Accountable Director Executive Director of Resources (Deputy Chief Executive) Financial Planning Accountant

Transcription

1 Policy Number HR15 Policy Title LEASE CAR POLICY Accountable Director Executive Director of Resources (Deputy Chief Executive) Author Financial Planning Accountant This Policy is a valid document however; due to organisational changes some references to organisational structures or roles have now been superseded. The table below provided a list of old terminology used within the policy cross referenced against the new terminology to be used when reading this document. Superseded Terminology Director of Organisational development and Communications New Terminology Executive Director of Resources (Deputy Chief Executive) Safeguarding is Everybody s Business. This policy should be read in conjunction with the following statement: All Mersey Care NHS Trust employees have a statutory duty to safeguard and promote the welfare of children and vulnerable adults. This includes: Being alert to the possibility of child/vulnerable adult abuse and neglect through their observation of abuse, or by professional judgement made as a result of information gathered about the child/vulnerable adult. Knowing how to deal with a disclosure or allegation of child/adult abuse. Undertaking training as appropriate for their role and keep themselves updated. Being aware of and following the local policies and procedures they need to follow if they have a child/vulnerable adult concern. Ensuring appropriate advice and support is accessed either from managers, safeguarding ambassadors or the Trust Safeguarding team Participating in multi-agency working to safeguard the child or vulnerable adult (if appropriate to role). Ensure contemporaneous records are kept at all times and record keeping is in strict adherence to Mersey Care Trust policy and procedures and professional guidelines. Roles, responsibilities and accountabilities, will differ depending on the post you hold within the organisation Ensuring that all staff and their managers discuss and record any safeguarding issues that arise at each supervision session The date for review detailed on the front of all Mersey Care NHS Trust Policies does not mean that the document becomes invalid from this date. The review date is advisory and the organisation reserves the right to review a policy at any time due to organisation/ legal changes. Staff are advised to always check that they are using the correct version of any policies rather than referring to locally held copies. The most up to date version of all Trust policies can be found at the following web

2 address: es_and_procedures.aspx

3 LEASE CAR POLICY POLICY NO HR15 RATIFYING COMMITTEE Mersey Care Trust Board DATE RATIFIED Interim Review October 2014 NEXT REVIEW DATE March 2015 ACCOUNTABLE DIRECTOR: Director Of Organisational Development & Communications (Kim Crowe) POLICY AUTHOR: Dave Sproson, Financial Planning Accountant KEY POLICY ISSUES Detail the procedure for all eligible employees in relation to lease cars This policy is available in Braille, large text and electronic format on request. NB. Where it refers to write or in writing in this document, this means that the information is available in other formats to all parties concerned. Page 1 of 25

4 Page 2 of 25

5 CONTENTS Page 1. INTRODUCTION 1.1. Rationale 1.2 Scope 2. POLICY 2.1 Allocation of a lease car Terms of Hire 3. DEVELOPMENT AND CONSULTATION 4. REFERENCE DOCUMENTS No reference documents 5. BIBLIOGRAPHY 6. GLOSSARY Appendix A Appendix B Appendix C 7. IMPLEMENTATION PLAN Page 3 of 25

6 1. INTRODUCTION 1.1 Rationale This policy describes the application of the Lease Car Scheme of Mersey Care NHS Trust. It consolidates all previous policies, with the exception of the Director s policy, and is effective from 1 st February The scheme is available to employees who meet the necessary criteria, Section 5 refers, or where the Trust has agreed a lease car as part of an employee s remuneration package. All employees will be expected to participate in the scheme if they are classed as economically viable. 1.2 Scope 2. POLICY This policy applies to all eligible employees except Directors. 2.1 Allocation of a lease car Terms of Hire The allocation of a vehicle will commit the employee to a three-year agreement. Whilst participating in the scheme the employee will be required to have the vehicle at their disposal for official business when required. The Trust may offer a car that is not new if it has been released following the termination of use by another employee. In such cases, the period of use will be the unexpired portion of the three-year period and the contribution will be based on the original charge when the car was first supplied. This may involve negotiating the charge with the employee with the aim of reducing the early termination penalty to the Trust. Employees will be required to sign a document accepting the quotation of costs and rules and regulations of use of the car prior to the collection of the vehicle Journeys from Home to Work and return The first daily journey from home to headquarters/base and return home should be regarded as private mileage. Emergency calls from home should be considered as official mileage. If any employee s base is changed, normal protection arrangements will apply Cost to the Employee Page 4 of 25

7 In return for private use of the car, employees will be subjected to an annual charge, on a monthly basis, through deduction from salary Eligibility for obtaining a Lease Car The scheme is available on a voluntary basis to existing employees who are classified as Regular users under the existing regulations (see Appendix A). The scheme is, however, compulsory to new employees and those employees with a change of contract and who would have qualified under existing regular user regulations. The base vehicle for the general application of the scheme and the economic viability test is a Vauxhall Corsa v Life. In order to meet the requirements of disabled drivers and employees who are regularly required to carry bulky equipment, an alternative base vehicle can be negotiated with the Departmental Manager and the Lease Car Co-ordinator. The scheme is also available to be offered as part of an employee s agreed remuneration package. The Trust will have the discretion to offer a lease car to any officer who requires a car in order to fully carry out their role and where market research would indicate that the post may be difficult to recruit to. Those employees who currently have a lease car will continue to be eligible whilst employed in their current post. When the post that they currently occupy becomes vacant the remuneration package will not automatically include the entitlement to a lease car. Employees who are offered a lease car as part of their remuneration package will receive an annual allowance towards the cost of the lease vehicle. The allowance is banded depending on the employee s basic salary and the CO2 emissions of the vehicle chosen (see Appendix B). Employees who, on the date this policy comes into operation, have a lease car will remain on their existing terms until their current lease car comes to the end of its term. If you choose a car whose total lease cost (excluding VAT) is less than the base vehicle or annual allowance, the charge to you for the lease element is nil. A lease cost in excess of the base vehicle or annual allowance will mean that any costs over that allowance will be borne by you. In addition, there is Page 5 of 25

8 a charge for road fund licence, insurance and an admin charge. The Government and the Inland Revenue regard the provision of a lease car as a benefit in kind and therefore it is taxable as income. Appendix C gives more information and examples of the tax implications of having a lease car. Employees who qualify for a lease car, and who transfer a car from their previous employer, will be entitled to the terms of their previous employer s lease car scheme for that car only. Any subsequent lease cars will be provided under the terms of the Mersey Care NHS Trust Lease Car Scheme. This applies to employees who transfer to Mersey Care NHS Trust under a TUPE agreement Private and Business Mileage When requesting a quotation on the vehicle of your choice, the employee should specify their estimated business and private mileage for the duration of the three-year lease period. If at any point during the lease period, you realise that you have significantly under estimated, you are advised to let the Lease Car Co-ordinator know as soon as possible, in order that the Lease Company can be informed and any revised costings applied. At the end of the three-year period the total mileage travelled will be compared with the original mileage contracted for. If the mileage is above the contracted limit the Lease Company will levy an excess charge upon the Trust and conversely, if it is below, a refund may be given, subject to the conditions of the lease. Individual circumstances will be considered by the Trust, who will determine whether or not the charges/refunds are to be levied/passed on to the user and will depend on the reason for the variation. Charges for excess private mileage will always be passed on to the employee Miscellaneous Employees will pay for all petrol/diesel, together with oil and other fluids required outside normal repairs and servicing. Employees will be reimbursed in respect of petrol/diesel for official mileage. The current rate is pence per mile and is reviewed each year to take account of changes to fuel costs. Fixed penalty fines will always be the responsibility of the employee. Any fines passed to the contractor by the Police, Local Authority or any other agency, will be passed to the Page 6 of 25

9 employee for immediate clearance. Failure to clear these may result in an administration charge being levied by the Lease Company. Using the vehicle for towing purposes is permitted, subject to the instructions in the Driver s Handbook, but the cost of towing equipment and electrical modifications will be borne by the employee. Agreement by the Lease Company (via the Trust) must be obtained prior to any modifications being made. The Trust will meet the cost of a standard alarm should the vehicle not be fitted with one. The scheme includes AA/RAC or equivalent membership including Home Start and Relay. Full details of this will be included in the Driver s Information Pack supplied with each vehicle. The car can be used for normal private and business use by the employee and one other named driver. Use by additional drivers may be arranged by agreement with the Trust. In all instances original Driving Licences must be seen. An employee may take the lease car abroad provided that permission is sought a minimum of 28 days in advance together with evidence of adequate insurance cover in accordance with the requirement of each country to be visited. The Trust actively discourages the use of mobile phones whilst driving, and only when the relevant Trust Director authorises it as necessary to the post will the Trust pay for a hands free kit for the car Maintenance and Repairs The scheme provides for full maintenance which includes the cost of all servicing in accordance with the manufacturer s schedule, repairs, replacement of tyres, batteries etc (subject to the terms of the individual vehicle). Servicing and repairs will be carried out at service agents of the vehicle manufacturers that have been approved by the Lease Company. A driver's pack will be issued with each vehicle (and must remain with the vehicle throughout the hire period) which clearly details how the repair and servicing will be arranged and all costs will normally be settled between the nominated garage and the lease company. Page 7 of 25

10 2.1.8 Employee Responsibilities Lease charges are determined on the assumption that the vehicle will be kept in good condition and to the same high standard as if the employee owned the car. It is, therefore, in the interest of all parties that this standard is maintained, thus ensuring that the car retains its book value at the end of the contract period. The employee has a specific responsibility for the following: Keeping the car in a clean condition, at the employee s cost At regular intervals, checking the oil, water, battery, brake and any other fluid levels, tyre pressures and the condition of tyres. Ensuring that the anti-freeze level is checked and maintained at the level recommended by the manufacturer. Reporting promptly any defects or problems. Ensuring that the approved garage carries out the servicing and maintenance of the vehicle at the recommended intervals. Obtaining approval for repairs above any limits specified by the Lease Company. Ensuring that road fund licences are received and displayed by the due date. Ensuring the security of the car at all times. Ensuring the car s roadworthiness in accordance with the legal requirements as if he/she were the owner of the vehicle. All keys issued with the car must be returned with the vehicle. The Lease Company will charge for any duplicate keys that may be required Early Termination of Hire The employee's right to a car would automatically be terminated on the termination of his/her employment with the Trust. Should an employee reach retirement age during the period of the lease, they should bring this to the attention of the Lease Car Co-ordinator when requesting a quotation and if possible negotiate a shorter lease period. Page 8 of 25

11 The employee s right to a car may be terminated by the Trust at its discretion in the following circumstances (each case will be considered on its own merits) By the employee s breech of any condition of the scheme. In the event of the prolonged absence of the employee from normal duties. Where the employee s contribution cannot be recovered from his/her salary. When, in very exceptional conditions, it is agreed that the employee may terminate their participation in the scheme. The Trust will normally accept the return of a vehicle without penalty except in the instances set out above. In those instances the employee will be required to reimburse the Trust for any payment due to the Lease Company because of the premature termination of the agreement. The employee may, however, have the option of buying the vehicle at the current value, including settlement or any contractor penalties for early termination. If the employee is leaving the employ of the Trust the lease may be transferred to the new employer, subject to the consent of both the Lease Company and the new employer. Upon termination of the employee s participation in the scheme, the employee must return the car as directed and shall pay any outstanding contribution for private use which will be calculated up to the date of termination. In the event of the employee s death in service, or on ill-health retirement, there shall be no financial penalty to the employee or his/her estate for the early termination. Employees who are absent for an extended period of maternity leave or sick leave with no pay, may choose to continue the private use at the contracted charge or return the vehicle to the Trust. In the latter case, there shall be no financial penalty to the employee on account of early termination of the contract Normal termination of hire At the end of the three-year agreement the following will apply: Page 9 of 25

12 The car will be appraised for condition by the Lease Company in the presence of the employee. The employee will be required to reimburse the Trust the costs of bringing the car into good condition, taking normal wear and tear into account. The contract of hire will be terminated for the allocated vehicle Insurance The scheme includes comprehensive insurance whilst the vehicle is being used for both private and business use. The employee is responsible for providing adequate insurance for any personal property fitted to or left in the car. The insurance provides fully comprehensive insurance cover for private use of lease cars. Insurance will be extended to your partner or to members of your immediate family subject to original driving licences being shown to the Trust prior to driving the car. Cover for none NHS business is social, domestic and pleasure only. The insurance is subject to a 100 excess, 250 if under 21 years of age. The cost of the excess will be borne by the Trust where the incident takes place during business use and by the employee if during private use. In the event of theft, the insurance policy does NOT provide for a temporary replacement vehicle Accidents All incidents involving damage to the vehicle or personal injuries or injuries to a third party must be reported as soon as practical to the Lease Car Co-ordinator or nominated deputy who will advise on the process of obtaining quotes for repairs in line with the requirements of the Lease Company. In the event of an accident the following should be adhered to: You must: Page 10 of 25

13 Take the names, addresses and car registration details of all parties and witnesses involved. Report the incident to the Lease Car Co-ordinator or nominated deputy. Send all communication relating to the accident/incident unanswered directly to the Lease Car Co-ordinator. If asked for details of insurance etc, advise the third party that the vehicle is leased to Mersey Care NHS Trust, who will furnish all the relevant details. Complete an accident form and send it to the Lease Car Co-ordinator. You must NOT: Admit liability. Negotiate or make agreement with anyone regarding your responsibility for the accident. Make or offer any payment to any third party. Repudiate a claim without the agreement of the Trust. Arrange privately for any repairs. 3. DEVELOPMENT AND CONSULTATION This policy has been developed by the HR Policy Group which consists of representatives from Recognised staff organisations Senior Managers H.R. Staff 4. REFERENCE DOCUMENTS Not applicable 5. BIBLIOGRAPHY Not applicable. 6. GLOSSARY Not applicable Page 11 of 25

14 APPENDIX A Regular User Allowances Regular user allowances and mileage rates shall be paid to those employees who are classified as a regular user and for whom it is uneconomic to offer them a lease car even though they necessarily travel on NHS business and, in doing so either: or or travel an average more than 3,500 miles a year travel an average of at least 1,250 miles a year, and necessarily use their car an average of three days a week or spend an average of at least 50% of their time on such travel, including duties performed during the visits travel an average of at least 1,000 miles a year and spend an average of at least four days a week on travel, including the duties performed during the visits Page 12 of 25

15 APPENDIX B LEASE CAR POLICY BASE VEHICLE & ANNUAL LEASE ALLOWANCES 1. Regular User All other staff (Economic viability) Base vehicle Vauxhall Corsa v Life 2. Remuneration Package CO2 Emissions Salary Range Max of A4C Band 8a and above 2,663 2,130 Directors and Executive Team Members Refer to Directors Policy Page 13 of 25

16 APPENDIX C LEASE CAR SCHEME QUESTIONS AND ANSWER GUIDE INTRODUCTION The NHS Lease Car scheme is governed by Section 17 of the Agenda for Change Terms & Conditions of Service Handbook. The questions and answers below attempt to explain how the scheme operates within Mersey Care NHS Trust. 1 What category of staff will be eligible for the scheme? The scheme is on a voluntary basis to existing employees who are currently classified as Regular Users under the existing regulations. The scheme will however be compulsory to new or existing employees of Mersey Care NHS Trust who become regular users, or those with a change of contract and are classed as economically viable. Staff who are not Regular Users can be supplied with a car but will have to pay the full cost of the vehicle. The scheme also applies where the Trust has agreed a lease car as part of an employee s remuneration package. 2 What will happen if I am a new employee who is economically viable but does not wish to have a Lease car? You may use your own vehicle, but will only be paid at the Public Transport rate for any official mileage. This rate is currently 23 pence per mile. 3 What reimbursement will I receive for official use of a Lease Car? The Trust pays pence per mile for all official journeys. This is calculated on the following basis. Cost of 1 gallon of Petrol Urban cycle for base vehicle (35 mpg) If the car selected has a lesser mileage per gallon, then the reimbursement may not fully cover the cost of petrol. Page 14 of 25

17 4 What will be the contribution I will have to make towards the cost of the vehicle? The Terms & Conditions Handbook outline the charges to be made. These vary and are dependent upon the official and private mileage undertaken by an employee and the make and model of vehicle chosen. The cost of manufacturers fitted options and dealer fitted accessories will be the responsibility of the employee. 5 What will be the base vehicle? The base vehicle for Mersey Care NHS Trust is the Vauxhall Corsa v Life. 6 What kind of cars will be available? Contracts have been arranged with all leading lease companies to provide the full range of cars at competitive prices. You will have to pay all costs over and above those applicable to the base vehicle. 7 Can I have a larger or smaller engine car? Yes, but the payment by the trust will only be equal to the cost of the base vehicle or annual allowance. If you opt for a different car and it is a smaller engine this will probably be classed as the base vehicle if the repayments are less than that for the official base vehicle. 8 If I choose a car with extras such as a sunroof or metallic paint, will I pay extra? Yes, the extra cost will be given to you at the same time as the estimate of costs for the chosen vehicle. 9 Will I have to arrange insurance for my Lease Car? No, the Trust will arrange fully comprehensive insurance on your behalf. 10 Can another driver be named in the insurance? Yes. However, learner drivers are not allowed. 11 Will my Lease Car have a security alarm? Yes, the Trust has adopted a policy of insisting that all of our Lease Cars are fitted with security alarms, this policy has significantly reduced the number of theft and break-in insurance claims, which in turn has helped keep insurance premium increases at a lower level. The Trust will pay for the cost of the alarm on the base vehicle. If a different car is chosen and the alarm costs more, the employee must pay the additional costs over that of the base vehicle. Page 15 of 25

18 12 Can I take the car abroad? Yes, provided that permission is sought 28 days in advance to the Trust and any additional insurance costs are met by the employee. 13 How long is the agreement for? The agreement is for a three year period. If you wish to terminate the agreement before the end of three years there will be a penalty payment to be made. This could be between three and nine month s full rental, (i.e. your contribution plus the Trust s contribution) but may vary dependent on circumstances. An example of how penalty charges are calculated as follows:- Annual lease cost of vehicle 2, (inc. VAT) CAR RETURNED PENALTY 1st year 9 Months lease ( 2, x 9 / 12) = 1, nd year 6 Months lease ( 2, x 6 / 12) = 1, rd year 3 Months lease ( 2, x 3 / 12) = The above figures are only examples and penalty charges will vary from contractor to contractor. However, in the event of early retirement on the grounds of ill-health, maternity leave or employee s death, there will be no financial penalty. 14 What will happen if I am promoted? If the new post is subject to regular user status then you will be allowed to keep the vehicle for the reminder of the lease although the charges may have to be reviewed to take account of the new mileage. (it may be advisable to obtain a new lease charge quotation). If the new post does not meet the regular user requirements then the employee can retain the car and pay the increased costs, alternatively, the employee can return the car and incur penalty charges for the early cancellation. We cannot however accept any liability for any increase in the income tax benefits in kind. These conditions only apply to promotions within the Trust. 15 Does the monthly payment change during the period of the contract? The payment remains the same unless there is a change in the road fund licence, V.A.T., insurance arrangements or a substantial change in mileage. The Trust also reserves the right to pass on manufacturer s increases introduced between the issue of the contract and the supply of the vehicle. Page 16 of 25

19 16 What will happen if my private mileage increases above the figure I had originally estimated? The Trust will review private and business mileage figures automatically after 18 month s. As the lease companies levy excess mileage charges but may not make refunds for under used mileage at the end of the three year contract, it is in the individual driver s interest to inform the Lease Car coordinator of any large increase or decrease in private mileage 17 Can I transfer my agreement if I move to another Trust? This would depend upon negotiations with the supplier and the new Trust, but is normally acceptable. 18 What will happen if I terminate my employment with the Trust and National Health Service? You will be liable for an early termination penalty. (see question 14 ) 19 What if I am on maternity leave or on approved training course? You may continue to use the car privately at the contracted charge or you may return the car to the Trust. If you return the car in these circumstances, there will be no financial penalty to you where the absence is for a period in excess of four months. 20 Can I buy the car at the end of the three years? You will need to negotiate this with the supplier yourself, but we are advised that in most cases you will be given first option. 21 Can I tow with the car? Yes, subject to the instructions in the Driver s Handbook. Any towing facility fitted to the car will be at your expense and subject to agreement with the supplier. 22 What if I receive a parking ticket or other such fine? All fines will be the responsibility of the employee, even if on official business. If you do not pay these directly, the manufacturers will pass on an Administration Handling Fee, which you will also have to pay. In such cases the Trust will also charge you an administration fee. Page 17 of 25

20 23 Will the car supplied always be a new vehicle? In the majority of cases the vehicle supplied will be a new vehicle, but the Trust may offer, subject to negotiation with the employee, a car that has been returned. In such cases, the period of use will be the unexpired portion of the three year contract and the contribution will be the original charge duly revised using the assumed mileage of the new user (if timing allows). 24 Will the fact that I have a Lease car be reported to HM Revenue and Customs? Yes. It will, however, be up to the individual assessment as to whether or not there is tax liability. See attached document Taxation - Benefits in Kind. 25 Can the use of a Lease Car be withdrawn by the Trust? Yes, if the facility is abused then the car will be withdrawn. However, each case will be given full consideration on its own merits. 26 What happens if I have an accident? All accident or theft claims must be reported to the Lease Car Co-ordinator on the next working day, who will provide you with an Accident/Theft form for you to complete and return to the Trust. You will also be provided with full details of how to proceed with your claim (details can be found in the pack already provided).in certain cases, the insurance company may need to inspect the vehicle before repairs can be authorised. 27 Will a replacement vehicle be available? Yes, the Trust only uses one garage for repairs and they will provide you with a courtesy car. 28 Do I have to take my Lease Car to the garage from which I received the car for contract service and maintenance? No, your car can be serviced by any dealer who is approved by the Lease Car Company. 29 What happens if my car is stolen? The insurance policy does NOT provide for a replacement vehicle in the event of theft and salary contributions must continue during this time. The above questions and answers are detailed in an attempt to clarify some of the points that have been previously raised. Further Information is contained in the Lease Car Policy. Page 18 of 25

21 LEASE CAR SCHEME TAXATION BENEFIT IN KIND All company cars are regarded as a Benefit in Kind by HM Customs and Revenue. The benefit in kind is calculated using the List Price (P11D value) of the car, the value of any extras or accessories fitted, and a percentage determined by the car s CO2 emissions. The benefit in kind commences from a base of 15% of the P11D price for cars emitting 140 g/km of CO2 or less, with 1% increments for every 5 g/km of CO2 emitted, up to 35% at 240 g/km. The figures for 2005/06 are: Taxable percentage of P11D values against CO2 emissions Percentage of P11D value petrol vehicles (%) CO2 Emissions (g/km) Percentage of P11D value diesel vehicles (%) (if not EU4 compliant) Page 19 of 25

22 HOW TO CALCULATE YOUR BIK (BENEFIT IN KIND) TAX LIABILITY EXAMPLE ONE Petrol Cars with approved CO2 emissions figure. Price of car for Tax purposes is 15,000 CO2 emissions are 158 g/km (Round down to 155) Use 155 to look up the percentage of the car s list price Percentage is 18% Basic car benefit charge is 15,000 x 18% = 2,700 Less employee s contribution - 1,000 Driver s tax bracket 22% x 2,700-1,000 = 374 pa EXAMPLE TWO Diesel Cars with approved CO2 emissions Price of car for Tax purposes 20,000 CO2 emissions are 212 g/km (Round down to 210) Use 210 to look up the percentage of the car s list price Percentage is 32% Basic car benefit charge is 20,000 x 32% = 6,400 Less employee s contribution - 1,000 Drivers tax bracket 40% x 6,400-1,000 = 2,160pa Page 20 of 25

23 FURTHER USEFUL INFORMATION P11D To help you carry out the above calculation for your own Benefit In Kind, you will find the P11D value and CO2 emissions for your car on the copy of the document headed PERSONAL TRANSPORT PLAN in section 111 marked VALUE, in the Lease Car Handbook you received. CO2 emissions can also be found on the internet at VEHICLE EXCISE DUTY (ROAD TAX) Please find listed below a table showing the new Road Fund Tax figures, which vary depending on the CO2 emissions and the type of car you have, Petrol/Diesel or Clean Fuels. (Subject to change each year) Current VED Bands BAND CO2 EMISSIONS PETROL DIESEL ALTERNATIVE FUEL A Up to B 101 to C 121 to D 151 to E 166 to F Over Page 21 of 25

24 Lease Car - Quotation Request Name Address Personal Information Business Miles Private Miles Quotation Details Per annum Per annum Vehicles Payroll Number Home Telephone Number Work Telephone Number Base Manager 1 2 Managers Signature 3 Date test was passed Signature Date Colour Please specify make, model, edition, engine size, no. of doors, colour and body style (i.e. Saloon, hatchback, estate etc) Important Notice Please do not request more than three quotes on this form. Any figures given are subject to amendment reflecting Manufacturer and Lease Company price fluctuations. Please check all vehicle details and availability at this point to avoid future disappointment. Page 22 of 25

25 Lease Car/Regular User Allowance Viability Study Form TO: Payroll Services Rathbone Hospital Please carry out a viability study in respect of Lease Car/Regular User Allowance for the following:- Name Payroll Number Whole Time or Part Time Address Base Commencement in post Contract Type Change of post Current Lease Expiry Date No of days travelling per week Estimated Business Mileage Estimated Private Mileage Current Vehicle Engine Capacity Per annum Per annum I hereby confirm the above estimated annual mileage to be a reasonable estimate. Signed: Designation: Date: Managers Name: Managers Signature: Date: Please note: The Payroll Service Section will endeavour to provide the results of this study within 10 working days of receipt. Page 23 of 25