BIM47703 - Specific deductions: travel & subsistence: use of vehicle: mileage rates up to 5 April 2002

This section of the guidance sets out details of the scheme that apply only in relation to journeys made on or before 5 April 2002.

The rate used

For these periods, taxpayers can only use a mileage rate that does not exceed the appropriate Fixed Profit Car Scheme (FPCS) mileage rate for the car at the time it is used.

Details of the FPCS rates are at SE31860.

Vehicles covered by the scheme

For these periods, the taxpayer can only use a mileage rate if they used a car for business purposes.

The practice did not apply if the taxpayer used the car as a taxi or for private hire.