The Society of Motor Manufacturers and Traders (SMMT) has led calls for the government to consider changes to the current company car tax regime in a bid to promote the use of low and ultra-low emission vehicles. As part of its submission to the Treasury, the SMMT pleaded with Chancellor George Osborne to announce a revision to company car tax rates from 2015 as part of the budget, with greater differentiation below 95g/km and significant levels of incentive for ultra-low carbon vehicles. The society has also called on the government to review last year's Budget decision to change the writing-down capital allowance threshold for new vehicles. The SMMT has previously said that a proposed reduction of Writing Down Allowance (from 160g/km CO2 to 130g/km CO2) should be delayed by 12 months, as well as cuts to Company Car Tax rates for low carbon vehicles and a further commitment to consumer incentives in the years ahead. Mike Baunton, interim chief executive of the SMMT, said: 'SMMT calls on the Chancellor to spearhead a proactive government, support innovation, grow the low and ultra-low carbon vehicle market in the UK, and support opportunities in the supply chain; particularly in access to finance. "We urge him to continue to develop the UK's flexible workforce, and importantly, we need him and his colleagues in government to provide a strong voice in Europe." The organisation has spoken of its determination to ensure the government's energy efficiency schemes are not detrimental to the overall UK business environment by reversing the decision to remove the Climate Change Agreement (CCA) exemption rule from the Carbon Reduction Commitment (CRC) scheme.