HC Deb 15 June 1992 vol 209 c357W
Mr. Clappison

To ask the Chancellor of the Exchequer what are the travelling and subsistence allowances payable on a daily basis to persons in public service and the standard motor mileage allowance for such persons for the year 1992–93; and how much of these allowances are chargeable to tax.

Mr. Portillo

The travelling and subsistence allowance payable on a daily basis to persons in the public service are as follows:

Standard rate of motor mileage allowances
From 1 April 1992 Cars with engine capacity:
Up to 1,500 cc P 1501 cc-2000 cc P Over 2000 cc P
Up to 5,000 miles 35.7 40 43
Over 7,000 miles 17.0 21 27
subsistence allowances
Day subsistence allowance Subsistence classification
(with effect from 1 August 1991) All classes £
More than 5 hours 3.90
More than 10 hours 8.60
Night subsistence allowance Subsistence classification
(with effect from 1 August 1991) 1 £ 2 £ 3 £
Inner London 98.70 68.50 61.30
Elsewhere 85.85 63.15 48.85
Lodging allowance Subsistence classifcation
(paid after 30 nights) (with effect from 1 August 1991) 1 and 2£
Married officer:
Inner London 31.80 25.60
Elsewhere 29.90 23.80
Single officer:
Inner London 22.80 22.80
Elsewhere 21.00 21.00

These rates are reviewed annually. From 1 August 1992 our intention is that Departments and agencies will determine their own motor mileage and subsistence rates. The excess between the motor mileage rates and the Inland Revenue fixed profit car scheme is taxable. The fixed profit car scheme rates for 1992–93 are:

From 1 April 1992 Cars with engine capacity:
1001 cc- 1500cc P 1501 cc-2000cc P Over 2000 cc P
Up to 4,000 miles 30 42 51
Over 4,000 miles 17 21 27