SE65848 - Tax treatment of local authority officials and employees: Fixed Profit Car Scheme; 99/2000 profit tables for the two engine size "restricted payments" scheme

 

LOCAL AUTHORITIES MOTOR MILEAGE ALLOWANCES CAR ALLOWANCE SCHEME 99-2000 SUMMARY OF ALLOWANCES (RESTRICTED PAYMENTS)

Class of car


12


Up to 999cc1000cc and over
Essential users



Lump Sum (£)564636
8500 Up to (p/mile)25.928.8
8500 Over (p/mile)10.411.4
Casual users



8500 Up to (p/mile)32.536.3
8500 Over (p/mile)10.411.4
Rates of relief for Fixed Profit Car Scheme



4000 Up to (p/mile)28.040.0
4000 Over (p/mile)17.022.5
LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 99-2000 SUMMARY OF PROFITS (RESTRICTED PAYMENTS) ESSENTIAL USERSBusiness mileageClass of car






12
0-1000540520
1001-2000520410
2001-3000500300
3001-4499480180
4500-5499520220
5500-6499610280
6500-7499700340
7500-8499790400
8500-9499880470
9500-10499810360
10500-11499740250
11500-12499680130
12500-134996100
13500-144995500
14500-154994800
15500-164994100
16500-174993500
17500-184992800
18500-194992200
19500-204991500



LOCAL AUTHORITIES CAR ALLOWANCE SCHEME 99-2000 SUMMARY OF PROFITS (RESTRICTED PAYMENTS) CASUAL USERSBusiness mileageClass of car






12
0-49900
500-149900
1500-249900
2500-34991100
3500-44991500
4500-54992500
5500-64994100
6500-7499560190
7500-8499720330
8500-9499870470
9500-10499810360
10500-11499740250
11500-12499670140
12500-134996100
13500-144995400
14500-154994800
15500-164994100
16500-174993400
17500-184992800
18500-194992100
19500-204991500


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