Policy News Journal - 2017-18

Critics have already said that the transition will happen anyway without much government intervention, but there needs to be an infrastructure network alongside it so potential consumers are not put off by range-anxiety; the fear of running out of battery life. Nicola Sturgeon, the First Minister, has promised a significant expansion in the charging network including an Electric Highway along the A9, Scotland's longest road. Low emissions zones are also to be created in Scotland's four largest cities by 2020.

Read more from BBC News .

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Are you voluntarily payrolling company cars? 31 October 2017

The CIPP’s Advisory service has been receiving calls about the change from voluntary to mandatory payrolling of car data from April 2018.

To clarify:

For those of you who voluntarily payroll company cars as a Benefit in Kind (BiK), you will from April 2018 have to payroll your car data. It will be mandatory from this time to submit your car data information on your FPS (Full Payment Submission).

This only applies to those who have chosen to voluntarily payroll company cars as a BiK; it does not apply to all employers who provide company cars – you can continue to process in the normal way via P11D and P46 (Car).

Information on payrolling is available on GOV.UK.

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Advisory Fuel Rates for Company Cars from 1 December 2017 27 November 2017

HMRC has issued details of the latest Advisory Fuel Rates for Company Cars.

For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.

The new rates are below (previous rate in brackets where there is a change):

Engine size

Petrol

LPG

1400cc or less

11p

7p

1401cc to 2000cc

14 (13p)

9p (8p)

Over 2000cc

21p

14p (13p)

Engine size

Diesel

1600cc or less

9p

1601cc to 2000cc

11p

Over 2000cc 13p (12p) Hybrid cars are treated as either petrol or diesel cars for this purpose.

Follow this link for details on how the rates are calculated

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The Chartered Institute of Payroll Professionals

Policy News Journal

cipp.org.uk

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