BusinessCar expects the new banding system for the 2012/13 tax year, announced in the Budget, to scale down from the current proposed system to meet the new 10% proposed level.

The result is that to qualify for the 10% band a petrol car would have to emit less than 100g/km.

Alison Chapman, company car tax expert at Deloitte, said: “This take on the Government’s comments is a very logical view and would look like a safe bet.”

BusinessCar’s prediction for BIK tax rates
CO2 output (g/km) 2012/13 (%)
0-99 10
100-104 11
105-109 12
110-114 13
115-119 14
120-124 15
125-129 16
130-134 17
135-139 18
140-144 19
145-149 20
150-154 21
155-159 22
160-164 23
165-169 24
170-174 25
175-179 26
180-184 27
185-189 28
190-194 29
195-199 30
200-204 31
205-209 32
210-214 33
215-219 34
220 35
All diesels incur a 3% surcharge