
Tel: 0161 355 4400
Email: gmpfederation@gmpf.polfed.org
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| Public Transport Rate Mileage Allowance |
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You will be aware that our current public transport rate is 40p a mile. This was set when the AMAP rate set by Her Majesties Revenue and Customs was also at 40p per mile and was the maximum someone could claim without incurring a tax liability. In April this year that rate was raised to 45p per mile and we asked the Force to follow this by increasing the public transport rate to the same level. The Force are not minded to do so. This means that members effectively lose out by 5p per mile on what they could claim as a non-taxable allowance I would draw you attention to the extract below from the Force Scheme for Reimbursement of Travel Expenses 5.0 POLICE AD HOC CASUAL USER
If you are a unauthorised user, you may, on occasion, be asked by your line manager to use your motor vehicle on official business, rather than use other alternatives, e.g. pool car or public transport. In these circumstances you are entitled to claim motor allowance at the casual user rate.
If you use your own vehicle on GMP business you must, at your own expense, ensure that insurance cover permits business use.
It falls to the individual to decide what rate to claim at as the vast majority of journeys officers will undertake will fall under casual users as above. This rate is dependent upon the engine size of the vehicle used but is far greater, the maximum being over 60p per mile. Officers would receive a larger sum immediately, paid in their wages as with other claims. What must be borne in mind though is that any amount received in excess of 45p will be seen by the HMRC as a taxable benefit. At the end of the tax year the officer will receive a P11d and an usually an adjustment to their tax code to recoup any benefit It is up to individuals to decide which type of claim to submit but the only way to obtain the maximum allowable benefit is by claiming at casual users rate Chris
Chris Burrows Chair GMP Joint Branch Board |
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