On 5th February the government passed the legislation announced in Budget 2020 to extend and tighten the availability of 100% First Year Allowances for low emission cars. The measure is designed to incentivise the uptake of zero CO2 emission vehicles by businesses and support the Government’s announcement of its desire to phase out the sale of new petrol, diesel and hybrid cars from 2030. This is also intended to support its wider policy on climate change to reduce all greenh
