Taxable benefit

The request was successful.

Dear Coleraine Borough Council,

For year ended 31/3/2011, please provide details of total income tax paid where motor mileage rates paid exceed 45p per mile

Yours faithfully,

J Millar

Richard Cox, Coleraine Borough Council

I refer to your recent FOI request and would be grateful if you could clarify the exact information required - do you require the total amount of income tax paid by employees in relation to motor expenses claimed? This is obviously not a cost to Council.
Many thanks

Richard Cox
Acting Head of Finance

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Dear Richard Cox,

HMRC rules provide that where motor mileage expenses are paid in excess of 45 per mile, the excess payments (above 45p per mile) are taxable.

My request is thus:

For the year ended 31 march 2011 (or convenient accounting period if accounts not made up to 31/3)

How much in total did the Council remit to HMRC to pay for the excess payments to employees identified above.
(I presume the appropriate National Insurance Contributions were also paid)

"This is obviously not a cost to Council"

I beg to differ. The whole income of the employee is subject to tax computation, conversely the whole income of the employee is a cost to the council. By your definition no salary costs would be a "cost to council)

Yours sincerely,

J Millar

Richard Cox, Coleraine Borough Council

I refer to the undernoted FOI request and would advise that the total was £10,451.

Kind regards

Richard Cox
Acting Head of Finance

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Dear Richard Cox,

Thank you for your reply

I would furthur be grateful for the following information
Was the tax for by :-

1 Recovered from the employee in arear
2 Reduction in the amount claimed
3 Paid on their behalf by the council

Yours sincerely,

J Millar

Richard Cox, Coleraine Borough Council

I refer to your query and would advise that the total paid by Council in terms of Class I NICs was £4,048. All other payments were made by employees via payroll deductions.

Richard Cox

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Dear Richard Cox,

Thank you for all your help

Yours sincerely,

J Millar

Richard Cox, Coleraine Borough Council

Not a problem - you are very welcome.

Kind regards

Richard

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Dear Richard Cox,

You kindly provided details on Motor mileage rates paid to employees and the additional tax paid on these allowances. I would be grateful if you could provide the same details for motor mileage payments to elected councilors

Yours sincerely,

J Millar

Richard Cox, Coleraine Borough Council

I refer to your undernoted request and would advise that figures for 2010/11 are as follows:-

Income Tax Paid by elected members: £1,506.40

National Insurance (Class 1 NIC's): £964.10

Mileage rates paid are the same for all local Councils in Northern Ireland.

Kind regards

Richard Cox
Acting Head of Finance

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