Fleet Evolution is offering free consultancy to small businesses following the confusion caused by the impact of the Worldwide harmonised Light vehicle Test Procedure (WLTP), and the Optional Remuneration Arrangements (OpRA).
Andrew Leech, managing director of Fleet Evolution, said: "I’ve met with a number of small businesses recently that are totally confused by the new legislative changes around the OpRA rules affecting salary sacrifice car schemes.
“Many small businesses we have spoken to are unaware that the new WLTP tests will apply to all new car production from September and that, as a consequence, their drivers could face increases in their CO2 emissions-linked company car tax bills because of the discrepancies between the old and the new tests.”
He added: “There seems general confusion over what OpRA means for salary sacrifice and we typically find current policies woefully out of date."
From April last year, employees entering into new salary sacrifice car arrangements pay benefit-in-kind (BIK) tax on a new calculation of the cash equivalent of the car. Where the car is an ultra-low Emission vehicle (ULEV), with an emissions rating of 75g /km of CO2 or less, there is no change.
For other vehicles, the cash equivalent is the higher of the current emissions-based calculation or the gross salary surrendered. This means effectively that, while ULEV vehicles are completely unaffected, most low to mid-range emissions vehicles will only see minor changes.
Fleet Evolution's offer of free consultancy is valid during August and September.