SE65843 - Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1997/98 profit tables for the standard, three engine size scheme
| LOCAL AUTHORITIES MOTOR MILEAGE ALLOWANCES CAR ALLOWANCE SCHEME1997-98 SUMMARY OF ALLOWANCES |
| Class of car | |
|
| 1 | 2 | 3 |
| Essential users | Up to 999cc | 1000-1199cc | 1200 and over |
| Lump Sum (£) | 534 | 603 | 783 |
| Rate per mile(pence) | 25.4 | 28.1 | 34.2 |
| Up to 8,500 miles | 10.7 | 11.5 | 12.7 |
| Over 8,500 miles |
|
|
|
| Casual users |
|
|
|
| Rate per mile (pence) |
|
|
|
| Up to 8,500 miles | 31.7 | 35.2 | 43.5 |
| Over 8,500 miles | 10.7 | 11.5 | 12.7 |
| Rates of relief for |
|
|
|
| Fixed Profit Car Scheme |
|
|
|
| (pence per mile) |
|
|
|
| Up to 4,000 miles | 28.0 | 35.0 | 45.0 |
| Over 4,000 miles | 17.0 | 20.0 | 25.0 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 1997-98 SUMMARY OF PROFITS ESSENTIAL USERS | Business mileage | Class of car | |||
|
|
|
| 1 | 2 | 3 |
| 0 | - | 1000 | 500 | 530 | 670 |
| 1001 | - | 2000 | 480 | 460 | 560 |
| 2001 | - | 3000 | 450 | 390 | 450 |
| 3001 | - | 4499 | 430 | 320 | 350 |
| 4500 | - | 5499 | 470 | 360 | 390 |
| 5500 | - | 6499 | 550 | 440 | 480 |
| 6500 | - | 7499 | 640 | 520 | 580 |
| 7500 | - | 8499 | 720 | 610 | 670 |
| 8500 | - | 9499 | 800 | 690 | 760 |
| 9500 | - | 10499 | 740 | 600 | 640 |
| 10500 | - | 11499 | 680 | 520 | 510 |
| 11500 | - | 12499 | 610 | 430 | 390 |
| 12500 | - | 13499 | 550 | 350 | 270 |
| 13500 | - | 14499 | 490 | 260 | 150 |
| 14500 | - | 15499 | 430 | 180 | 0 |
| 15500 | - | 16499 | 360 | 0 | 0 |
| 16500 | - | 17499 | 300 | 0 | 0 |
| 17500 | - | 18499 | 240 | 0 | 0 |
| 18500 | - | 19499 | 170 | 0 | 0 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 1997-98 SUMMARY OF PROFITS CASUAL USERS | Business mileage | Class of car | |||
|
|
|
| 1 | 2 | 3 |
| 0 | - | 499 | 0 | 0 | 0 |
| 500 | - | 1499 | 0 | 0 | 0 |
| 1500 | - | 2499 | 0 | 0 | 0 |
| 2500 | - | 3499 | 0 | 0 | 0 |
| 3500 | - | 4499 | 120 | 0 | 0 |
| 4500 | - | 5499 | 220 | 0 | 0 |
| 5500 | - | 6499 | 360 | 230 | 210 |
| 6500 | - | 7499 | 510 | 380 | 400 |
| 7500 | - | 8499 | 660 | 540 | 580 |
| 8500 | - | 9499 | 800 | 690 | 770 |
| 9500 | - | 10499 | 740 | 600 | 640 |
| 10500 | - | 11499 | 680 | 520 | 520 |
| 11500 | - | 12499 | 620 | 430 | 400 |
| 12500 | - | 13499 | 550 | 350 | 280 |
| 13500 | - | 14499 | 490 | 260 | 150 |
| 14500 | - | 15499 | 430 | 180 | 0 |
| 15500 | - | 16499 | 360 | 0 | 0 |
| 16500 | - | 17499 | 300 | 0 | 0 |
| 17500 | - | 18499 | 240 | 0 | 0 |
| 18500 | - | 19499 | 170 | 0 | 0 |
| 19500 | - | 20499 | 110 | 0 | 0 |
