Company car for emergancy service use

jack_douglas7

Dear all,
I’m in the Fire service and due to promotion no longer sit on fire engines but attend incidents in a company car, which has two tones, blue grill lights etc. I am allowed to use the car for private use and as a company car/perk I am taxed on my private mileage (and I have to pay an amount per mile plus vat and pay for the vehicle road tax) in the normal way. This is all good and fair.
At weekends and nights the number of officers in cars is reduced to 6 and the others are off duty whilst the 6 are “on call”. When on call, as part of our shift we have to do additional hours in our respective offices etc . Still no issues.
If I am on call over a weekend I have my car at home in the evenings so I am available to attend incidents. I am also available , obviously, whilst travelling to and from my office again to be available for sending to incidents. All mileage to and from incidents is business miles so I am not taxed on this.
We have just been told that the county council have been informed that HM Revenue & Customs consider that the mileage I accrue traveling to and from my place of work when "on call" is taxable, even though I have to use my company car in order to be available to send to fires etc.
However if I never use my car for private use, which means that at night when Im not on call I leave it at my place of work and make my own way home , its not a company car so I’m not taxed. But when I am “on call” and have to travel from work to home I still do not have to pay tax as its not classed as a company car.
Is this correct as even our union say HMRC is right ?

jimmo

Here are the published rules
http://www.hmrc.gov.uk/manuals/eimanual/EIM23600.htm
http://www.hmrc.gov.uk/manuals/eimanual/eim23605.htm

I can't see a problem.