I think you are incorrect there. If you have a coompany car you don't get paid for each Km you drive since the costs are incurred by the company.
Will get some more info to prove / disprove my statement, until then , civil service rates 2007
Motor Travel Rates Update July 2007
Motor Travel Rates 1st July 2007-This covers reimbursement of Motoring Expenses to Employees (including Directors)
INTRODUCTION
Payments by an employer which are no more than reimbursement of allowable expenses actually incurred by an employee may be paid free of tax in certain circumstances, in accordance with legislation. The law provides that employees’ expenses qualify for deduction by them only where they are incurred “Wholly exclusively and necessarily” in performing the duties of the employment. Expenses which are incurred by employees in travelling to and from the place of employment are not allowance for tax purposes and any reimbursement of these expenses must be treated as pay.
Where an employee’s allowable expenses are reimbursed free of tax by an employer, the question of an income tax claim by the employee for those expenses does not of course arise.
REIMBURSEMENT OF FLAT-RATE TRAVEL ALLOWANCES
Where employees use their private cars for business purposes, reimbursement in respect of allowable motoring expenses can be effected by way of flat-rate mileage allowances.
Mileage allowances are a formula which attempt to arrive at likely allowance motoring expenses through a standard costs system. The system applies where the car is owned by the employee and all motoring expenses are met by the employee. If any specific motoring expenses (including finance costs and exceptional expenditures) are reimbursed by the employer, the tax office should be approached as to the appropriate tax treatment.
There are two types of mileage allowance schemes which are acceptable for tax purposes, if an employee bears all the motoring expenses:
The prevailing schedule of Civil Service rates; or
Any other schedule with rates not greater than the Civil Service rates; or
Either of these two reimbursement rates may be applied without specific Revenue approval where a satisfactory recording and internal control system is in operation.
CIVIL SERVICE RATES
Following a general review of the Civil Service Motor Mileage Rates changes to the schedule were announced in November 2001. The changes bring into effect a simplified mileage rate structure involving a reduction in the mileage bands from six to two bands and streamlining the categories of car engine capacities. In addition, all Civil Service employees have a mileage year based on the calendar year.
The new rates and car engine capacities, details of which are shown below, apply with effect from 01 July 2006. Please note the new rates are referred in kilometres.
Motor Travel Rates Update July 2007
For individuals who are obliged to use their car in the normal course of their duties:
Motor Cars effective from the 1st of July 2007
Official Motor Travel in Calendar Year
Engine Capacity up to 1200cc Engine Capacity 1201cc to 1500cc Engine Capacity 1501 cc and over Up to 6437km 52.16cent 61.66cent 78.32 cent 6438 and over 27.08 cent 30.96 cent 36.65cent
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