SE65827 - Tax treatment of local authority officials and employees: payments for using own car for work - other employers paying at centrally negotiated National Joint Council rates - Fixed Profit Car Scheme

Important note:

Both the statutory rules and the administrative arrangements for dealing with mileage payments are replaced by the new statutory scheme for approved mileage allowance payments (AMAPs) that applies from 2002/03 onwards. Full guidance on the AMAP scheme is at SE31250 onwards.

Rules up to and including 2001/02

If another employer pays allowances in accordance with local authority scales, and that employer wishes to use the Fixed Profit Car Scheme to report mileage profits, the figures from the local authority profit tables can be used.