Mileage Allowance Relief (MAR)

Discussion in 'Finance, Property, Law' started by Brandt, Oct 22, 2006.

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  1. In Jan this year I was told that I can claim MAR from the tax office against RILOR and GYH (P). I submitted the documents required and claimed in retrospect back three tax years.

    I have now been asked to confirm what my two postings were before Sep 2002 (my first claim year).

    They have also asked me to confirm that I was not attending a course when at JSCSC- I was at Staff College.

    Anyone know why they want to know this and what bearing it may have on the claim?

    Please don't get into a discussion about whether I am entitled- I have already confirmed this with HMRC.

    Many thanks

  2. Brandt,

    Although you did not want to enter a discussion about whether you are entitled or not I am afraid I do need to take up this issue.

    MAR is only payable for 'business travel' and this does not include ordinary commuting. RILOR is paid to cover commuting costs where you have selected to remain in your own residence instead of moving at MOD expense on posting. I cannot see how MAR can be applied to this. I would also be surprised if GHY(P) was allowable for MAR.

    What is allowed to MMA claims at either ODR or PCR rates (although ODR is unlikely to give you much of a tax rebate as it is close if not equal to the Inland Revenue's allowance figures) for travel to temporary duty locations, ie travelling in your own car to a course, a meeting or even an orienteering competition (but not any other sport as orienteering counts as mil trg in the Army (not RAF or Navy). I have successfully claimed back nearly £1000 over the past 5 years for MMA claims.

    Happy to be proved wrong, because a 2 year back claim for RILOR will be winging its way to the tax man, however, I am not yet convinced that this is legit.

  3. It qualifies as a temporary workplace under rule EIM 32080, being under 24 months duration. See HMRC NIM06250.

    Sorry, I even bored myself there, but it is potentially worth thousands.

    I'll post off the forms and let you know what happens. Two other people in my unit have been succesful and received a big repayment.
  4. Having lived in a world for the last 23 years where my money seemd to really belong to some one else, what the fek is MAR? I could take a trip to the RAO but it's miles away and I can't be arrsed. Many thanks.
  5. Brandt,

    Bugger me if you aren't right!

    "Travelling expenses: business travel: travel for necessary attendance at a temporary workplace
    Travel between an employee's home and a permanent workplace is not business travel. This rule applies not only to daily commuting journeys but also to emergency call-outs and other travel outside normal hours. For more guidance on emergency call-outs look at EIM32240. The rule also applies to travel between any other place that is not a workplace and a permanent workplace.

    Travel between an employee's home and any other workplace (defined as a temporary workplace) is business travel where attendance at the temporary workplace is necessary to carry out the duties of the employment. Otherwise the journeys are defined as private travel.

    You can find comprehensive guidance on these rules at EIM32000 onwards"

    A temporary workplace is defined at:


    "A temporary workplace is a place that the employee attends in the performance of the duties of the employment to perform a task of limited duration or for some other temporary purpose. These terms are defined at EIM32075 and EIM32150. The purpose of this definition is to distinguish short-term or temporary workplaces from the long-term or normal workplaces of a continuing employment.

    There are two main modifications of the definition of a temporary workplace. These are

    the 24 month rule: a workplace is not a temporary workplace if the employee can expect to work there in a continuous period of work lasting 24 months or more
    the fixed term appointment rule: a workplace is not a temporary workplace if the employee can expect to work there in a continuous period of working lasting for all or almost all of the likely duration of the employment."

    The key here is the 24 month rule. If you are in post less than 24 months of actual time, even though your posting order states 24 months you should have a case to claim. If your posting order says anything over 24 months for the duration you are unlikely to be able to claim even if you are short toured less than 24 months (although you would be able to claim for the period from when you received your posting order short touring you - yes this is complicated)

    The fixed term appointment rule does not affect us as we maintain the same employer throughout all of our postings.

    I can certainly see how this would allow you to claim where you have been in receipt of RILOR. I am less sure about its applicability to the receipt of GYH(P). What others should note is that where you have chosen to live out in your own home and you have not qualified for RILOR AND your posting is for less than the 24 month period you should also be able to claim (and at a much higher rate than those recieving RILOR!)

    Brandt - I will certainly be digging out my paperwork over the next week or so to backdate a claim. Please let us all know how you get on and thanks for your help/input on this one.