Force Car Scheme: Allocation and Private Use Policy

Transcription

1 Force Car Scheme: Allocation and Private Use Policy Version 1.0 April 2016, March 2016

2 VERSION CONTROL Version Date Author Reason for Change 1 28/4/2016 New Format adopted for Policy document COG November 2013 version EQUALITY IMPACT ASSESSMENT Section 4 of the Equality Act 2010 sets out the protected characteristics that qualify for protection under the Act as follows: Age; Disability; Gender Reassignment; Marriage and Civil Partnership; Pregnancy and Maternity; Race; Religion or Belief; Sex; Sexual Orientation. The public sector equality duty places a proactive legal requirement on public bodies to have regard, in the exercise of their functions, to the need to: - eliminate discrimination, harassment, victimisation, and any other conduct that is unlawful under the Act; - advance equality of opportunity between persons who share a relevant protected characteristic and persons who do not share it; - foster good relations between persons who share a relevant protected characteristic and persons who do not share it. The equality duty applies to all protected characteristics with the exception of Marriage and Civil Partnership, to which only the duty to have regard to the need to eliminate discrimination applies. Carrying out an equality impact assessment involves systematically assessing the likely or actual effects of policies on people in respect of all the protected characteristics set out above. An equality impact assessment should be carried out on any policy that is relevant to the public sector equality duty. An equality impact assessment has been completed on this policy, click here. HUMAN RIGHTS ACT CERTIFICATE OF COMPLIANCE This policy has been drafted in accordance with the Human Rights Act and has been reviewed on the basis of its content and the supporting evidence and it is deemed compliant with that Act and the principles underpinning it. Name: Department: Signed: C Brettle, Chartered Legal Executive Lawyer Legal and Compliance Directorate C Brettle CODE OF ETHICS CERTIFICATE OF COMPLIANCE This policy has been drafted in accordance with the Code of Ethics and has been reviewed on the basis of its content and the supporting evidence and it is deemed compliant with that Code and the principles underpinning it. Name: Department: Edwin Harries Chief Constable s Office Signed:

3 Freedom of Information Act 2000 Section 19 of the Freedom of Information Act 2000 places a requirement upon the Force to publish all policies on the Force website. Policies are why we do things and procedures are how we do them. A case-by-case review of procedures must be undertaken to protect law enforcement and health and safety considerations. Where a combined policy and procedure document is being produced the Force is legally required to publish the policy section and assess the procedure part to ensure no sensitive information is published. There is a requirement therefore to review this document to establish its suitability for publication. Please identify below whether the document is suitable for publication in its entirety or not. Where it is believed that disclosure will be harmful please articulate the harm that publication would cause and highlight the relevant sections within the document. Where it is perceived that there is harm in disclosure the document should be forwarded to the FOI Unit for review. Suitability for publication Suitability for publication Yes/No Date Signature Document is suitable for publication in its entirety Yes 28/04/2016 Document is suitable for publication in part, I have identified those sections which I believe are not suitable for disclosure and have articulated below the harm which would be caused by publication. Harm in publication None FOI review to be completed by FOI Unit Suitability for publication Yes/No Date FOI Decision Maker Document is suitable for publication in its entirety Document is suitable for disclosure in part and relevant redactions have been applied. A public facing version has been created. Once review has been undertaken FOI decision maker to return document to policy author and following sign off document to be published within Force Publication Scheme. Any future changes to the document should be brought to the attention of the FOI Unit, as appropriate.

4 Force Car Scheme: Allocation and Private Use Policy 1. POLICY AIM This policy aims to economically meet the business and operational transport requirements of senior officers and staff working for the Dyfed Powys Police Force. 2. APPLICABILITY The scheme is open to the following posts (qualifying posts); (i) Officers holding the substantive rank of Superintendent; (ii) Officers holding the substantive rank of Chief Superintendent; and (iii) Police Staff Senior Managers reporting directly to a Chief Officer where an operational and financial case has been made and approved by the Chief Officers Group. 3. POLICY DETAIL 1. Allocation of a Force Car A car of a make and type deemed suitable by the Force may be provided to a qualifying post holder. The choice will be from a list of vehicles provided by the Fleet Manager. The vehicle will be appropriate for the conduct of the Force s business and the decision of the Fleet Manager in this regard shall be final. In selecting the vehicles suitable for inclusion on the list, the Fleet Manager will take account of the equality duties that apply to all protected characteristics that qualify for protection under Section 4 of the Equality Act Qualifying post holders with an existing car loan from the Force will be required to repay the loan in full before entering the scheme. 2. Fuel All fuel for the vehicle must be paid for by means of a fuel card issued for the purpose and all fuel slips must be retained by the post holder for a period of 7 years. A full and accurate record of all miles travelled must be kept in the log book provided with the vehicle. The top copy shall be submitted on a monthly basis to the Business Support Unit. Post holders will be required to consent to the private mileage charge being deducted from salary at the HMRC advisory fuel rate per mile. 3. Withdrawal of Force Cars Decisions on the replacement of individual vehicles are made on economic grounds and at the discretion of the Fleet Manger in order to ensure that the replacement cycle minimises the vehicle costs of the scheme rather than being automatically due after a set mileage or time period per car. It is a condition of the provision of a Force car that it may be withdrawn by the Force at its unfettered discretion at any time. The Force shall not be required to justify such withdrawal but will, under normal circumstances, provide an appropriate period of notice (minimum of six months). Immediately upon the date of expiry of such notice the post holder concerned must return the car, together with all keys and fuel card to the Force at the post holder s usual place of employment. The post holder s eligibility to participate in the scheme may be terminated in certain circumstances including but not limited to the following: Retirement; Resignation; Dismissal; Redundancy; Loss of licence; Persistent abuse / wilful neglect of

5 the vehicle; or Refusal to make payments required by the scheme; Persistently untimely submission of mileage details. The post holder acknowledges that in such circumstances a date will be agreed for the return of the vehicle. In the event of a dispute, the decision of the Force will be final. The post holder will indemnify the Force for all costs associated with the recovery of the vehicle in the event that the post holder fails to return the vehicle by the specified date. 4. Private Use of a Force Car The private use of a Force car is permitted by the post holder to whom the vehicle is allocated. Such use is defined as including home to office travel and any other use made of the vehicle not connected with the Force s business. In addition, the post holder s spouse or partner is authorised to drive the vehicle. All costs of fuel for private mileage will be borne by the post holder to whom the vehicle is allocated, as detailed in paragraph Holiday Use of a Force Car Post holders to whom a Force car has been allocated are permitted to use the car during annual and public holidays, subject to the following conditions: A car may be used for annual holidays taken outside the United Kingdom, subject to the prior approval of the Fleet Manager or his designated representative. The post holder will be responsible for any costs or charges involved and also for the costs of car ferry, motorail or equivalent services and any other charges associated with taking the car abroad. The cost of fuel used during the holiday periods must be borne by the post holder, as indicated in paragraph Maintenance It is the responsibility of the post holder to whom the car is allocated to ensure it is maintained in a clean condition and in good mechanical working order. The post holder is responsible for keeping the car clean internally and externally and for conducting routine checks on tyre pressures, oil, etc. The post holder will report all damage or defects immediately to the Fleet Manager by use of the appropriate defects form, copies of which are available from Divisional workshops and the main unit at Headquarters or alternatively, can be downloaded from the Fleet Services intranet site. For the purposes of this document, the car shall be regarded as being in the ownership of the Force. The user has the additional responsibility of satisfying any special requirements placed on the use of the car by the Force. The monthly charge payable by the post holder includes an element covering routine maintenance and replacement tyres associated with the private use of the vehicle. However, any additional costs incurred due to deliberate abuse or wilful neglect will also be charged to the user. All cars are covered by warranty, which should be used in all circumstances. Services / maintenance will be arranged by the Fleet Manager. 7. Insurance Force cars are covered by the Force s vehicle insurance arrangements. The insurance cover extends to the post holder s spouse or partner and to employees driving Force cars, provided that they have been duly authorised.

6 All drivers must hold a current driving licence. Where an insurance claim arises, the post holder will be responsible for the initial payment of the relevant excess if the damage occurred whilst the vehicle was being used privately. If the excess is subsequently recovered from a third party the post holder will be reimbursed the relevant sum. All accident damage will be reported immediately to the Fleet Manager using the relevant form and all third party claims will be dealt with by Legal Services. 8. Collisions If involved in a collision, the driver of the Force s fleet vehicle must: Obtain name(s) and address(es) of other driver(s) involved; Note their vehicle registration number(s) and make of vehicle(s); Try to ascertain the name / address of their insurers; Note names and addresses of independent witnesses and make a rough diagram of the accident; If there is injury to any person or animal, or damage to another vehicle or other property, give driver s name and address, the name and address of the owner of the vehicle being driven and the registration number of the vehicle to anyone who has reasonable grounds for requesting the information; Not discuss whose fault the collision was or admit any liability. If this instruction is not adhered to it may create difficulties for the Force in handling the claim. If the collision occurs whilst the car is being driven by a police officer using blue lights and horns, then the accident must be treated as a police vehicle accident and reported to a police officer in the locality where it occurred. In these circumstances, the collision should be the subject of a detailed report to the Fleet Manager as soon as possible. 9. Records It is a requirement of these arrangements that each individual to whom a Force car is allocated should maintain a record of business mileage for income tax purposes. Any mileage not recorded as business mileage will be considered to be private mileage. A certified monthly mileage return (top sheet of vehicle log book) must be submitted in sufficient time to arrive in Finance by the 7 th of the month to enable Payroll to calculate the appropriate private mileage contribution due from the post holder. Failure to deliver a form by the relevant date will result in an estimate of private mileage being made by Payroll. Membership of the scheme implies that the post holder consents to this arrangement, with any appropriate adjustments being made in the following month. Persistent failure to submit forms by the due date may prejudice the post holder s participation in this scheme. In addition, it is important that the Force can identify who was driving the car at any given time. It will be assumed that the qualifying post holder is the driver, unless the log book allocated to the car denotes otherwise. It is important therefore that, if the car is driven by anyone other than the post holder to whom the vehicle is allocated, the log book is completed accordingly, e.g. the post holder s spouse, or another officer of the Force. 10. Breakdown All cars will have full breakdown cover. 11. Other Vehicle Use Post holders with Force cars will be expected to allow other members of the Force to utilise the

7 vehicle from time to time for operational police-related duties (not routine business travel). Advance notification will be provided to the post holder if the vehicle is required and demand will be coordinated / managed by the Fleet Manager who will also be responsible for arranging the hire of a suitable replacement vehicle for the post holder s use. 12. Taxation The Appendix to this Policy gives an indication of the Force s current understanding of the tax position. A statement will be issued of the estimated tax position of each individual for P11 D purposes. It is a matter for the individual to check their precise tax situation with HM Revenue and Customs. The Force does not accept any responsibility for any personal income tax liabilities for users of the scheme or for any changes in tax legislation which may affect an individual s income tax positions. 13. Charges The vehicle provided to the post holder will be modified for police use and can be recalled to support operational policing requirements. Therefore, for taxation purposes, it is regarded as an asset rather than a company car. However, since the vehicle is available for the private use of the post holder it will incur a personal tax liability. Private mileage will be charged at the prevailing HMRC advisory fuel rate per mile. Post holders will consent to the private mileage charge being deducted from salary. It is vital that monthly mileage returns are submitted by the specified date. The Fleet Manager will advise the Payroll Section once the vehicle has been collected by the post holder and confirm any additional payments that the post holder is responsible for in connection with personally specified items in order that an invoice can be raised. Deductions from salary will commence from the first available payday after collection. Where it is not possible to make a salary deduction in respect of the first month (pro rata) will be collected the following month in addition to the deduction due for that month. 14. General Points The post holder is liable for the payment of any fines, charges or penalties for the vehicle during the period of use except when such charges are incurred when the vehicle has been recalled for police use. Nothing in the above agreement will preclude an officer from choosing to remain as an essential / casual user. However, in such circumstances the officer will not be eligible to participate in this scheme. Officers taking up posts where an existing Force car is available (due, for example, to the retirement of the previous post holder) and who wish to access the scheme will be expected to utilise the existing car until such time as the Fleet Manager determines the car is due for replacement in accordance with the criteria described in paragraph 6. Following the disposal of the vehicle, the post holder will be free to choose an alternative vehicle. Officers with a Force car moving from an eligible post to another eligible post will take the vehicle with them. Officers provided with a vehicle will be expected to use the car for all business journeys and as a general rule will not be entitled to claim first class rail travel. The scheme is partially funded from anticipated savings on hire of vehicles and first class rail travel and, therefore, where rail travel is considered more appropriate, the prior approval of the relevant chief officer must be obtained.

8 Force cars adapted for police use will be fitted with discreet blue lights or flashing headlights as appropriate. It is generally accepted that the post holder will retain the vehicle until it is disposed of in accordance with the criteria contained in paragraph 6, other than early termination in accordance with paragraph 9. Disposal of vehicles will be arranged by the Fleet Manager through auction. Post holders interested in purchasing the vehicle should register their interest with the Fleet Manager who will advise them of the date and location of the auction. 4. RELATED POLICIES, PROTOCOLS, PRACTICES OR SERVICE AGREEMENTS None 5. MONITORING This Policy will be monitored on an annual basis to ensure that it remains fit for purpose and continues to provide an economic solution to address the business needs of the organisation. 6. REVIEW This Policy will be reviewed on an annual basis to ensure that it remains fit for purpose and continues to provide an economic solution to address the business needs of the organisation. 7. WHO TO CONTACT ABOUT THIS POLICY The following individuals can be contacted to provide further advice or interpretation on its application in practice or for answering any specific queries or concerns: Director of Finance Fleet Manager Payroll Specialist Force Accountant

9 Appendix A Taxation Position (a) (b) (c) (d) Where a lease car allocated to an eligible post holder is adapted for police use, it becomes an asset for tax purposes and is taxable under Section 205, Income Tax (earnings and Pensions) Act, 2003 ( ITEPA ). This basis of taxation has previously been agreed by Inspector of Taxes throughout the UK. For the purposes of calculating the value of the benefit-in-kind of an asset, it s annual value is 20% of its market value (plus additional running costs, e.g. vehicle excise licence) at the time when the asset is first made available (not necessarily when the employee has the use of it for the first time) or, if greater, the yearly amount of any rent or hire charge paid for the asset by the Force. The taxable value of the benefit is reduced by a factor determined by the ratio between the business and private use of the asset. In this case, this is the ratio between business and private mileage. Any home to office mileage is private mileage. Tax relief is also given on whole days on which the car is unavailable to the primary user. During such periods the keys for the vehicle must also be surrendered. All private fuel charges will be reimbursed to the Force by the officer. All fuel payments will initially be paid by PHH cards. The officer will keep a log of all mileage. Private mileage will be charged at the prevailing HMRC advisory fuel rate.

10 For completion by qualifying post holders: I have read and understood the above Agreement and I agree to comply with all the obligations and to be bound by its content. I understand that I am liable for the full cost (inc. VAT) for any additional items of equipment that I specify to have fitted on the vehicle (the fitting of any additional equipment being subject to the prior approval of the Fleet Manager) and I accept that I will not receive any reimbursement for the same when the vehicle is sold. Signed: Print Name: Date: Rank: Authority to deduct private mileage charge from salary: I hereby authorise the Force to deduct the private mileage charge from my salary on the basis of the monthly return provided by me, furthermore in the event of the return not arriving in Finance by the specified date, I authorise an estimate of private mileage to be charged with the appropriate adjustment being effected in the following month. This authority is valid for the duration of my participation in the scheme. Signed: Date: