Mileage rates for use of own car?

#1
Hi guys.

Recently went up to ITC Catterick for a course. (Got sick and was sent home, but thats another story). As I was the only one going I was asked if I didn't mind taking my own car and that fuel would be paid for. No dramas with that so carried on.

Have just looked at what HMG have put into my bank and after the 2 days pay (at PTE level) are taken away it reads that they have paid me the princely sum of £33.03p for fuel.......... I travelled from NW Kent. Surely thats not right, I didn't take a ******* moped. £65 to fill up my tank and used 1 and 1/4 tank for the journey there and back.

Does anyone know if there is a milage rate that we as the TA are paid so I can work out if I've been short changed?

And before anyone says "ask your PSI" I can't as we're on easter leave at the moment and to be honest I don't really want to upset anyone at this time as I'm walking (possibly fallen off) a very thin line at the moment as it is.

Thanks Lads

TBM
 
#2
The rate depends on whether you have Class 2 Business Insurance or just Social, Domestic and Pleasure. Which have you got?
 
#3
Pretty sure it is around 25 p a mile. Are you sure the money paid in isnt your normal wages? Did you submit a claim through JPA? JPA claims go in separately from your normal pay.
 
#4
SD&P

PSI gave me normal pay sheet with what I done and normal entered into the travel box. I asked about the mileage claim (IIRC it was a 1771 form or something like that) and he said that the PASO was doing it this way?
 
#5
the_beer_man said:
SD&P

PSI gave me normal pay sheet with what I done and normal entered into the travel box. I asked about the mileage claim (IIRC it was a 1771 form or something like that) and he said that the PASO was doing it this way?
Ah! The official rate is £0.00 per mile.
 

asr1

War Hero
#8
If you were asked to use your own vehicle for military purposes then you should get the higher rate of 40p/mile I think?
 
#10
Just had a JPA brief a couple of hours ago :)

You can claim MMA if:

You have been ordered to undertake a duty;
and
You have been authorised to use your own car because no military transport is available;
and
You have obtained a Non-Availability Certificate of Transport from your MT section before you use your car;
and
You have insurance cover for business use; your car is taxed and has a current MOT.

You cannot claim Official Duty Rate (ODR) unless it has been authorised by the CO.

If you don't have business insurance you won't be able to claim MMA or ODR.
 
#11
IIRC you should be getting approx 31p per mile for the Public Transport Rate (PTR).

[As this is below the HMRC agreed milage rate of 40p, you can claim the difference - the princely sum of 9p-ish per mile - as a tax relief. Probably not worth if for the odd small claim, but worth it if you do make a fair few claims - especially if your sizable TA pay has helped push you into the higher tax bracket! Don't spend it all at once.]
 
#12
As CC-TA posted you need a non-availibility of Service transport,
FMT 1000 transport request filled in and authorised by your MT as transport not available but authorised journey
Copy of joining instructions or authority to train from OC - CO etc
Copy of insurance showing Business Class cover minimum of £10m Public liability

JPA claim for MMA at PCR

Do not use ODR as this would require your vehicle to be available to MOD on demand (unlikely to happen but could)
 
#15
Its mentioned in some joining instructions that I've just had and it was also stated in one of our news letters that came a while back - I don't have any official reference for it though but apparently it also applies to the Regulars.
 
#16
See JSP 752. You are entitled to MMA at PCR which you should claim yourself through JPA. 1771s went out on the introduction of JPA and were replaced by the JPA F016 which is only to be used where you do not have JPA access. If you meet the criteria mentioned above and in the regulations below you are eligible to claim. The current rate (09/10) is 31.2p per mile though this may change for 10-11 very soon.

CHAPTER 4

SECTION 6

MOTOR MILEAGE ALLOWANCE

GENERAL

04.0601. Aim. The aim of Motor Mileage Allowance (MMA) is to assist personnel authorised to undertake duty travel using a private motor vehicle with the cost of those journeys.

04.0602. Income Tax and National Insurance Contributions (NICs). In accordance with ITEPA 2003 Sections 337 to 339 MMA is non-taxable. In accordance with HM Revenue and Customs regulations, payment of MMA at Official Duty Rate (ODR) can only be made for duty travel up to 10,000 miles in any single tax year. Any duty mileage claimed over this limit can only be paid at the ODR ‘Over 10,000 miles’ rate regardless of the reasons for using the private motor vehicle. There is no limit on the number of miles a Service person may claim at MMA at Private Car Rate (PCR) in each tax year.

ELIGIBILITY

04.0603. Eligible Service Personnel. All Service personnel (including Reserve personnel, and Sponsored Reserves only during periods when their individual costs are met by the MOD), who have been granted authority to use their private motor vehicle or privately-owned aircraft (see paragraph 04.0619), to undertake journeys as part of their Service duties, are eligible to claim MMA at the appropriate rate.

ENTITLEMENT TO CLAIM MMA

04.0604. Authorised Duty Journeys. MMA will be paid at the ODR or the PCR for the authorised duty journeys detailed in Section 1 of this Chapter.

OFFICIAL DUTY RATE

04.0605. General. MMA at ODR is only authorised in exceptional circumstances. It may be authorised when Service personnel use their private motor vehicles on a duty journey when the use of a private motor vehicle is essential and it is clear that there is no cheaper alternative and provided that:

a. Public transport is not available or is impractical. This should take account of the likely travelling time, available route, the requirement to carry bulky documents or equipment and personal disabilities; and

b. Less expensive methods of conveyance could not be used without unacceptable delay or marked inconvenience to the Service. This should take into account any additional subsistence allowance which may have been paid if travel by public transport or other means had been used. Any parking charges or tolls should also been taken into consideration; and

c. A MOD hire car is unavailable; and

d. There is no spare seat available in a Service or private motor vehicle already scheduled to undertake a journey in the required direction; and

e. Prior authority for the journey is given by the CO or other officer to whom the authority has been specifically designated. This is achieved by the Service person completing and submitting the appropriate single Service transport application form to the unit transport provider who will either provide the requested transport or authorise the Service person to use their private motor vehicle on official duty; and

f. The vehicle is properly insured as outlined in paragraph 04.0617.

It should be noted that the absence of first class rail facilities is not in itself justification for the use of a private vehicle and claiming MMA at ODR.

04.0606. Future Use of Vehicle. When granted authority to claim MMA at ODR for using a private motor vehicle on official duty, Service personnel are to be advised that they will be expected to use the vehicle subsequently, at ODR or PCR as appropriate, when asked by the MOD and to carry official passengers, if so directed, unless there is a change of circumstances which makes further use unreasonable. They should not, therefore, subsequently be permitted travel by more expensive means (eg hired transport), on official duties for which it is practicable for them to travel in their private motor vehicle.

04.0607. Medical Officers. Medical Officers may use their private motor vehicles and claim MMA at ODR for the following journeys:

a. Between their Residence at Work Address (RWA) and the address of a seriously ill patient when they consider it necessary to visit the patient out of duty hours.

b. Between their RWA and place of duty when they are called to visit patients in an emergency.

c. When called out on medical duty and Service transport cannot be provided.

These exceptions do not apply to Medical Officers detailed as Duty Surgeon or Duty Anaesthetist, or for any other routine duty, when they are called from their RWA. Once the Medical Officer has returned to their place of duty, however, they will be entitled to MMA at ODR for subsequent journeys in accordance with sub-paragraphs 04.0607a to c.

04.0608. Equipment. A Military Equipment Supplement may be paid for the carriage of equipment in private motor vehicles on journeys qualifying for MMA at ODR provided that all of the following are met:

a. The Supplement is authorised by the CO or other officer to whom authority has been specifically delegated, prior to the journey.
b. The equipment is necessarily carried inside a private motor vehicle and is likely to cause abnormal deterioration to the interior. The Supplement will not be paid in respect of vehicles designed or adapted to carry goods or equipment when there is room available in the luggage boot or on a luggage rack.

c. The vehicle is properly insured for the carriage of such equipment.

d. When Service guard dogs are necessarily carried in private motor vehicles, Service transport is not available and the use of public transport would be inappropriate.

PRIVATE CAR RATE

04.0609. General. Provided the private motor vehicle is insured, as outlined in paragraph 04.0617, Service personnel may use their private motor vehicles and claim MMA at PCR in the following circumstances:

a. For journeys where there is no spare seat available in a Service or private motor vehicle already scheduled to undertake a journey in the required direction and, although public transport could be used without the undue detriment to the interests of the Service, the use of a private motor vehicle is considered reasonable.

b. When authorised by their CO for specific journeys within the unit boundaries. This includes any journey to any part of the unit notwithstanding that the public highway might have to be used.

c. On change of duty station within the UK or within an overseas theatre.

d. When proceeding on temporary duty, attachment or on a course of instruction to which the Service person is not permanently assigned.

e. On journeys for the educational purposes outlined at Section 1 of this Chapter.

f. When proceeding to and from hospitals for medical treatment.

g. On journeys in connection with official sport (see Section 8 of this Chapter).

04.0610. Journeys to Airports. When the private motor vehicle of a Service person has been authorised for use on a journey but is driven on the outward or return journey by another person because the Service person was not present (eg when the vehicle is used for a journey to or from an airport), MMA at PCR is payable for those parts of the journey when the Service person was not present provided that:

a. The whole or part of the journey for which the Service person was present qualifies for MMA at ODR or PCR; and

b. The double journey was in the interests of the Service.

04.0611. Borrowed or Hired Cars. MMA at PCR will be paid for journeys made in privately borrowed or hired motor vehicles which are self-driven provided that:

a. The Service person paid for the hire of the car personally and any outstanding charges incurred; and

b. The insurance of the vehicle meets the requirements of paragraph 04.0617.

04.0612. Service Person and Spouse/Civil Partner Owning Separate Cars. Where a Service person and spouse/civil partner each own a private motor vehicle, MMA at PCR may be paid in respect of both motor vehicles for assignment journeys within the UK and within overseas theatres. Mileage allowance will not be paid in respect of any private motor vehicle belonging to any other member of the household.

MISCELLANEOUS EXPENSES

04.0613. Caravans. When a privately-owned caravan is towed by a Service person, driving their private motor vehicle to a new assignment station or to a store in lieu of conveyance of personal effects at public expense, a caravan towing rate (see Section 6 to Chapter 1) is admissible in addition to MMA at PCR.

04.0614. Passengers. Both within the UK and overseas a supplement passenger allowance is payable for each passenger whose travel costs would have been paid from public funds. Passenger allowance will not be paid for travel in/on any vehicle designed specifically for one person (eg solo motorcycles).

04.0615. Additional Fees. Service personnel using their private motor vehicle on journeys qualifying for the payment of MMA at ODR or PCR will also be repaid any of the following reasonable charges necessarily incurred:

a. Parking fees.

b. Tolls.

c. Inland ferry charges.

d. Parking meter charges.

e. Garage expenses if necessarily detained overnight.

f. Daily Congestion Charges.

CONDITIONS

04.0616. Duty Journeys Starting or Ending at the RWA by Claimants of Automated Home to Duty Travel. Service personnel in receipt of automated HDT (Public) or (Private) (see Section 13 of this Chapter) who undertake duty journeys to locations other than their permanent duty station, which start or end at their RWA, will be required to abate any MMA claim received by the daily HDT rate.

04.0617. Insurance Cover. A Service person who uses their private motor vehicle for authorised duty journeys must ensure that the private motor vehicle is insured for business use, has valid Road Tax and a current MoT. However, Service personnel using their private motor vehicle for a permanent assignment (or mid-assignment) move are to check with their insurance company that a move to their new accommodation is covered under Social, Domestic and Pleasure usage.

04.0618. Insurance Checks. When required, a Service person must furnish proof of insurance, by producing for inspection the policy together with the receipt for the current premium or the Certificate of Motor Insurance.

USE OF PRIVATELY OWNED AIRCRAFT FOR DUTY JOURNEYS

04.0619. General. Any Service person who is in possession of a current civil pilot’s licence and who is not permanently or temporarily unfit to fly may be granted permission by their CO to fly privately-owned, hired, or borrowed aircraft on approved duty journeys instead of using other means of transport. Such permission is not to be given unless all of the following conditions are fulfilled:

a. The journey would otherwise have been permissible by private motor vehicle or authority has been given for a civil air flight.

b. The use of the aircraft must be covered by comprehensive insurance against accidents to the assured, against bodily injury to, or death of, third parties including passengers and against damage to the property of third parties including passengers. The pilot must also ensure that the insurance policy covers the use of the aircraft on official business and that it is not held to be invalidated by the carriage of official passengers in respect of whom an additional allowance is admissible but not paid. The policy must be suitably endorsed to this effect or an appropriate assurance in writing obtained from the insurers. Loss of, or damage to, the aircraft is to remain the responsibility of the owner and no claim on that account against the MOD is to be admitted. The pilot is, therefore, responsible for insuring the aircraft against loss or damage, or for obtaining an indemnity from the insurers of the hired or borrowed aircraft.

c. An undertaking must be obtained from the insurance company that it will indemnify the Crown in the event of a claim being made against the Crown as the insured’s employer, to the same extent as the pilot has agreed to indemnify the Crown, on the understanding that the insurers are allowed to retain control on the claim. The policy holder must, therefore, ensure that the insurance company includes a paragraph embodying this additional undertaking in any endorsement placed on the policy to cover risks when using the aircraft on official business.

d. The aircraft must have a valid Certificate of Airworthiness in the appropriate category issued by the Civil Aviation Authority (CAA) or, for certain types such as Ultralights or Warbirds (former military aircraft), a Permit to Fly issued by a designated body on behalf of the CAA.

04.0620. Authority to use Privately Owned, Hired or Borrowed Aircraft. Authority is to be obtained from the CO before each individual flight is undertaken, in the form shown at Appendix 1 to Annex A of this Section from which it is to be noted that MOD Directorate of Safety and Claims (DS&C) are required to approve the insurance policy. The aircraft’s insurance policy must be submitted for approval by MOD DS&C every 12 months and remain valid at the time of any authorised flight. The completed document and signed undertaking are to be retained by the CO and a copy of the signed undertaking is to be forwarded to MOD DS&C prior to the flight.

04.0621. Service Personnel Carried as Duty Passengers. Permission may be granted by COs, in suitable cases, for Service personnel to be carried as duty passengers. In such cases, the certificate at Appendix 2 to Annex A to this section is to be completed. No passengers other than Service personnel travelling on duty are to be carried on duty journeys. The appropriate passenger allowance may be claimed in respect of each authorised official passenger for each air mile covered by the aircraft, not the notional road distance.

04.0622. Rate of MMA Permissible. MMA at ODR is permissible as detailed at paragraph 04.0605 as though the journey had been undertaken using a private motor vehicle. Where MMA at ODR is not permissible, MMA at PCR is to be claimed in accordance with 04.0609. The mileage is to be that actually covered by the aircraft and not the notional road distance, although any mileage travelled by private motor vehicle to reach the airfield of choice is permissible provided that the total mileage does not exceed that which would have been permissible if the journey had been completed solely by private motor vehicle by the most direct route. In overseas areas, where the use of a privately owned, hired or borrowed aircraft is authorised for a duty journey which would normally involve a sea or air passage, the amount refundable is to be restricted to that which would have been admissible had the journey been carried out by the normal method of travel.

04.0623. Associated Costs. The use of privately owned, hired or borrowed aircraft does not entitle the pilot to the free use of fuel, oil or other stores, any hire charges relating to the use of the aircraft, or the maintenance of the aircraft at public expense. There will be no entitlement to reclaim any charges for landing, navigation or parking.

04.0624. Limitations of the Regulations. For the purpose of a duty journey the provisions of this regulation are to apply to flights within the UK. They are not to apply to flights from the UK to an overseas theatre or vice-versa, or across overseas theatre boundaries.

04.0625. Flights Between the RWA and the Place of Duty. For the purpose of this regulation, flights by Service personnel between their RWA and their normal place of duty are not to be regarded as duty flights and are not eligible for MMA claims.

04.0626. Third Party Insurance Risks. It should be noted that:

a. The cover for third party risks must be for a minimum of £500,000 in respect of any one accident. Additionally, each passenger must be covered to the sum of £25,000.

b. The following exclusions, usually contained in third party insurance policies, may be accepted by MOD DS&C:

(1) Any person in the employment of the insured.

(2) Any member of the insured’s household.

(3) Bodily injury to any person whilst on board or whilst entering or leaving the aircraft, whether as a fare paying passenger or otherwise, provided that no passengers other than Service personnel travelling on duty are carried on duty journeys.

(4) Spectators at the aerodrome or flying ground at public aviation meetings, unless attendance at such meetings in a privately owned, hired or borrowed aircraft is on duty, when this risk must be specially covered.

USE OF BICYCLES FOR DUTY TRAVEL

04.0627. General. Service personnel who use a private bicycle for duty journeys will be granted MMA at the published rates for bicycles. The current rates are at Chapter 1 Section 6.

RATES

04.0628. Rate Calculation Methodology. Fractions of miles are to be mathematically rounded up or down to the nearest whole mile (i.e. <1.4 miles = 1 mile, >1.5 = 2 miles). The rates of MMA are calculated annually by SP Pol P&M (Allces) (as at 1st August) using the methodology as follows:

a. UK ODR. The UK ODR is set at the maximum HM Revenue and Customs (HMRC) limit on the level of mileage allowances that employers can pay tax-free to employees who use their own vehicles for business travel. These HMRC tax allowances are called Authorised Mileage Rates (AMRs).

b. UK PCR. The UK PCR 126cc and above is calculated by adding the in-year running costs per mile (petrol, tyres, servicing, repairs and replacement parts) for a medium sized car (source the Automobile Association (AA)), to the depreciation costs per mile quoted in the “Parker’s Guide”. UK PCR 125cc and below is adjusted by the same annual percentage increase or loss determined for the 126cc and above rate.

c. Overseas ODR and PCR. The Overseas ODR and PCR are produced by DGCP HR Ops, usually annually wef 1 October and include “Duty Free” and “Duty Paid” rates for some countries. The rate used should depend on whether the claimant used “Duty Free” (eg purchased with petrol coupons) or “Duty Paid” fuel for their duty journey.

d. CLR. The CLR is calculated based on the comparable cost of various journeys by rail. Using the standard return rail fares between various typical predetermined locations (including London, Bristol, Plymouth, Glasgow, Birmingham, Manchester and York), less the MOD discount, divided by the total miles, an average cost per mile is reached.

e. Military Equipment Supplement. The Military Equipment Supplement is a nominal rate which makes a token payment towards the cost of any abnormal deterioration to the interior of the vehicle caused by carrying the military equipment or Service police dogs. The rate is not changed annually but is reviewed every 5 years by SP Pol P&M (Allces) to determine whether it is still valid.

f. Caravan Towing Rate. The caravan towing rate is a nominal rate which makes a token payment towards the increased fuel cost resulting from towing a caravan on an authorised journey (see paragraph 04.0613). The rate is not changed annually but is reviewed every 5 years by SP Pol P&M (Allces) to determine whether it is still valid.

g. Passenger Allowance Rate. The passenger allowance rate is a nominal rate which makes a token payment towards the increased fuel cost and wear and tear resulting from carrying a passenger on an authorised journey (see paragraph 04.0614). The rate is not changed annually but is reviewed every 5 years by SP Pol P&M (Allces) to determine whether it is still valid. The rate must remain beneath the HMRC Passenger Allowance cap per mile.

h. Sports Equipment Supplement. This supplement is set using the same methodology as Military Equipment Supplement (see sub-paragraph 04.0629e).

All the above rates (except the Overseas ODR and PCR) are published in the annual MOD SP Pol P&M (Allces) Directed Letter “Rates of Entitlement for Allowances for Service Personnel”. The current rates are shown in Chapter 1 Section 6. The Overseas ODR and PCR are published separately by SP Pol P&M (Allces) Directed Letter.

METHOD OF CLAIM

04.0629. Method of Claim. Claims for MMA will be processed via the JPA Expenses Claim system as detailed in the JPA Employee Self-Service Desk Manual. They are to be submitted within one month of the date on which the expenditure was incurred. For those personnel with no access to the JPA on-line system, JPA Form F016 is to be completed and submitted to unit HR Admin staff for input onto JPA using the Zoom facility. Cadet Force Adult Volunteer (CFAV) should complete JPA Form F016 and submit it to unit HR Admin staff who will check the form and confirm entitlement prior to transcribing the full entitlements onto a JPA Form F016a which will then be despatched to JPAC for input to JPA.

METHOD OF PAYMENT

04.0630. Method of Payment. All MMA entitlements, irrespective of whether they have been claimed using the on-line Expenses Claim system or the manual alternative, will be paid direct to the Service person’s nominated bank account.
 
#17
Thanks for the help guys.

Looks like I've been fcuked due to the business insurance rule. But will have to check up with my PSI when my lot are back next week.

TBM
 

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