Tax treatment of National Health Service employees: payments of car allowances: general
There are no special tax arrangements for payments to NHS employees for using their own car for work. All mileage allowance payments are dealt with under the statutory approved mileage allowance payments (AMAPs) scheme. Full guidance is at EIM31200 onwards.
Allowances are paid by NHS employers to employees for the use of the employee’s own car on NHS business, as follows:
a. England, Wales and Scotland. Allowances are paid under two conditions of service:
* General Whitley Council conditions * Hospital Medical and Dental Staff conditions.
See EIM66710 for more information.
b. Northern Ireland. Here, most employees are subject to one of the two conditions of service as for England, Wales and Scotland. But there is a third set of conditions, the Social Work Staff’s Joint Council conditions which correspond to local authority (NJC) conditions in England and Wales:
* employees governed by the General Whitley Council (GWC) conditions of service or the Hospital Medical and Dental Staff (HMD) conditions of service receive allowances as per (a) above * employees governed by the Social Work Staff's Joint Council (NJC) conditions of service. These employees come within the arrangements for local authority employees at [EIM65815](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim65815) onwards.