§ Mr. EvansTo ask the Chancellor of the Exchequer what assessment he has made of the impact of petrol tax rises on volunteers who claim petrol expenses. [139992]
§ John HealeyVolunteers who receive motoring expenses are liable to tax only if the amounts received exceed actual expenditure and so they make a profit. Drivers for organised volunteer car schemes who are paid a mileage allowance may choose to calculate any profit by using tax free mileage allowances published by the Inland Revenue. These allowances are intended as a fair estimate of the costs of providing a car, including the costs of fuel.