SE65831 - Tax treatment of local authority officials and employees: car allowances paid to employees who use own cars for work - employees’ options when employer uses 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

Employees of local authorities who report motor mileage allowances using the Fixed Profit Car Scheme profit tables system have exactly the same choices as employees of any other employer that operates a Fixed Profit Car Scheme – see SE30200 onwards.