This proposal affects us as our fleet consists of different fuel type of vehicles like petrol, EVs and hybrid. Taxpayers is not required to use these spilt rates. It is not a matter of selecting the rate that offers the most favourable tax outcome to us but instead it is based on factual determination ensuring we accurately apply the correct rate based on the vehicle type of our fleet. Given the straightforward nature of aligning vehicle type with the designated rate, the additional compliance costs our company might incur are considered minimal (Inland Revenue, 2025, s 7.32, p.34)Accurately determining and applying the correct tax rate for each type of vehicle can provide a clearer picture of the FBT costs associated with your fleet, giving a more applicable rate for the fuel source of the vehicle (Inland Revenue, 2025, s 7.31, p.34) rewrote