SE65846 - Tax treatment of local authority officials and employees: Fixed Profit Car Scheme - 1998/99 profit tables for the two engine size "restricted payments" scheme
| LOCAL AUTHORITIES MOTOR MILEAGE ALLOWANCES CAR ALLOWANCE SCHEME 1998-99 SUMMARY OF ALLOWANCES (RESTRICTED PAYMENTS) |
| Class of car |
|
| 1 | 2 |
| Essential users | Up to 999cc | 1000cc and over |
| Lump Sum (£) | 537 | 606 |
| 8500 Up to (p/mile) | 25.7 | 28.6 |
| 8500 Over (p/mile) | 10.9 | 11.9 |
| Casual users |
|
|
| 8500 Up to (p/mile) | 32.0 | 35.7 |
| 8500 Over (p/mile) | 10.9 | 11.9 |
| Rates of relief for Fixed Profit Car Scheme |
|
|
| 4000 Up to (p/mile) | 28.0 | 40.0 |
| 4000 Over (p/mile) | 17.0 | 22.5 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 1998-99 SUMMARY OF PROFITS (RESTRICTED PAYMENTS) ESSENTIAL USERS | Business mileage | Class of car | ||
|
|
|
| 1 | 2 |
| 0 | - | 1000 | 510 | 490 |
| 1001 | - | 2000 | 490 | 370 |
| 2001 | - | 3000 | 460 | 260 |
| 3001 | - | 4499 | 440 | 150 |
| 4500 | - | 5499 | 480 | 180 |
| 5500 | - | 6499 | 570 | 240 |
| 6500 | - | 7499 | 660 | 300 |
| 7500 | - | 8499 | 740 | 360 |
| 8500 | - | 9499 | 830 | 420 |
| 9500 | - | 10499 | 770 | 310 |
| 10500 | - | 11499 | 710 | 210 |
| 11500 | - | 12499 | 650 | 100 |
| 12500 | - | 13499 | 590 | 0 |
| 13500 | - | 14499 | 530 | 0 |
| 14500 | - | 15499 | 470 | 0 |
| 15500 | - | 16499 | 400 | 0 |
| 16500 | - | 17499 | 340 | 0 |
| 17500 | - | 18499 | 280 | 0 |
| 18500 | - | 19499 | 220 | 0 |
| 19500 | - | 20499 | 160 | 0 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 1998-99 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 | 100 | 0 |
| 3500 | - | 4499 | 140 | 0 |
| 4500 | - | 5499 | 230 | 0 |
| 5500 | - | 6499 | 380 | 0 |
| 6500 | - | 7499 | 530 | 150 |
| 7500 | - | 8499 | 680 | 290 |
| 8500 | - | 9499 | 830 | 420 |
| 9500 | - | 10499 | 770 | 310 |
| 10500 | - | 11499 | 710 | 210 |
| 11500 | - | 12499 | 650 | 100 |
| 12500 | - | 13499 | 590 | 0 |
| 13500 | - | 14499 | 530 | 0 |
| 14500 | - | 15499 | 460 | 0 |
| 15500 | - | 16499 | 400 | 0 |
| 16500 | - | 17499 | 340 | 0 |
| 17500 | - | 18499 | 280 | 0 |
| 18500 | - | 19499 | 220 | 0 |
| 19500 | - | 20499 | 160 | 0 |
