SE66732 - Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for GWC staff - 1997/98

 

NATIONAL HEALTH SERVICE- GWC STAFF MOTOR MILEAGE ALLOWANCESSUMMARY OF 1997-98 ALLOWANCES


Class of car


123
Regular UsersUp to 1000cc1001-1500ccOver 1500cc
Lump Sum (£)508626760
Rate per mile (pence)





Up to 9000 miles24.129.035.3
Over 9000 miles14.115.517.9
Standard Users





Rate per mile (pence)





Up to 3500 miles32.139.849.3
Over 3500 miles14.115.517.9
Rates of relief for Fixed Profit Car Scheme





Rate per mile (pence)





Up to 4000 miles28.035.045.0
Over 4000 miles17.020.025.0
NATIONAL HEALTH SERVICE- GWC STAFF MOTOR MILEAGE ALLOWANCES 1997-1998 SUMMARY OF PROFITSREGULAR USERS
Business mileage



Class of car









123
0-1000460560660
1001-2000430500560
2001-3000390440460
3001-4499350380370
4500-5499380430420
5500-6499450520520
6500-7499520610620
7500-8499600700730
8500-9499670790830
9500-10499690810850
10500-11499660760780
11500-12499630720700
12500-13499600670630
13500-14499570630560
14500-15499540580490
15500-16499510540420
16500-17499480490350
17500-18499460450280
18500-19499430400210
NATIONAL HEALTH SERVICE- GWC STAFF MOTOR MILEAGE ALLOWANCES 1997-1998 SUMMARY OF PROFITSSTANDARD USERS
Business mileage



Class of car









123
0-499000
500-1499000
1500-2499000
2500-3499100120100
3500-4499140160150
4500-5499000
5500-6499000
6500-7499000
7500-8499000
8500-9499000
9500-10499000
10500-11499000
11500-12499000
12500-13499000
13500-14499000
14500-15499000
15500-16499000