PART 2: TAX
1997/1998 28
35
45
63
17
20
25
36
1998/1999 28
35
45
63
17
20
25
36
1999/2000 28 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 35 45 63 17 20 25 36 2000/2001 28 35 45 63 17 20 25 36 2001/2002 40 40 45 63 25 25 25 36 Using the average rate for more than one vehicle Year Business miles Business miles Up to 4000 Over 4000 Up to 4000 Over 4000 p p p p 1992/1993 34 19 1997/1998 40 22.5 1993/1994 36 20 1998/1999 40 22.5 1994/1995 37 21 1999/2000 40 22.5 1995/1996 38.5 21 2000/2001 40 22.5 1996/1997 38.5 21 2001/2002 42.5 25 HEALTH INSURANCE AND ASSISTANCE Where an employer contributes to a Medical Insurance scheme under which an employee, and or members of the employee’s family, is a beneficiary, the employee is chargeable for tax in respect of cost to the employer less any amount made good by the employee. Where the employer makes a single contribution on behalf of a number of employees the amount chargeable per employee shall be calculated on a pro-rata basis. No printing, copying or reproduction permitted. N.B. A separately negotiated scale of authorised mileage rates NHS/FPCS’ negotiated through the Whitley Council and approved by HMRC, was applied in the Health Service. The employer is liable for Class 1A National Insurance contributions on the cost incurred, less any amount made good by the employee. There is also a tax charge on the cost incurred of any medical treatment over and above the cost of the insurance premiums. This includes any excess charge paid before the insurance company takes on the liability. Since April 2017, and with the application of the new OpRA rules, if health insurance and
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