CAR MILEAGE RATES

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NJC/08/13

Employers’ Secretary, Simon Pannell

Local Government House, Smith Square,

London, SW1P 3HZ

Telephone 020 7187 7335

e-mail: [email protected]

Employees’ Secretary, Matt Wrack

Bradley House, 68 Coombe Rd

Kingston upon Thames KT2 7AE

Telephone 020 8541 1765

NATIONAL JOINT COUNCIL

FOR LOCAL AUTHORITY

FIRE AND RESCUE SERVICES

_____________________________________________________________________

To: Chief Fire Officers

Chief Executives/Clerks to Fire Authorities

Chairs of Fire Authorities

Directors of HR (Fire Authorities)

Members of the National Joint Council

____________________________________________________________________

6 June 2013

CIRCULAR NJC/08/13

Dear Sir/Madam

CAR MILEAGE RATES

Authorities will be aware from circular NJC/5/13 issued on 4^th June that the NJC has agreed to alter its approach to car mileage rates putting in place a phased introduction of a simple link to HMRC approved rates.
Details of this phased introduction for essential and casual users, based upon the current HMRC approved rates, are shown below.

Essential users

The rates below will apply to essential users:

EXISTING ESSENTIAL USERS - Changes identified in italics
	451-999cc	1000-1199cc	1200-1450cc
Currently	36.9	40.9	50.5
Over 8,500 miles	13.7	14.4	16.4

With effect from 1/7/13	36.9	40.9	47
Over 8,500 miles	13.7	14.4	16.4

With effect from 1/4/14	45	45	45
Over 10,000 miles	25	25	25

A sum of £100 will paid to employees who were covered by the 1200-1450cc category on 4^th June 2013 and remain so, with that FRS, as at 1st April 2014.
With effect from 1^st July 2013 an individual who is moving on to essential user status; newly recruited; or has not claimed mileage (casual or essential) in the last 2 years will be placed on the HMRC approved rates, currently 45p per mile (25p after 10,000).
With effect from 1^st April 2014 HMRC approved mileage rates will apply to all essential users.

Casual users

The rates below will apply to casual users:

EXISTING CASUAL USERS - Changes identified in italics
	451-999cc	1000-1199cc	1200-1450cc
Currently	46.9	52.2	65.0
Over 8,500	13.7	14.4	16.4

1/7/13	45	50	55
Over 8,500	13.7	14.4	16.4

1/4/14	45	45	45
Over 10,000	25	25	25

With effect from 1^st July 2013 an individual who is moving on to casual user status; newly recruited; or has not claimed mileage (casual or essential) in the last 2 years will be placed on the HMRC approved rates, currently 45p per mile (25p after 10,000).
With effect from 1^st April 2014 HMRC approved mileage rates will apply to all casual users.

Scheme of Conditions of Service Grey Book

As a consequence, with effect from 1^st April 2014 paragraph 6 of Section 4 Part E shall be amended as follows (changes shown in italics):

6. Employees who are required to use their own cars for the efficient performance of their duties shall, for authorised journeys, be paid the mileage rates approved by Her Majesty’s Revenue and Customs. The ~~(and~~ lump sum allowances for essential users are set out in circulars issued by the NJC. The fire and rescue authority may determine whether the use is casual or essential and the cubic capacity of car considered appropriate, the latter subject to the following:

(1) Where an authority authorises the use of a car in excess of 1450cc then the allowance payable shall be for the category 1200 to 1450cc.

(2) The 451 to 999cc allowance shall apply only where an employee actually uses a car in that category.

(3) Where an essential user on the flexible duty system actually uses a car in excess of 1199cc then the allowance payable shall be for the category 1200 to 1450cc.