for the 2004–05 tax year that included car and fuel benefits correctly included them under the new scheme. However, around 468,000 of the coding notices containing car and fuel benefits were incorrect because the rates for 2003–04 were mistakenly used instead of those for 2004–05. Amended notices of coding with revised figures to correct the error were issued in February before the 2004–05 codes were brought into operation.