SE66746 - Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for HMDS staff - 1997/98

 

NATIONAL HEALTH SERVICE (HMDS) MOTOR MILEAGE ALLOWANCES 1997-98 SUMMARY OF ALLOWANCES

Class of car


1234
Regular usersUp to 1000cc1001-1500cc1501-2000ccOver 2000cc
Lump Sum (£)399475580580
Rate per mile (pence)







Up to 9000 miles24.12935.339.5
9001-15000 miles14.416.719.825.5
Over 15000 miles14.115.517.917.9
Standard users







Rate per mile (pence)







Up to 3500 miles32.139.849.349.8
3501-9000 miles21.726.131.241.0
9001-15000 miles14.416.719.825.5
Over 15000 miles14.115.517.917.9
Rates of relief for Fixed Profit Car Scheme







Rate per mile (pence)







Up to 4000 miles (p/mile)28354563
Over 4000 miles (p/mile)17202536
NATIONAL HEALTH SERVICE (HMDS) 1997-98 SUMMARY OF PROFITS REGULAR USERSBusiness mileage



Class of car











123
40-1000360410480
3401001-2000320350380
1102001-3000280290280
03001-4499240230190
04500-5499270280240
05500-6499340370340
06500-7499420460440
07500-8499490550550
08500-9499560640650
09500-10499580660680
010500-11499550630620
011500-12499530600570
012500-13499500560520
013500-14499480530470
014500-15499450500420
015500-16499420460350
016500-17499390410280
017500-18499360370210
018500-19499340320140
019500-204993102800
NATIONAL HEALTH SERVICE (HMDS) MOTOR MILEAGE ALLOWANCES 1997-98 SUMMARY OF PROFITS
STANDARD USERSBusiness mileage



Class of car











123
40-499000
0500-1499000
01500-2499000
02500-3499100120100
03500-4499140160150
04500-5499130150110
05500-6499180210170
06500-7499220270230
07500-8499270330290
08500-9499320390360
09500-10499330410360
010500-11499300370310
011500-12499280340260
012500-13499250310200
013500-14499230280150
014500-15499200240100
015500-164991702000
016500-174991401600
017500-184991101100
018500-19499000
019500-20499000