SE63645 - Tax treatment of fire-fighters: motor mileage allowances paid for private journeys

Mileage allowances are paid to Fire Officers for some journeys that are private for tax purposes (see SE63610 + 63620). If a particular Fire Brigade makes such payments then:

• mileage returns for Fixed Profit Car Scheme or Car Allowances Enhanced Reporting scheme purposes should contain details of business mileage only, and
• any payments for private miles should be subject to tax under PAYE