Question
Details of any car leasing schemes operated for employees.
Numbers of vehicles currently leased to staff as part of the scheme, costs of the scheme in
each of the last three full financial years and a list of the vehicles which have been leased to
staff in the last three years.
Amount paid in last three years on ‘benefit in kind’ tax payments due to HMRC as a result of
the leasing arrangements on behalf of employees.
Answer
I refer to your e-mail message dated 17 August 2013 in which you requested information
regarding any car leasing scheme which the Board operates for its employees.
1. I would like full details of any car leasing scheme which your organisation operates for
your employees.
Answer - The Scottish Legal Aid Board operates a lease car scheme for employees who
undertake higher levels of business mileage, usually in excess of 9,000 business miles per
annum. A business case is required to justify each additional lease car. At higher mileages
value for money is enhanced by providing a lease car rather than hiring cars or employees
using their own private car. Under the current scheme, we usually provide a low emission
car. We do not provide fuel cards and only business mileage is reimbursed to employees, at
a ‘fuel only’ rate. Employees are required to reimburse us for any private mileage.
2.
I’d specifically like to establish how many vehicles are currently leased to staff as part of
the scheme, how much the scheme has cost your organisation in each of the last three
full financial years and a list of the vehicles which have been leased to staff in the last
three years.
Answer - Eleven cars are currently leased and provided to staff. There are ten Toyota Prius
1.8VVTi T3 5 dr CVT Auto; and one Skoda Yeti Diesel Estate 2.0 TDI CR S 4x4 5 dr.
The cost of the scheme for the last three financial years is as follows:
Financial Year Ended 31 March 2013 £43,125
Financial Year Ended 31 March 2012 £46,320
Financial Year Ended 31 March 2011 £41,941
Whilst there are costs involved in leasing these vehicles, the alternative would be for
employees to use their own vehicles or in some cases for hire cars to be used; this would
involve a higher cost to provide the same level of service.
3. Please state if your organisation pays any ‘benefit in kind’ tax payments due to HMRC as a
result of the leasing arrangements on behalf of your employees. If you do, please state
how much has been paid over the last three full financial years.
Answer - The lease cars are required to be included on employees P11D Expenses and
Benefits tax return and we are required to pay employers national insurance at applicable
The Scottish Legal Aid Board
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rates on such benefits. The employers national insurance payments on the provision of lease
cars to employees over the last three financial years is a follows:
Financial Year Ended 31 March 2013 £2,732
Financial Year Ended 31 March 2012 £2,398
Financial Year Ended 31 March 2011 £2,563
The Scottish Legal Aid Board
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