Paul Hollick, general manager sales development for Alpahbet, gives his reaction to the PBR:

"It is very good that the PBR has removed the question mark over BiK on sub-120g/km cars after 2011.

"Salary sacrifice is very much on the corporate agenda and the PBR means that Alphabet and our customers can plan schemes for the next three years with a high degree of clarity and certainty.

"The further tightening of the CO2 bands in 2011 will not be a major issue, thanks to the pace of improvement in new-car emissions.

"BMW's new 320d ED 3-Series already breaks the sub-110g/km barrier, for instance, and the choice of low-carbon cars is set to widen considerably over the next two years.

"Fleets on four-year cycles may wish to consider moving to three-yearly replacements so that they and their drivers can benefit from the BIK and other advantages conferred by low-carbon cars.

"The chancellor expects to collect an extra £50 million from fleets in 2010-11 by increasing the fuel benefit charge multiplier.

"For firms that still give drivers free fuel, and therefore both pay for the fuel and the employer's NIC on the benefit charge, this is good reason to think about buying drivers out of this benefit next year."