NHS mileage fuel allowance and tax

swindiff

OK so it does not look like the missing 11p per mile has been added to the taxable pay.

Here are the figures for the last 2 months

Dec18
Basic pay = 1550.67
Business miles 204 @ 45p per mile = 91.80
Heavy bulky equipment 153 @ 3p per mile = 4.59
PAYE = 95.22
NI A = 101.84
Pension = 86.84
Taxable pay = 1463.83
Non taxable pay = 96.39
Total payments 1647.06
Total deductions = 283.88
Net pay = 1363.18

Jan 19
Basic pay = 1550.67
Business miles 436 @ 45p per mile = 196.2
Heavy bulky equipment 354 @ 3p per mile = 10.62
PAYE = 95.00
NI A = 101.84
Pension = 86.84
Taxable pay = 1463.83
Non taxable pay = 206.82
Total payments 1757.49
Total deductions = 283.68
Net pay = 1473.81

The taxable pay and deductions are the same (bar a 20p difference in PAYE), so the extra 11p per mile is not being added to the taxable pay.

antrobus

swindiff wrote: »

....
The taxable pay and deductions are the same (bar a 20p difference in PAYE), so the extra 11p per mile is not being added to the taxable pay.

It seems clear to me that the extra 11p per mile is not being taxed because it is not being paid.

Why your wife is being paid 45p a mile rather than 56p a mile is a question she will have to put to her employer. It's not a tax issue.

swindiff

She has emailed the question so we await the response. My post was in the hope that someone who worked for the NHS and did business miles would be able to confirm if they got 56p or 45p per mile.

Dazed_and_confused

Could individual NHS employers pay different mileage rates?

So some might get 56p (11p of which would be taxable).

Someone working at a different NHS employer might only be paid 45p?

swindiff

I don't know. I guess different NHS trusts could pay different amounts. I was just going on the figures here, would make sense if they all paid an agreed amount.

https://www.nhsemployers.org/your-workforce/pay-and-reward/agenda-for-change/nhs-terms-and-conditions-of-service-handbook/mileage-allowances

swindiff

OK she had a reply, her trust pays 45p for the first 10,000 miles, so clearly not all trusts subscribe to the same "guidelines"
So the breakeven point is around 420 miles a month or 5040 miles per year

Thanks

swindiff

Actually once you take 20% tax off of payments over 45p per mile the breakeven point is 4648 miles per year or 387 miles per month.