SE66747 - Tax treatment of National Health Service employees: Fixed Profit Car Scheme profit tables for HMDS staff - 1998/99
| NATIONAL HEALTH SERVICE (HMDS) MOTOR MILEAGE ALLOWANCES1998-1999 SUMMARY OF ALLOWANCES | ||||||
| Class of car | ||||||
|
1 |
2 |
3 |
4 |
|||
| Regular users |
Up to 1000cc |
1001- 1500cc |
1501- 2000cc |
Over 2000cc |
||
|
Lump Sum (£) |
399 |
475 |
580 |
580 |
||
| Up to 9000 miles (p/mile)
| 24.1 | 29 | 35.3 | 39.5 | ||
| 9001-15000 miles (p/mile)
| 14.4 | 16.7 | 19.8 | 25.5 | ||
| Over 15000 miles (p/mile)
| 14.1 | 15.5 | 17.9 | 17.9 | ||
| Standard users
| ||||||
| Up to 3500 miles (p/mile)
| 32.1 | 39.8 | 49.3 | 49.8 | ||
| 3501-9000 miles (p/mile)
| 21.7 | 26.1 | 31.2 | 41.0 | ||
| 9001-15000 miles (p/mile)
| 14.4 | 16.7 | 19.8 | 25.5 | ||
| Over 15000 miles (p/mile)
| 14.1 | 15.5 | 17.9 | 17.9 | ||
| Rates of relief for Fixed
Profit Car Scheme
|
||||||
| Up to 4000 miles (p/mile)
| 28 | 35 | 45 | 63 | ||
| Over4000 miles (p/mile)
| 17 | 20 | 25 | 6 | ||
| NATIONAL HEALTH SERVICE (HMDS) | ||||||
| 1998-1999 SUMMARY OF PROFITS | ||||||
| REGULAR USERS | ||||||
| Business mileage | Class of car | |||||
| 1 | 2 | 3 | 4 | |||
| 0 | - | 1000 | 360 | 410 | 480 | 340 |
| 1001 | - | 2000 | 320 | 350 | 380 | 110 |
| 2001 | - | 3000 | 280 | 290 | 280 |
0 |
| 3001 | - | 4499 | 240 | 230 | 190 | 0 |
| 4500 | - | 5499 | 270 | 280 | 240 | 0 |
| 5500 | - | 6499 | 340 | 370 | 340 | 0 |
| 6500 | - | 7499 | 420 | 460 | 440 | 0 |
| 7500 | - | 8499 | 490 | 550 | 550 | 0 |
| 8500 | - | 9499 | 560 | 640 | 650 | 0 |
| 9500 | - | 10499 | 580 | 660 | 680 | 0 |
| 10500 | - | 11499 | 550 | 630 | 620 | 0 |
| 11500 | - | 12499 | 530 | 600 | 570 | 0 |
| 12500 | - | 13499 | 500 | 560 | 520 | 0 |
| 13500 | - | 14499 | 480 | 530 | 470 | 0 |
| 14500 | - | 15499 | 450 | 500 | 420 | 0 |
| 15500 | - | 16499 | 420 | 460 | 350 | 0 |
| 16500 | - | 17499 | 390 | 410 | 280 | 0 |
| 17500 | - | 18499 | 360 | 370 | 210 | 0 |
| 18500 | - | 19499 | 340 | 320 | 140 | 0 |
| 19500 | - | 20499 | 310 | 280 | 0 | 0 |
| NATIONAL HEALTH SERVICE (HMDS) MOTOR MILEAGE ALLOWANCES
1998-1999 SUMMARY OF PROFITS STANDARD USERS
|
||||||
| Business mileage |
Class of car |
|||||
| 1 | 2 | 3 | 4 | |||
| 0 | - | 499 | 0 | 0 | 0 | 0 |
| 500 | - | 1499 | 0 | 0 | 0 | 0 |
| 1500 | - | 2499 | 0 | 0 | 0 | 0 |
| 2500 | - | 3499 | 100 | 120 | 100 | 0 |
| 3500 | - | 4499 | 140 | 160 | 150 | 0 |
| 4500 | - | 5499 | 130 | 150 | 110 | 0 |
| 5500 | - | 6499 | 180 | 210 | 170 | 0 |
| 6500 | - | 7499 | 220 | 270 | 230 | 0 |
| 7500 | - | 8499 | 270 | 330 | 290 | 0 |
| 8500 | - | 9499 | 320 | 390 | 360 | 0 |
| 9500 | - | 10499 | 330 | 410 | 360 | 0 |
| 10500 | - | 11499 | 300 | 370 | 310 | 0 |
| 11500 | - | 12499 | 280 | 340 | 260 | 0 |
| 12500 | - | 13499 | 250 | 310 | 200 | 0 |
| 13500 | - | 14499 | 230 | 280 | 150 | 0 |
| 14500 | - | 15499 | 200 | 240 | 100 | 0 |
| 15500 | - | 16499 | 170 | 200 | 0 | 0 |
| 16500 | - | 17499 | 140 | 160 | 0 | 0 |
| 17500 | - | 18499 | 110 | 110 | 0 | 0 |
| 18500 | - | 19499 | 0 | 0 | 0 | 0 |
| 19500 | - | 20499 | 0 | 0 | 0 | 0 |
