Does anyone have a copy of the latest NJC Mileage Allowance circular, showing the Fuel element of the various allowances?
A search on the internet only shows one with effect from 4 Jan 2011 - when the VAT rate changed to 20%
That might be the most recent - the NJC had stopped showing fuel elements separately before I left Local Authority VAT in 2014!
I think many started basing claims on HMRC's Advisory Fuel Rates - primarily published for taxable benefit calculations on company cars, but generally accepted for VAT purposes too.
Thanks Trevor. I have moved LA employer and we are introducing VAT recovery based on HMRC rates. I was looking for the latest NJC rates to act as a comparator, but was unable to locate a recent set of figures. The last time i recall seeing an NJC rate was around 2011/2012, when i was introducing the change to HMRC at my previous LA. Regards