THE number of employees paying tax on their company cars is decreasing annually but the tax take reached a near record in 1995-96 - the last year for which Inland Revenue figures are available. Statistics from the Inland Revenue show that in 1990-91 the tax take from company cars was £1.12 billion.

In 1991-92 the sum raised increased to £1.36 billion but in 1992-93 the figure dropped to £1.28 billion. In 1993-94 the figure increased to £1.35 billion before rising to a high of £1.48 billion in 1994-95 and dropping back to £1.43 billion in 1995-96. Simultaneously the number of employees receiving company cars has dropped year-by-year from a high of 1.95 million in 1990-91 to 1.65 million in 1995-96, according to the Inland Revenue's statistics.

The statistics also reveal that contrary to the Charterhouse report 170,000 company car drivers (10% clocked up under 2,500 business miles in 1995-96, 950,000 (57%) clocked up 2,500-18,000 business miles and 530,000 company car drivers (32%) clocked up more than 18,000 business miles. It has also been revealed that the number of people paying tax on fuel has dropped from 1.01 million in 1990-91 to 810,000 in 1995-96. However, simultaneously, the tax take has increased from £150 million in 1990-91 to £210 million in 1995-96.