HC Deb 27 June 1979 vol 969 c198W
Mr. Robert Atkins

asked the Secretary of State for Social Services at what level community nursing staff become liable to have their allowances taxed as agreed car profit.

Sir George Young

My right hon. and learned Friend the Chancellor of the Exchequer advises that NHS regular user car allowances, which combine a lump sum payment with additional payments per mile travelled on official business, are at present subject to tax only where 3,000 miles or less is travelled on health authority business in any one income tax year. The precise amount assessable for tax for business mileage below that level will depend on a number of different factors but will usually be only a small proportion of allowances actually received.