§ STANDARD RATES
§ (Payable to employees who need to make only occasional journeys by car).
| 501–1000cc | 1001–1750cc | Over 1750cc | |
| per mile | 13.8p | 16.0p | 18.1p |
§ REGULAR USER RATES
§ (Payable to employees who need to use their cars regularly during the year).
| 501–1000cc | 1001–1500cc | Over 1500cc | |
| Lump sums per annum | £198 | £234 | £279 |
| Per mile in addition (first 9,000 miles) | 9.4p | 10.2p | 11.9p |
| Per mile thereafter | 6.0p | 6.5p | 9.2p |
§ PUBLIC TRANSPORT RATE
§ (Payable to employees who could reasonably use public transport but prefer to use their own car).
| Per mile | 7.0p |