§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer if he will allow a write down allowance of 100 per cent. in the first year for fleet operators converting a vehicle to gas power. [51859]
§ Mrs. LiddellWe already have a number of positive measures in place in the tax system to promote the use of gas powered vehicles. For example, duty on road fuel gases has been frozen in the last two Budgets and the cost of enabling company cars to run on gas is now disregarded when calculating an employee's taxable car benefit. There are no plans to offer enhanced capital allowances for the costs of converting vehicles to gas power.