HC Deb 18 January 1982 vol 16 c79W
Mr. Stephen Ross

asked the Chancellor of the Exchequer whether he will restrict the business mileage allowance scheme to give encouragement to the use of small cars.

Mr. Ridley

I am not sure what the hon. Member has in mind, but the scale charges on which directors and higher paid employees having the private use of a company car are taxed are already graduated according to the engine capacity and original market value of the car, with cars of a cylinder capacity of more than 1300 cc attracting higher charges.

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