LeasePlan has published its annual fleet funding and taxation guide in association with Deloitte.

In the time since it published its last guide, the British public has voted to leave the EU, a new Prime Minister has moved into Number 10, a new air quality plan has been published and there have also been various smaller, more specific changes that will nevertheless have profound implications for fleet professionals.

The areas covered in LeasePlan’s latest guide include: Optional Remuneration Arrangements (OpRA); company car tax; Lease Accounting Standard; and Worldwide Harmonised Light Vehicle Testing Procedures (WLTP).

Matthew Walters, head of consultancy and data services at LeasePlan UK, said: “In this year’s spring budget on the 8 March, the Government made a number of announcements that will affect car scheme arrangements.

“In the main, these announcements were in line with the budget measures we have seen in previous years, with minor changes being made to rates and thresholds within existing legislation.

“However, in addition to the Budget announcements, the Finance Act 2017 introduced new legislation that is likely to have the most noticeable effect on company car provision for many years. Given the broad reach of the new legislation it is important to understand what the changes may mean for companies, their employees, and fleet providers.”