Schedule 11
Finance Bill
10:30 am
Mark Hoban (Shadow Minister, Treasury; Fareham, Conservative)
This is a slightly unfair question to ask the Minister, given her recent arrival in the Treasury, but was any thought given to using a different term? That is where the confusion arises. The 2001 Act uses the term to describe a car with emissions of 110 g/km or less; the same term is used in the Bill in reference to a 160 g/km threshold. To give clarity to taxpayers and their advisers, it would have been sensible to use a slightly different definition in schedule 11 to avoid confusion in the future.