HC Deb 22 June 1992 vol 210 cc5-6W
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

[pursuant to his reply, 15 June 1992, col. 357]: I regret that one of the figures in the tables was incorrect. The answer should have read as follows:

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
Cars with engine capacity: Up to 1500cc Pence 1501cc-2000cc Pence Over 2000cc Pence
From 1 April 1992
Up to 5,000 miles 35.7 40 43
Over 7,000 miles 17 21 27
Subsistence allowances
Day subsistence allowance (with effect from 1 August 1991) Subsistence clas-sification All classes £
More than 5 hours 3–90
More than 10 hours 8–60
Night subsistence allowance (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 (paid after 30 nights) (with effect from 1 August 1991) Subsistence classification
1 and 2 £ 3 £
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, 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 FPCS rates for 1992–93 are:

Cars with engine capacity 1001cc-1500cc Pence 1501cc-2000cc Pence Over 2000cc Pence
From 1 April 1992
Up to 4,000 miles 30 38 51
Over 4,000 miles 17 21 27