PART 2: TAX
Volunteer Driver Mileage Rates from 6th April 2002
Rate per mile Above threshold
Annual Threshold
Rate per mile Up to threshold
Passengers Per passenger
Date from COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Miles p per mile p per mile p per mile 6.4.2002 10,000 40 25 - 6.4.2011 10,000 45 25 5 However as some organisations pay a flat rate allowance per mile irrespective of the total annual mileage, and some costs do not increase, the following table may be used in such cases to determine whether or not a profit has accrued to the user (upon which tax will be due). Annual Mileage Allowance per mile Annual Mileage Allowance per mile Up to 10,000 40p 14,000 – 16,000 34p 10,000 – 12,000 37p 16,000 – 18,000 33p 12,000 – 14,000 35p 18,000 – 20,000 32p VOUCHERS Vouchers are liable to tax and NICs, however their treatment depends on the nature of the voucher. Cash Vouchers Where these are redeemable or exchangeable for cash, either in whole or part - the taxable value is that for which the voucher can be exchanged not, it should be noted, the cost incurred in providing the voucher if this is less. No printing, copying or reproduction permitted. Non-cash Vouchers These are defined as any voucher, stamp, similar document, or token capable of being exchanged for money, goods or services for example, retail gift vouchers or a flight ticket). The taxable value is that incurred in providing the voucher (discounted cost) and this value should be reported on forms P9D or P11D. Unusually in the case of childcare vouchers which are classed as non-cash vouchers, this is relaxed and the costs of the service/administration charge from the voucher provider, if borne by the employer, may be paid with no liability to tax or NICs as long as no more than the exempt amounts. The service/administration charge does not form part of the exempt amount but can be paid by the employer tax/NICs free in addition to the exempt amount for the vouchers themselves.
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