SE65844 - Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1997/98 profit tables for the two engine size "restricted payments" scheme
| LOCAL AUTHORITIES MOTOR MILEAGE ALLOWANCES CAR ALLOWANCE SCHEME 1996-97 SUMMARY OF ALLOWANCES (RESTRICTED PAYMENTS) |
| Class of car |
|
| 1 | 2 |
| Essential users | Up to 999cc | 1000cc and over |
| Lump Sum (£) | 534 | 603 |
| Rate per mile (pence) | 25.4 | 28.1 |
| Up to 8,500 miles | 10.7 | 11.5 |
| Over 8,500 miles |
|
|
| Casual users |
|
|
| Rate per mile (pence) |
|
|
| Up to 8,500 miles | 31.7 | 35.2 |
| Over 8,500 miles | 10.7 | 11.5 |
| Rates of relief for Fixed Profit Car Scheme |
|
|
| Rate per mile (pence) |
|
|
| Up to 4,000 miles | 28.0 | 40.0 |
| Over 4,000 miles | 17.0 | 22.5 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 1997-98 SUMMARY OF PROFITS (RESTRICTED PAYMENTS) ESSENTIAL USERS | Business mileage | Class of car | ||
|
|
|
| 1 | 2 |
| 0 | - | 1000 | 500 | 480 |
| 1001 | - | 2000 | 480 | 360 |
| 2001 | - | 3000 | 450 | 240 |
| 3001 | - | 4499 | 430 | 120 |
| 4500 | - | 5499 | 470 | 150 |
| 5500 | - | 6499 | 550 | 210 |
| 6500 | - | 7499 | 640 | 260 |
| 7500 | - | 8499 | 720 | 320 |
| 8500 | - | 9499 | 800 | 370 |
| 9500 | - | 10499 | 740 | 260 |
| 10500 | - | 11499 | 680 | 150 |
| 11500 | - | 12499 | 610 | 0 |
| 12500 | - | 13499 | 550 | 0 |
| 13500 | - | 14499 | 490 | 0 |
| 14500 | - | 15499 | 430 | 0 |
| 15500 | - | 16499 | 360 | 0 |
| 16500 | - | 17499 | 300 | 0 |
| 17500 | - | 18499 | 240 | 0 |
| 18500 | - | 19499 | 170 | 0 |
| 19500 | - | 20499 | 110 | 0 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 1997-98 SUMMARY OF PROFITS (RESTRICTED PAYMENTS) CASUAL USERS | Business mileage |
|
| Class of car |
|
|
|
|
| 1 |
| 2 | 0 | - | 499 | 0 |
| 0 | 500 | - | 1499 | 0 |
| 0 | 1500 | - | 2499 | 0 |
| 0 | 2500 | - | 3499 | 0 |
| 0 | 3500 | - | 4499 | 120 |
| 0 | 4500 | - | 5499 | 220 |
| 0 | 5500 | - | 6499 | 360 |
| 0 | 6500 | - | 7499 | 510 |
| 120 | 7500 | - | 8499 | 660 |
| 250 | 8500 | - | 9499 | 800 |
| 380 | 9500 | - | 10499 | 740 |
| 270 | 10500 | - | 11499 | 680 |
| 160 | 11500 | - | 12499 | 620 |
| 0 | 12500 | - | 13499 | 550 |
| 0 | 13500 | - | 14499 | 490 |
| 0 | 14500 | - | 15499 | 430 |
| 0 | 15500 | - | 16499 | 360 |
| 0 | 16500 | - | 17499 | 300 |
| 0 | 17500 | - | 18499 | 240 |
| 0 | 18500 | - | 19499 | 170 |
| 0 | 19500 | - | 20499 | 110 |
| 0 |
