Workplace canteens
With effect from 6 April 2011, the income tax exemption for providing free or subsidised meals in a canteen or on business premises will be removed in circumstances where employees are in effect using a designated amount of their gross remuneration to fund the purchase of food and drink at work.

Tax reliefs for electric vehicles
As part of a wider package aimed at encouraging carbon emission reductions, the following changes will take effect from 6 April 2010:

• electric cars will be exempt from company car tax for a period of five years; and,
• electric vans will be exempt from van benefit charge for five years.

Scale rates for company car benefits
With effect from 6 April 2012, the lowest emissions threshold will be reduced to 99g/km (currently 120g/km) such that cars with emissions below that level will have a scale rate of 10%. The other existing thresholds in the banded table will be reduced by 5g/km.

Fuel benefit tax
The figures used as the basis for calculating the benefit of fuel provided for private use of a company car or van are being increased to £18,000 and £550 from 6 April 2010, respectively.