Asked by: Margaret Ferrier (Independent - Rutherglen and Hamilton West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the impact of HMRC-approved mileage rates remaining fixed since 2011 on women.
Answered by James Cartlidge - Minister of State (Ministry of Defence)
Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle.
The government sets the AMAP rates to minimise administrative burdens. The AMAP rates applies equally to all employees, irrespective of their gender, who use their own car or van for business mileage.
The AMAP rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates.
Employers are not required to use the AMAPs rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there may be a tax and National Insurance charge on the difference.
Asked by: Margaret Ferrier (Independent - Rutherglen and Hamilton West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether officials in his Department have had discussions with (a) HMRC and (b) HM Treasury on funding for the Scottish Government to help support an increase in mileage rates for care workers who provide support to disabled people in their own homes.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
The Scottish Government is well-funded to deliver all its devolved responsibilities, receiving around 25% more funding per person than equivalent UK Government spending in other parts of the UK.
It is for the Scottish Government to allocate its funding in devolved areas as it sees fit, including support for care workers, and it is accountable to the Scottish Parliament for these decisions.