PLAN CAREFULLY FOR DUTY OF CARE.

The article focuses on fleets that had been hit by the change to Carbon Dioxide based benefit-in-kind tax. Although the thrust of the Carbon Dioxide tax regime was environmental, its effect was to boost alternative ways of providing employees with cars. The number of drivers paying car benefit tax fell by 60,000 in 2002-03 and is set to fall further. Some forward-thinking fleets offered drivers taxefficient employee car ownership schemes as a structured alternative to company cars. The vital message to fleets in 2005 is to plan changes in the way one provides cars for business use with great care, so that he can be sure that his strategy is compatible with duty of care as well as current trends in funding.