The
following rates apply from 1st April 2008
|
Essential
Users |
| |
451 - 999cc |
1000 - 1199cc |
1200 - 1450cc |
| Lump sum per
annum |
£753 |
£849 |
£1095 |
| Per mile - first
8,500 miles |
34.0p |
36.9p |
45.8p |
| Per mile - after
8,500 miles |
13.3p |
13.6p |
15.8p |
| Petrol element |
9.227p |
9.804p |
10.695p |
| Amount of VAT
per mile in petrol element |
1.374p |
1.460p |
1.592p |
|
Casual
users |
| |
451 - 999cc |
1000 - 1199cc |
1200 - 1450cc |
| Per mile - first
8,500 miles |
42.9p |
46.9p |
58.7p |
| Per mile - after
8,500 miles |
13.3p |
13.6p |
15.8p |
| Petrol element |
9.227p |
9.804p |
10.695p |
| Amount of VAT
per mile in petrol element |
1.374p |
1.460p |
1.592p |
|
|
|
The '35 mile rule' has been
abolished. Based on a break even point, hire cars are to be used for
long distance journeys. Staff who use their vehicles for work
purposes and who are not classed as essential users will be classed
as casual users.
|
|
