FLEETS must continue to monitor business miles after 2002 so they can keep an accurate measure of how the fleet is operating, including vital checks on average fuel consumption. John Whiting, tax partner at PricewaterhouseCoopers, said fleets also had to review their purchasing policy immediately and look at the way they collected data.

They also needed to make sure manufacturers were responding to the new demands for vehicles which would combine adequate performance with low CO2 emissions.