12.07.2015 Views

POLICY FOR THE LEASE CAR SCHEME - NHS

POLICY FOR THE LEASE CAR SCHEME - NHS

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the Vehicle.10.2 The Hirer hereby undertakes to indemnify and keep indemnified theTrust and the Leasing Company from any liability arising from death orpersonal injury or damage to or theft or loss of property caused by or tothe Vehicle, unless such death, injury or damage is caused by thenegligence of the Trust or the Leasing Company (as appropriate) orhis/her respective employees (except the Hirer) or agents.11. INCOME TAX POSITION11.1 Employees who are allowed the private use of a lease car are deemedto be receiving a benefit in kind. Income tax will be charged at theapplicable rate based on regulations in use at the time. The Schememanager will inform the driver of changes.12. FUEL BENEFIT TAX12.1 Payment made to employees for fuel, for business use only, is at a ratethat reflects only the costs of fuel for business mileage. No benefit byway of fuel or payment of it will accrue to employees in respect ofhis/her private motoring. In consequence fuel benefit tax will not apply.13. MILEAGE CALCULATION AND REIMBURSEMENT13.1 The total contract mileage will be the estimates for the full contractperiod and will comprise of:-a) Business mileageb) Private mileagec) Home to Base mileaged) Excess mileage (due to relocation).Policy for the Lease Cars Scheme – Version 1, Draft 1 Page 10 of 34

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