SE65842 - Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1996/97 profit tables for the two engine size "restricted payments" scheme

 

LOCAL AUTHORITIES MOTOR MILEAGE ALLOWANCES CAR ALLOWANCE SCHEME1996-97 SUMMARY OF ALLOWANCES(RESTRICTED PAYMENTS)



Class of car

1
2Essential usersUp to 999cc
1000cc and overLump Sum (£)543
615Up to 8500 miles (p/mile)25.3
27.9Over 8500 miles (p/mile)10.3
11.0Casual users



Up to 8500 miles (p/mile)31.7
35.1Over 8500 miles (p/mile)10.3
11.0Rates of relief for



Fixed Profit Car Scheme



Up to 4000 miles (p/mile)27.0
38.5Over 4000 miles (p/mile)16.0
21.0
LOCAL AUTHORITIES NEW CAR ALLOWANCE SCHEME1996-97 SUMMARY OF PROFITS (RESTRICTED PAYMENTS)ESSENTIAL USERS
Business mileageClass of car






12
0-1000520500
1001-2000500400
2001-3000490290
3001-4499470190
4500-5499520220
5500-6499610290
6500-7499700360
7500-8499800430
8500-9499890500
9500-10499830400
10500-11499770300
11500-12499720200
12500-13499660100
13500-144996000
14500-154995500
15500-164994900
16500-174994300
17500-184993800
18500-194993200
19500-204992600



LOCAL AUTHORITIES NEW CAR ALLOWANCE SCHEME1996-97 SUMMARY OF PROFITS(RESTRICTED PAYMENTS)CASUAL USERS
Business mileage



Class of car







12
0-49900
500-149900
1500-249900
2500-34991100
3500-44991600
4500-54992600
5500-64994200
6500-7499580210
7500-8499730350
8500-9499890490
9500-10499830390
10500-11499780290
11500-12499720190
12500-134996600
13500-144996000
14500-154995500
15500-164994900
16500-174994300
17500-184993800
18500-194993200
19500-204992600


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