Force Car Scheme: Allocation and Private Use Policy
1. Statement of Policy
The aim of this policy is to provide qualifying post holders with a vehicle appropriate for the conduct of the Force’s business and to set out how the scheme will operate within the force.
Applies (but not limited) to: All categories of Dyfed-Powys Police officers and staff, whether full-time, part-time, permanent, fixed term, temporary (including agency staff, associates and contractors), seconded staff and volunteers. Police Officers, staff and volunteers accessing and using Force assets and property must have due regard to the contents of this policy.
2. Policy Scope
This policy replaces all previous Force Car Scheme policies.
A car of a make and type deemed suitable by the Force may be provided to a qualifying post- holder.
The scheme is open to the following posts:
- Officers holding the substantive rank of Superintendent.
- Officers holding the substantive rank of Chief Superintendent.
- Officers holding the temporary rank of Superintendent which have been completed for 6 months or longer.
- Officers holding the temporary rank of Chief Superintendent which have been completed for 6 months or longer.
3. Powers and Policy/Legal Requirements
HMRC’s Records management and retention and disposal policy
HMRC’s Employment Income Manual
Income Tax (Earnings and Pensions) Act 2003
Finance Act 2017
4. Options and Contingencies
Allocation of Force Cars
Vehicles will be purchased through Blue Light commercials procurement framework utilising Fleets capital budget. The choice of vehicle will be decided upon based on value for money and CO2 emissions to ensure financial and sustainability goals are considered. The Fleet Manager will select a vehicle in line with the financial limit determined by the Director of Finance and it will be agreed with the chair of the Supt’s Association. The current financial limit is set at £25,000 and will be reviewed each year based on vehicle prices through the framework. The vehicle will be appropriate for the conduct of the Force’s business. The choice of additional extras will not be permissible. With the introduction of electric vehicles, a home charger will not be provided with the vehicle and is deemed to be a personal choice.
Vehicles will not be fitted with blue lights unless it is an operational necessity. The decision to do so will be authorised by Head of Fleet having consulted with the appropriate operational representative. Force cars adapted for police use will be fitted with discreet blue lights or flashing headlights as appropriate.
Officers taking up posts where an existing Force car is available (for example due to the retirement of the previous post holder) and who wish to access the scheme will be expected to utilise the existing car until the car is due for replacement in accordance with the criteria described under ‘Withdrawal of Force Cars’. New joiners to the scheme may have to wait up to one year to receive a vehicle. This will be based on the period within the financial year due to budget allocation and vehicle lead times set by manufacturers.
Fuel
All fuel for the vehicle must be paid for by post holders, and all fuel slips linked to business mileage must be retained by the post holder for a period of 7 years due to HMRC’s records management and retention and disposal policy. A full and accurate record of all business miles travelled must be documented using an electronic logbook provided by Payroll. For electric vehicles the post holders must document if the vehicle was charged using a home charger or public charger. A copy must be submitted monthly to the Payroll Department before 7th of the month for the previous month’s mileage. Post holders will be reimbursed for business mileage in their salary at the HMRC advisory fuel rate per mile or an appropriate mileage rate. Mileage should be submitted monthly to Fleet Services to allow accurate mileage updates to help with maintenance and vehicle replacement tracking. Failure to comply with these requirements could lead to the vehicle being withdrawn.
Withdrawal of Force Cars
- The car will be replaced, based off mileage reaching 100,000 miles or 7 years whichever comes first.
- 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 two months).
- Immediately upon the date of expiry of such notice the post holder concerned must return the car, together with all keys to the Force at the post holder’s usual place of employment.
- The post holder’s eligibility to participate in the scheme will be terminated one month after the following, except in extenuating circumstances and any extensions must be approved by the appropriate authority:
- Suspension
- Career break
- Other long-term absence
- In any of these circumstances, the force may immediately deactivate the blue light capability of the vehicle depending on the circumstances and nature of the case, this will be approved by the appropriate authority.
- The post holder’s eligibility to participate in the scheme may be terminated immediately in certain circumstances including but not limited to the following:
- Retirement;
- Dismissal;
- Redundancy;
- Loss of licence;
- Persistent abuse / wilful neglect of the vehicle;
- Refusal to make payments required by the scheme
- Refusal to comply with the policies requirements
- Transferred / moved positions to a non-qualifying position
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. It is generally accepted that the post holder will retain the vehicle until it is disposed of in accordance with the criteria contained under ‘Withdrawal of Force Cars’, other than in instances where there is early termination. 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.
If the post holder wishes to withdraw from the scheme, the post holder must inform Payroll and the Fleet manager giving a minimum of one months’ notice and will return the vehicle on an agreed date.
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 specifically permitted to drive the vehicle by the Chief Constable via the policy and accordingly the insurance is maintained.
- All costs of fuel for private mileage will be borne by the post holder to whom the vehicle is allocated.
Ordinary Commuting and Business Miles
Principles taken from HMRC’s Employment Income Manual should be adhered to when considering what constitutes Ordinary Commuting and what should be treated as Business miles. These include:
- Any ordinary journey to and from usual workplace shall be treated as private mileage, irrespective of whether an on-call function is being performed.
- Where the journey between home and a temporary workplace is broadly the same as the employee’s ordinary commuting journey this shall be classed as private mileage.
- Where the journey between home and a temporary workplace incurs an extra distance of 10 miles or more each way, this should be classed as business mileage in its entirety, irrespective of whether the route forms part of the ordinary commuting journey.
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 a designated representative.
- The post holder will be responsible for any costs or charges involved and 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 the ‘Fuel’ paragraph above.
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 using the online defects form provided by the Fleet department.
- 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.
- All cars are covered by warranty, which should be used in all circumstances.
- All services / maintenance and MOT’s will be arranged by the Fleet department. The post holder will notify the fleet department of any known upcoming services or MOTs to enable the scheduling of work.
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.
- All drivers must hold a valid 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. The current excess is £250; post holders will be notified of any changes to the excess.
- All accident damage will be reported immediately to the Fleet Manager using the relevant form provided by the Fleet department and all third-party claims will be dealt with by Legal Services.
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.
Records
It is a requirement of these arrangements that everyone to whom a Force car is allocated should maintain a record of business mileage. Any mileage not recorded as business mileage will be private mileage. A certified monthly electronic logbook provided by Payroll must be submitted in sufficient time to arrive with the Payroll department by the 7th of the month to enable Payroll to calculate the appropriate business mileage contribution due to the post holder for the month prior.
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 logbook 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 logbook is completed accordingly, e.g. another officer of the Force.
Breakdown
All cars will have breakdown cover through the AA and accessed by calling 0800 424 151. Any use of this service should be reported to the Fleet manager. Post holders should use out of hour’s services that the Fleet department provide such as tyre punctures and repairs through external companies where appropriate. To obtain contact details of out of hours services please contact the Fleet department.
Other Vehicle Use
Post holders with Force cars will be expected to allow other members of the Force to utilise the 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 co-ordinated / 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.
Taxation
All vehicles classed as ‘assets’ are taxable benefits. As of April 2025, all taxable benefits will be taxed at source direct through an individual’s pay in real time, rather than at the end of each tax year as in previous years via a P11d form.
Payrolled benefits will appear as a separate item on payslips as a taxable addition to earnings. This will allow for tax to be calculated and deducted at source on all benefits in place.
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.
The following points give an indication of the Force’s current understanding of the tax position:
- 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 2003”) plus further amendments in the Finance Act 2017.
- 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 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, plus additional running costs (e.g. insurance premium, maintenance, repairs, vehicle excise duty).
- Where a lease car allocated to an eligible post holder is not adapted for police use (e.g. does not have permanent blue lights fitted), it becomes a company car for tax purposes and is taxable under Sections 114 and 120-171, Income Tax (Earnings and Pensions) Act 2003 (“ITEPA 2003”) plus further amendments in the Finance Act 2017.
- The tax on company cars is determined using the car’s list price, the CO2 emissions of the vehicle and fuel type.
Unavailable Days
- Tax relief is 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.
Charges
- The vehicle provided to the post holder will be maybe 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.
- Business mileage will be reimbursed at the prevailing HMRC advisory fuel rate per mile or an appropriate mileage rate.
- 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.
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 with a Force car moving from an eligible position to another eligible position will take the vehicle with them.
- Officers with a Force car moving to a non-qualifying position will be required to surrender the car on the date of commencement in the new position.
- Officers provided with a vehicle will be expected to use the car for all business journeys and as a rule will not be entitled to claim rail travel. The scheme is partially funded from anticipated savings on hire of vehicles and rail travel and, therefore, where rail travel is considered more appropriate approval is required.
The Code of Ethics principles apply to this policy -
- Courage
- Respect and Empathy
- Public Service
5. Take action and review
To ensure effectiveness of this policy it will be reviewed regularly, taking account of challenges to the policy and any changes in legislation. The policy will be reviewed by a nominated role and will be overseen by the Strategic Fleet Board.
Policies will be reviewed initially after 12 months has elapsed and then will be subject to a biennial review (however the policy owner may undertake a review sooner if for example there are major changes to legislation associated with the policy, major changes to process etc).
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.
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.
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.
EQUALITY IMPACT ASSESSMENT COMPLETED: March 2026