To ask the Chancellor of the Exchequer if he will extend the current system of offering enhanced capital allowances to enable businesses to write-down the capital costs of low-carbon vehicles during the first year of ownership to cover scooters. (172577)

The 100 per cent. first year allowance (FYA) for expenditure on cars with low carbon dioxide emissions expires next March.

As announced at the 2007 pre-Budget report, the Government are currently considering options for the taxation of business cars and there will be further announcements at Budget 2008.