Due to the vagaries of the UK company car tax system, the threshold for the P11D price of a car used to calculate its benefit charge is capped at £80,000.
Assuming carbon dioxide emissions from the Ferrari push the car into the 35% tax band, drivers of the Enzo will face an annual company car tax bill of £80,000 x 0.35 x 0.4 (assuming a 40% tax payer), which equates to £11,200. Without the P11D cap, the car would cost the same tax-payer £59,500 (£425,000 x 0.35 x 0.4).
In real terms, this means the Enzo falls into the highly efficient 6.5% of P11D price band for company car tax purposes, below the 9% band for the Honda Insight and the 11% band for the Toyota Prius.
For interested user-choosers whose cash allowance stretches to £425,000, just 349 examples of the Enzo will be built, all of which will be left-hand drive, with a top speed of 220mph and a 0-60mph time of about 3.6 seconds.