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Few are predicting much in the way of a change in the way company taxation is moving. The gradual intensification of benefit-in-kind and squeeze on CO2 output is a trend that will continue, but it's also one the motor industry has responded to.
Zenith's Ian Hughes, commercial director at the leasing firm, explains: "In 2009, average CO2 was about 146g/km; in April 2013, it will be something like 120g/km or 118g/km. In 2016, it could be 105g/km. That's a prediction of where we think we're getting to. BIK is changing but emissions are falling.
"We're in a good place. I don't anticipate that the Government would make a big change to the tax structure. There are two million company cars on the roads - that's quite a lot of NIC and BIK."
Another seed of change worth noting is the long-awaited removal of the 3% diesel BIK surcharge in April 2016, which should further increase the appeal of diesel vehicles.
Where a step change is expected is with the Government's current policy on ultra-low emission vehicle taxation in 2015. As it stands, the 5% rate of BIK for sub-76g/km vehicles and 0% for zero-emitting vehicles is set to leap to 13% in two years' time, but rumblings from Westminster suggest that a U-turn might be on the cards.
"I haven't seen anything yet in terms of changes around ultra low-emissions vehicles but this seems to be the most common prediction," says Deloitte's Simon Down, senior manager on the company's car consulting team. "There may be something to soften the effect of the withdrawal of the 0% company car tax rate in April 2015."
Rumours have also been circulating about a change to VED, a review of which was announced in the 2012 Budget and the Autumn Statement. The 2013 Budget later this month should hold the answers for both elements.
It stands to reason that a whole-life cost policy and low-CO2 vehicles are the ticket for low tax bills, but the idea of mobility bundle deals for employees is a tax-efficient future route if they work for your business.
Ashley Sowerby, managing director of fleet software firm Chevin, reckons savvy companies will offer a transport package in future, with a combination of car access and public transport perks depending on what their employees need, which could cut tax bills.
"This could see, for example, city-based drivers having low-emission 'city' vehicles as their allocated vehicle, combined with a mobility capability such as bus/rail passes, and flexible access to a larger vehicle - either from a company pool or third-party rental fleet - for those occasions when travelling further distances or more capacity is required.
"If these areas can be streamlined we will see a significant drop in emissions and therefore tax, while retaining if not improving on the benefit from receiving a company car."
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