Cars are shown here ranked according to the "Price Tax Ratio" . This
measure is simply the company car tax
payable at the top personal rate expressed as a percentage of the vehicle's
current list price. Of course this
is not the only way of measuring "tax efficiency", but it does act as
a simple guide.
Government policy is clearly promoting alternative fuelled vehicles, as
well as a few extremely expensive cars.
This anomaly arises because the maximum taxable value for a company car
cuts off at £80,000. The greater
the excess of the list price over this threshold, the higher the amount
of untaxed capital value.
NB: From April 2011 the £80,000 cap will be lifted, as well as the 3% discount for hybrids, so this table will change radically. To view these
changes please follow this link