POLICY FOR THE LEASE CAR SCHEME - NHS

mileages are not reached, therefore refunds cannot be paid if theprivate mileage total is less than that agreed in the contract. Where adriver notifies the Scheme Manager of changes to the private use of thevehicle the cost of the increase may be spread over the balance of theterm at the discretion of the Trust.17. HOME TO BASE MILEAGE17.1 For the purpose of calculating the HM Customs and Excise income taxbenefit charge, home to base mileage is classified as private mileage.Home to base mileage is the actual mileage recorded on theemployee’s current travel claim form. Employees must notify theScheme Manager of any changes of home address.17.2 Employees who are asked to take his/her vehicle home for officialpurposes e.g. to respond to emergency call-out etc. will class the firsthome to base journey as private mileage. If the employee is called outand has to return to work or any other location on duty, the returnjourney and all subsequent call outs during the on call session will berecorded as business mileage. Employees who use his/her vehicle forbusiness use only and are requested to take their vehicle home for dutyon call purposes will be liable to pay car benefit in kind tax.17.3 Business mileage fuel reimbursement will not be paid for home to basemileage unless the employee is at that time on official business e.g.Emergency call out or when excess mileage has been agreed followingrelocation.18. EXCESS TRAVEL (HOME TO BASE MILEAGE)18.1 Where an employee has been relocated and an additional allowancehas been agreed, the excess mileage calculation will be based on thefollowing formula: -a) Agree the return distance between the employee’s home and oldbasePolicy for the Lease Cars Scheme – Version 1, Draft 1 Page 12 of 34