2. CO2 TAX. Which cars emit less than 121g/km CO2 and thereby qualify for £35 VED a year and were eligible for 100% write-down as company cars during the 2007/08 tax year? What happened to the proposal to make them London Congestion Charge exempt?

Dated 31-10-2009. To be continuously updated.

The proposed CONGESTION TAX EXEMPTION for cars emitting less than 126g/km CO2 from 4th February 2008 was first POSTPONED by the Mayor of London until October 2008. On 12-2-2008 the Mayor confirmed that he did propose to make all EU4 vehicles 120g/km or less Congestion tax exempt from 27th October 2008, and all vehicles over 225g/km subject to a £25 a day CO2 charge. However, on Channel 4 News on 12-2-2008, he did not discount re-introducing a Congestion Tax for lower emission vehicles at some time in the future, if levels of congestion necessitated this. It is possible that the limit for exemption will be lowered to 110g/km CO2 and that cars between 110g/km and 120g/km will have to pay a £4 daily charge from some date in the future. Under the proposal, non EU4 low emitting cars such as the now rare Honda Insight are excluded from exemption.

The Mayor lost his job to Boris Johnson on 2-5-2008. The new mayor had already stated he will not impose the £25 tax for high emissions cars, and to pay for this he would have to abandon the exemption for low emission cars. This is exactly wehat happened on 8-7-2008. Cars emitting less than 121g/km and even cars emitting less than 111g/km have NOT been made C-Tax exempt.

The 100% company write-down for cars under 121g/km ended on 31st March 2008. However the 100% write-down continues to 31st March 2013 for cars emitting less than 111g/km (ie 110g/km or less).

Full info at: www.hmrc.gov.uk/capital_allowances/cars.htm

Changes in the Budget Announcement on 24-11-2008 mean that all cars 101g/km to 120g/km remain taxed at £35 a year for 2009/10. From 2010/11, cars 101g/km to 110g/km go down to £20pa and cars 111g/km to 120g/km go down to £30pa.

Petrol engined cars emitting less than 121g/km CO2

Honda Insight 80g/km (VED exempt)
Toyota IQ 1.0 5-spd manual 99g/km (VED exempt)

Nissan Pixo 1.0 103g/km (from 2009)
Suzuki Alto 1.0 103g/km (from 2009)
Toyota IQ 1.0 CVT auto 103g/km
Toyota Prius 1,497cc E-CVT 104g/km
Honda Civic Hybrid 1,339cc CVT 109g/km
Citroen C1 998cc 5-spd manual 109g/km
Toyota Aygo 998cc 5-spd manual or autoclutch 109g/km
Peugeot 107 998cc 5-spd manual or autoclutch 109g/km

Smart ForTwo 2007 5-spd autoclutch 61bhp 112g/km
Smart ForTwo 2007 5-spd autoclutch 71bhp 112g/km
Smart ForTwo 698cc 6-spd autoclutch 113g/km - 118g/km up to 195 tyres
Toyota IQ 1.33 6-speed manual 113g/km.
Daihatsu Charade 989cc 5-spd manual 114g/km
Mitsubishi i-car auto 114g/km
Vauxhall Corsa C 998cc 5-spd autoclutch 115g/km
Smart ForTwo 2007 5-spd autoclutch 84bhp turbo 116g/km
Smart Roadster 698cc 6-spd autoclutch 116g/km - 119g/km
Subaru Justy 1.0R 5-speed 118g/km
Daihatsu Sirion 998cc 5-spd manual 118g/km
KIA Picanto 1.0 2009MY 5-spd manual 118g/km
FIAT Panda Active 1.1 ECO from October 2008 119g/km
FIAT Panda Dynamic 1.2 ECO from October 2008 119g/km
Chevrolet Matiz 0.8S 5-sped manua from April 2008 119g/km
FIAT 500 1.2 FIRE 1,242cc 5-speed manual 119g/km
FIAT 500 1.2 FIRE 1,242cc Dualogic automated manual 119g/km
KIA Picanto 1.0 2008MY 5-spd manual 119g/km
Suzuki Alto 1,061cc 5-spd manual 119g/km
Hyundai i10 1.2 5-spd manual Classic, Comfort and Style 119g/km
Hyundai i10 1,100cc 5-spd manual Classic and Comfort 119g/km
Toyota Yaris 1.0 5-spd ,amual from February 2009 118g/kn
Toyota Yaris 1.33 6-spd M/M from February 2009 119g/km
Toyota IQ 1.33 Multidrive CVT 120g/km.
Toyota Yaris 1.33 6-spd manual from February 2009 120g/km
Vauxhall Agila 1.0 5-spd manual 2008 model 120g/km

Diesel engined cars emitting less than 121g/km CO2
Vauxhall Corsa ecoFLEX 1.3 3-dr (from January 2010) 98g/km
Ford Focus ECOnetic 1.6 with stop/start 99g/km (from January 2010)
Volvo C30 1.6 DRIVe 99g/km (from October 2009 production)
SEAT Leon Ecomotve 1.6 diesel 99g/km (VED exempt) from October 2009
Peugeot 207 Economique 1.6HDI 90 99g/km (VED exempt) from October 2009
Hyundai i20 blue 1.4 75PS 6-speed 99g/km (VED exempt) from 2009)
VW Golf Mk V1 1.6TDI Bluemotion 99g/km (VED exempt) from mid 2009
Ford Fiesta 1.6 ECOnetic 5-speed manual 99g/km (VED exempt)
SEAT Ibiza Ecomotive 5-speed manual 99g/km (VED exempt)
VW Polo Bluemotion 1 5-spd manual 99g/km (VED exempt)
VW Polo Bluemotion (all 2008 models) 5-spd manual 99g/km (VED exempt)

Toyota IQ 1.4 diesel 104g/km
KIA Eco Cee'd 1.6 diesel 90PS (from 2009) 104g/km
Mini Cooper 1.6 Efficient Dynamics Diesel 104g/km (from Sep 2007)
VW Polo Bluemotion 2 5-spd manual 104g/km
BMW 320d EfficientDynamics Saloon 109g/km CO2 (from Spring 2010)
MINI Clubman 1.6 Efficient Dynamics diesel 6-speed 109g/km (from Sep 07)
Citroen C1 1,398cc 5-spd manual 109g/km
Toyota Aygo 1,398cc 5-spd manual 109g/km
Skoda Fabia Greenline 1.4TDI hatchback 109g/km
Vauxhall Corsa 1.3CDTI Ecoflex (from 2009) 109g/km
Toyota Yaris 1.4 D-4D 6-spd manual from February 2009 109g/km
Toyota Yaris 1.4 D-4D 6-spd M/M from February 2009 110g/km
Skoda Fabia Greenline 1.4TDI estate 110g/km
FIAT 500 1,248cc Multijet 6-spd manual 110g/km
Ford Fiesta 1.4TDCI 2009 model 5-speed manual 110g/km
Ford Fiesta 1.6TDCI 2009 model 5-speed manual 110g/km

Mazda 2 1.6 diesel 5-speed manual 112g/km (from 2009)
Citroen C2 1,398cc 5-spd manual 113g/km
Citroen C3 1,398cc 5-spd autoclutch 113g/km
Mazda 2 1,398cc 5-speed manual (from 2008) 114g/km
FIAT Panda Multijet 1,248cc 5-spd manual 114g/km
Citroen C3 1,398cc 5-spd manual (from Summer 2008) 115g/km
Citroen C3 1.6 92PS 5-spd manual (from Summer 2008) 115g/km
Ford Focus 1.6TDCI ECOnetic 115g/km
Vauxhall Corsa C 1,248cc 5-spd autoclutch 115g/km (2005+2006MY)
Ford Fiesta 1,560cc 5-spd manual 116g/km
Smart ForFour 1,493cc 6-spd autoclutch 116g/km
Peugeot 206 1,398cc 5-speed manual 116g/km
Renault Clio 1.5 dCi65 (C/BB07EF) EU3 5-sped manual 117g/km
Renault Clio 1.5 dCi80 (C/BB08EF) EU3 5-spd manual 117g/km
Renault Clio 1.5 dCi100 (C/BB2GO5) EU3 5-spd manual 117g/km
Toyota Yaris I 1,364cc 5-spd manual and 5-spd autoclutch 117g/km
Renault Clio 1,461cc (86PS) 5-spd manual 117g/km (2006MY)
BMW 316d ES 7-spees manual 118g/km CO2 (from June 2009)
Vauxhall Astra 1.7CDTI ECO 5-speed manual 118g/km (2003/4 MY)
Citroen C3 1,560cc 5-spd manual 118g/km
Hyundai Getz 1,493cc 5-spd manual 118g/km
MINI Cooper 1.6 diesel 6-spd manual 118g/km (April-Sep 2007)
Ford Focus 1.6TDCI 5-speed (from 2008) 118g/km
Citroen C3 Picasso 1.6HDI 90 VTR+ (from Nov 2009) 119g/km
SEAT Altea Ecomotive 119g/km (from October 2009)
SEAT Altea Ecomotive 119g/km (from October 2009)
FIAT QUBO 1.3 Multijet MPV 119g/km (from 2009)
Vauxhall Agila 1.3CDTI 5-speed manual 119g/km (from 2008MY)
VW Golf V1 2.0TDI 110 119g/km (from January 2009)
Renault Megane 1.5 DCI 85, 90 and 105 119g/km (from 2009)
Suzuki Swift 1.3 DDi-S 5-spd manual 119g/km (from April 2008)
VW Golf 1.9 TDI 105PS S and Match TDI 119g/km (from early 2008)
Citroen Nemo 1.4 HDI diesel MPV 119g/km (from early 2008)
FIAT QUBO 1.3 Mulitjet diesel MPV 118g/km (from early 2009)
Peugeot Bipper 1.4 HDI diesel MPV man 119g/km (from early 2009)
Peugeot Bipper 1.4 HDI diesel MPV EGC 119g/km (from early 2008)
Citroen C2 1.6HDI VTS 5-speed 119g/km (from September 2007)
Hyundai i30 90PS 1.6 diesel manual 119g/km (from September 2007)
Mercedes A160 CDI (from Spring 2008) 119 g/km
Ford Focus 1.6TDCI (all models from 2008) 119g/km
Audi A2 1,422cc 5-sped manual 119g/km
Vauxhall Corsa C 1,248cc 5-spd manual 119g/km (2005+2006MY)
FIAT Grande Punto 1,248cc (70PS) 119g/km
Ford Fiesta 1,398cc 5-spd manual 119g/km
Ford Fusion 1,398cc 5-spd manual 119g/km
Ford Fusion 1,560cc 5-spd manual 119g/km
Mazda 2 1.4TD 2004MY EU3 5-sped manual 119g/km
Mazda 2 1.4TD 2004MY EU3 5-sped autoclutch 119g/km
Toyota Yaris II 1,364cc 5-spd manual and 5-spd autoclutch 119g/km
Renault Modus 1,461cc 86PS 5-spd manual and 5-spd autoclutch 119g/km
Citroen C4 1,560cc 6-spd EGS autoclutch 119g/km
VW Lupo 1.4 (75PS) EU3 5-spd manual 119g/km
VW Lupo 1.7 (60PS) EU3 5-spd manual 119g/km
SEAT Arosa 1.4 (75PS) EU3 5-spd manual 119g/km
SEAT Arosa 1.7 (60PS) EU3 5-spd manual 119g/km
Vauxhall Corsa C 1.3CDTI 5-spd manual 119g/km
Vauxhall Corsa D 1.3CDTI 75PS from May 2007 119g/km
VW Polo 1.4 TDI (80PS) from November 2006 119g/km
BMW 118d from July 2007 1,995cc 6-speed manual 119g/km
Vauxhall Astra D 1.7 5-speed manual 2009 range 119g/km (2009MY)
Vauxhall Astra D 1.7 Ecoflex 5-speed manual 119g/km (2009MY)
Vauxhall Astra 1.7 DI Eco 5-speed manual 119g/km (2002MY)
KIA Rio 1.5CRDI 'Black' 5-speed manual 119g/km (2009MY)
Audi A3 1.9 TDI 119 g/km (from Sept 2007)
Ford C-Max 1.6TDCI 5-speed (From 2009)
Citroen C4 1.6 HDI 90 and 110 120g/km (from 2009MY)
VW Golf 1.9 TDI BlueMotion 119 g/km (from Sept 2007)
Audi A4 2.0TDIe 136PS 6-speed manual, from July 2009 120g/km
Ford Focus 1.6TDCI 5-speed manual 2009 model 120g/km
Skoda Fabia II 1.4 TDI 80PS estate 5-spd manual 120g/km
Peugeot 206SW 1,398cc 5-spd manual 120g/km
Peugeot 1007 Dolce 1,398cc 5-spd manual 120g/km
Peugeot 207 1,398cc 5-spd manual 120g/km
Peugeot 207 1,560cc 5-spd manual 120g/km
Renault Megane 1,461cc (86PS) 5-spd manual 120g/km
Renault Megane 1,461cc (106PS) 5-spd manual 120g/km
Renault Clio 1,461cc (68PS) 5-spd manual 120g/km
Skoda Fabia II 1.4-litre TDI PD (80bhp) 120g/km
Suzuki Splash 1.3 75PS diesel (from 2008) 120g/km
Vauxhall Agila 1.3 75PS diesel (from 2008) 120g/km
Peugeot 308 1.6 HDI 90PS diesel 5-spd man (from Sep 2007) 120g/km
Peugeot 308 1.6 HDI 110PS diesel 6-spd man (from May 2007) 120g/km
Peugeot 308 1.6 HDI 110PS diesel 6-spd EGC (from May 2007) 120g/km
Volvo C30 1.6d DRIVEe (from January 2009) 120g/km
Volvo S40 1.6d DRIVEe (from January 2009) 120g/km
Volvo V50 1.6d DRIVEe (from January 2009) 120g/km
Toyota Urban Cruiser 1.4 D-46 6-spd 2WD 120g/km (from 2009)

Official VED and Tax Band Calculator www.vcacarfueldata.org.uk/ved/index.asp

To search for a new car by tax band, go to www.vcacarfueldata.org.uk/search/vedSearch.asp

To find out the CO2 of all cars first registered after 1997, go to www.smmtco2.co.uk/co2search2.asp

To find out the CO2 for new cars only, go to
www.vcacarfueldata.org.uk

To find lowest CO2 new cars by economy, go to
www.vcacarfueldata.org.uk/search/fuelConSearch.asp

Link to Clean Green Cars for CO2 CO2 figures:
www.cleangreencars.co.uk