Note: Company Cars and Car Allowances 2017: How the announcement on company car and car allowance taxation in the 2016 Autumn Statement has affected the options offered to employees. The 2016 Autumn Statement announced that employees who can choose between a conventional company car or a cash allowance will pay tax on the option with the greatest value rather than the option chosen, as of April 2017. This XpertHR survey was conducted in March 2017.