Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 231: Mileage allowance relief
939.This section explains what mileage allowance relief is and how the employee may be entitled to it. The section derives from section 197AF of ICTA.
940.Subsection (1) describes the circumstances in which entitlement to mileage allowance relief can arise.
941.Subsection (2) states how to calculate the amount of mileage allowance relief to which the employee is entitled.
942.Subsection (3) gives details of two circumstances in which mileage allowance relief is not available.