SE65845 - Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1998/99 profit tables for the standard, three engine size scheme
| LOCAL AUTHORITIES MOTOR MILEAGE ALLOWANCES CAR ALLOWANCE SCHEME 1998-99 SUMMARY OF ALLOWANCES |
| Class of car | |
|
| 1 | 2 | 3 |
| Essential users | Up to 999cc | 1000-1199cc | 1200and over |
| Lump Sum (£) | 537 | 606 | 783 |
| 8500 Up to (p/mile) | 25.7 | 28.6 | 34.9 |
| 8500 Over (p/mile) | 10.9 | 11.9 | 13.3 |
| Casual users |
|
|
|
| 8500 Up to (p/mile) | 32.0 | 35.7 | 44.1 |
| 8500 Over (p/mile) | 10.9 | 11.9 | 13.3 |
| Rates of relief for Fixed Profit Car Scheme |
|
|
|
| 4000 Up to (p/mile) | 28.0 | 35.0 | 45.0 |
| 4000 Over (p/mile) | 17.0 | 20.0 | 25.0 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME1998-99 SUMMARY OF PROFITS ESSENTIAL USERS | Business mileage | Class of car | |||
|
|
|
| 1 | 2 | 3 |
| 0 | - | 1000 | 510 | 540 | 680 |
| 1001 | - | 2000 | 490 | 470 | 580 |
| 2001 | - | 3000 | 460 | 410 | 480 |
| 3001 | - | 4499 | 440 | 350 | 370 |
| 4500 | - | 5499 | 480 | 390 | 420 |
| 5500 | - | 6499 | 570 | 470 | 520 |
| 6500 | - | 7499 | 660 | 560 | 620 |
| 7500 | - | 8499 | 740 | 650 | 720 |
| 8500 | - | 9499 | 830 | 730 | 820 |
| 9500 | - | 10499 | 770 | 650 | 700 |
| 10500 | - | 11499 | 710 | 570 | 590 |
| 11500 | - | 12499 | 650 | 490 | 470 |
| 12500 | - | 13499 | 590 | 410 | 350 |
| 13500 | - | 14499 | 530 | 330 | 230 |
| 14500 | - | 15499 | 470 | 250 | 120 |
| 15500 | - | 16499 | 400 | 170 | 0 |
| 16500 | - | 17499 | 340 | 0 | 0 |
| 17500 | - | 18499 | 280 | 0 | 0 |
| 18500 | - | 19499 | 220 | 0 | 0 |
| 19500 | - | 20499 | 160 | 0 | 0 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME1998-99 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 | 100 | 0 | 0 |
| 3500 | - | 4499 | 140 | 0 | 0 |
| 4500 | - | 5499 | 230 | 100 | 0 |
| 5500 | - | 6499 | 380 | 260 | 250 |
| 6500 | - | 7499 | 530 | 420 | 440 |
| 7500 | - | 8499 | 680 | 570 | 630 |
| 8500 | - | 9499 | 830 | 730 | 820 |
| 9500 | - | 10499 | 770 | 650 | 700 |
| 10500 | - | 11499 | 710 | 570 | 580 |
| 11500 | - | 12499 | 650 | 490 | 470 |
| 12500 | - | 13499 | 590 | 410 | 350 |
| 13500 | - | 14499 | 530 | 320 | 230 |
| 14500 | - | 15499 | 460 | 240 | 120 |
| 15500 | - | 16499 | 400 | 160 | 0 |
| 16500 | - | 17499 | 340 | 0 | 0 |
| 17500 | - | 18499 | 280 | 0 | 0 |
| 18500 | - | 19499 | 220 | 0 | 0 |
| 19500 | - | 20499 | 160 | 0 | 0 |
