SE65847 - Tax treatment of local authority officials and employees: Fixed Profit Car Scheme; 99/2000 profit tables for the standard, three engine size scheme
| LOCAL AUTHORITIES MOTOR MILEAGE ALLOWANCES CAR ALLOWANCE SCHEME 99-2000 SUMMARY OF ALLOWANCES |
| Class of car | |
|
| 1 | 2 | 3 |
|
| Up to | 1000- | 1200 |
|
| 999cc | 1199cc | and over |
| Essential users |
|
|
|
| Lump Sum (£) | 564 | 636 | 822 |
| 8500 Up to (p/mile) | 25.9 | 28.8 | 35.1 |
| 8500 Over (p/mile) | 10.4 | 11.4 | 12.6 |
| Casual users |
|
|
|
| 8500 Up to (p/mile) | 32.5 | 36.3 | 44.8 |
| 8500 Over (p/mile) | 10.4 | 11.4 | 12.6 |
| 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 SCHEME 99-2000 SUMMARY OF PROFITS ESSENTIAL USERS | Business mileage | Class of car | |||
|
|
|
| 1 | 2 | 3 |
| 0 | - | 1000 | 540 | 570 | 720 |
| 1001 | - | 2000 | 520 | 510 | 620 |
| 2001 | - | 3000 | 500 | 450 | 520 |
| 3001 | - | 4499 | 480 | 380 | 420 |
| 4500 | - | 5499 | 520 | 430 | 470 |
| 5500 | - | 6499 | 610 | 520 | 570 |
| 6500 | - | 7499 | 700 | 600 | 670 |
| 7500 | - | 8499 | 790 | 690 | 770 |
| 8500 | - | 9499 | 880 | 780 | 880 |
| 9500 | - | 10499 | 810 | 690 | 750 |
| 10500 | - | 11499 | 740 | 610 | 630 |
| 11500 | - | 12499 | 680 | 520 | 500 |
| 12500 | - | 13499 | 610 | 440 | 380 |
| 13500 | - | 14499 | 550 | 350 | 260 |
| 14500 | - | 15499 | 480 | 260 | 130 |
| 15500 | - | 16499 | 410 | 180 | 0 |
| 16500 | - | 17499 | 350 | 0 | 0 |
| 17500 | - | 18499 | 280 | 0 | 0 |
| 18500 | - | 19499 | 220 | 0 | 0 |
| 19500 | - | 20499 | 150 | 0 | 0 |
| LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 99-2000 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 | 110 | 0 | 0 |
| 3500 | - | 4499 | 150 | 0 | 0 |
| 4500 | - | 5499 | 250 | 130 | 0 |
| 5500 | - | 6499 | 410 | 290 | 280 |
| 6500 | - | 7499 | 560 | 450 | 480 |
| 7500 | - | 8499 | 720 | 620 | 680 |
| 8500 | - | 9499 | 870 | 780 | 880 |
| 9500 | - | 10499 | 810 | 690 | 750 |
| 10500 | - | 11499 | 740 | 610 | 630 |
| 11500 | - | 12499 | 670 | 520 | 510 |
| 12500 | - | 13499 | 610 | 440 | 380 |
| 13500 | - | 14499 | 540 | 350 | 260 |
| 14500 | - | 15499 | 480 | 260 | 130 |
| 15500 | - | 16499 | 410 | 180 | 0 |
| 16500 | - | 17499 | 340 | 0 | 0 |
| 17500 | - | 18499 | 280 | 0 | 0 |
| 18500 | - | 19499 | 210 | 0 | 0 |
| 19500 | - | 20499 | 150 | 0 | 0 |
