§ Mr. Peter BottomleyTo ask the Chancellor of the Exchequer, pursuant to his answer of 21 November, what are the fixed profit car scheme tax free rates for(a) hon. Members, (b) volunteer hospital drivers and (c) civil servants compared with the rates of mileage allowances paid to each group.
§ Mr. MaudeThe fixed profit car scheme rates which may be used by honourable Members and civil servants, like any other employees and office holders, to work out36W the taxable elements of their motor mileage allowances and which form the basis of the tables drawn up by the Inland Revenue to enable volunteer hospital drivers to read off a profit figure for their motor mileage allowances, are the same in all cases.
The 'tax-free' rates for the full tax year 1991–92 are:
Per mile Cubic capacity Up to 4,000 miles Over 4,000 miles Up to 1,000 24.5p 11.0p 1,001–1,500 30.0 13.0p 1,501–2,000 34.0p 16.0p Over 2,000 45.0p 20.5p The rates of mileage allowances paid to each group for 1991–92 are as follows:
(a) Honourable Members Cubic capacity Up to 20,000 miles Over 20,000 miles Up to 1,300 28.8p 15.1p 1,301–2,300 43.4p 19.9p Over 2,300 68.2p 34.1p
(b) Volunteer hospital drivers. The rates vary between health authorities (c) Civil Service Cubic capacity Up to 7,000 miles Over 7,000 miles Up to 1,500 35.7p 13.0p 1,501–2,000 37.0 15.0 Over 2,000 39.0p 17.0p