To increase the 40k luxury car tax threshold to 45k. This more appropriately aligns with inflation and targets luxury cars better.
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The 40k threshold has been static since inception in April 2016. Over time, more and more cars and falling into the 40k bracket. Toyotas, VWs, Skodas, Seats are regular infringers of this tax now - these are not luxury cars. The failure to increase this with inflation has stealthily taxed more and more people buying ordinary cars, and it is time for this to be raised.