From 6 April 2002 there will be no discounts for business mileage driven.  The new system will be based on a percentage of the car’s list price graduated according to its carbon dioxide (CO 2 ) emissions.  It will apply to most cars from 2002 (but see exceptions below), which means that most drivers provided with new cars now will be taxed under both the old (i.e. current) system and the new system.