**Q: From your company car tax calculator, the emissions of the BMW 320d are listed at 128g/km.
With the level being lower than the Government target of 140 g/km, will the 3% diesel surcharge be waived?
A: Unfortunately, although your 320d emits less than the Government's 140g/km target, the 3% surcharge can no longer be waived for diesels.
The decision was taken to scrap this at the beginning of 2006 because the Government was worried about the effects of localised air pollution from diesel engines.
Curiously, however, Vehicle Excise Duty (VED) rates between petrols and diesels were harmonised in last year's Budget.
The efficient diesel in your 320d will therefore cost the same 115-a-year to tax as a petrol.