Introduction Summary
1.Section 53 and Schedule 28 provide for the following changes to car benefit from 2011-12:
	the abolition of the price cap of £80,000 used in the calculation of the cash equivalent of the benefit of a car;
	the lower threshold to be reduced by 5g/km from 130g/km to 125g/km of CO2 emissions; and
	a change to the appropriate percentage for electrically propelled cars from 15 per cent to 9 per cent.