Chapter EIM65815

CourtHM Revenue & Customs
Record NumberEIM65815
Published date22 May 2014

There are no special tax arrangements for payments to employees of local authorities for using their own car for work. All mileage allowance payments are dealt with under the statutory approved mileage allowance payments (AMAPs) scheme. Full guidance is at EIM31200 onwards.

Background information

Car allowances paid by local authorities (which for this purpose include county, district and borough councils, but not parish or community councils), to employees for the use of their cars on local authority business are normally made at rates that are centrally agreed by the National Joint Council (a body that has representatives...

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