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055/2013 – Provided vehicle scheme for Executive Officers – 12 July 2013

Executive Summary and recommendation:


Following consultation this paper seeks approval for a reduction in the monetary value of the Executive Provided Vehicles and recommends a move from the current tiered scheme to a flat rate value for each Executive Officer provided vehicle.

For clarification for the purposes of this decision notice Executive Officers consist of the Chief Constable, Deputy Chief Constable, Assistant Chief Constable and the Chief Executive Officer.


It should be noted that this is a joint decision notice of the Commissioner and Chief Constable. The terms and conditions of the Deputy Chief Constable and Assistant Chief Constable posts are those of the Chief Constable to determine. The Chief Constable and Commissioner have agreed that it is advantageous to maintain one scheme for Executive Officers and so this joint decision notice has been prepared for a joint decision. The taxation implications associated with these arrangements have been the subject of active engagement with the HMRC and form part of normal practice in terms of wider periodic compliance visits. The arrangements have consistently been confirmed as compliant.


The recommendation will result in overall cost saving and administratively simpler arrangement. It will also comply with contractual arrangements and ensure the operational effectiveness and productivity of the individuals concerned.

Police and Crime Commissioner decision:


Signature Date 12 July 2013
Title Police & Crime Commissioner for North Yorkshire

Introduction and background

North Yorkshire Police (NYP) currently operates a provided vehicle scheme, which has been in place for a number of years.

The scheme provides eligible officers with a vehicle for personal and private use as part of their terms and conditions of employment. Currently all Police Officers of Superintendent rank and above are eligible for a provided vehicle. The only Police Staff grade eligible for the scheme was the Chief Officer Resources. This role is no longer in the NYP Organisational Structure, but there is a new role of Chief Executive Officer (Police and Crime Commissioner) to which this applies.

All officers up to Executive grade have the same make and model of vehicle as a force beat car, which is currently a Vauxhall Astra Estate. This decision notice does not affect officers of Superintending rank and deals only with Executive Officers.

It should be noted that this is a joint decision notice of the Commissioner and Chief Constable. The terms and conditions of the Deputy Chief Constable and Assistant Chief Constable posts are those of the Chief Constable to determine. The Chief Constable and Commissioner have agreed that it is advantageous to maintain one scheme for Executive Officers and so this joint decision notice has been prepared for a joint decision.

For the purpose of this decision notice Executive Officers are classed as the Chief Constable, Deputy Chief Constable, Assistant Chief Constable and Chief Executive Officer. Officers have been provided with a vehicle, based on the current policy which sets out a tiered approach to vehicle provision. The tiers were established as follows:

  1. Chief Constable (100%)
  2. Deputy Chief Constable (up to 87.5%)
  3. Assistant Chief Constables and Chief Finance Officer (up to 75%)

The monetary values originally set were:

Chief Constable £40,000
Deputy Chief Constable £35,000 (i.e. 87.5% of £40,000)
Assistant Chief Constable £30,000 (i.e. 75% of £40,000)

These values include VAT as NYP cannot re-claim the VAT on a vehicle with private use. However it should be noted that vehicles provided to Operational Officers are equipped with police equipment to enable operational duties to be performed. Should a marked vehicle be required, this is via a pool vehicle provided for Chief Officer use.

The existing policy is based on the value of the Chief Officer vehicle and is scaled to reflect relative positions in the organisation. However, since the introduction of Police and Crime Commissioners, and a change in organisational structure and appointment of a new Chief Constable the policy and values have been reconsidered.

Following the appointment of the Chief Constable and the review of Strategic Leadership, Statutory Officers, Decision Making and Senior Management the Chief Constable and Chief Executive Officer provided vehicle values are now both £30,000.

Having undertaken a review this Decision Notice seeks approval from the Chief Constable and Commissioner to the following changes to the scheme:

  • Withdraw the previous tiered approach to Chief Officer vehicles
  • Implement a standard monetary value for Executive Officer provided vehicles
  • Amend the current policy to reflect these changes

The individuals affected by this proposal have been consulted and support the change. In relation to the Deputy Chief Constable, the terms of his appointment are varied by consent to provide for a vehicle value of £30,000 rather than £35,000.

The contractual position of the Chief Executive Officer is that a provided vehicle or monetary value of that amount over a three year period is the entitlement.

The relevant excerpt from the current policy is provided at Appendix A below for information.

Matters for consideration

The changes in organisational structures and reporting following the introduction of the Police and Crime Commissioners and the current financial climate have informed this proposal.

The operational requirement has been considered and given the frequency and volume of travel of the post holders, vehicles of this value have been deemed suitable to provide transport that is resilient and flexible. All vehicles are considered on a whole life costing model and advantage is taken of national contracts and frameworks to ensure value for money purchases.

Other options considered, if any

Other options have not been considered. Detailed assessments have previously been undertaken of alternative options and value for money whole life costing of vehicles and provision. The professionally qualified Transport Manager has evaluated options and manages all fleet to a whole life costing model.

Contribution to Police and Crime Plan outcomes

This proposal will contribute to the Police and Crime Plan Goal 3 (More for Less).

Consultations carried out

Not applicable

Financial Implications/Value for money

This will see a cost saving on vehicle purchases of £15,000 over a three year period.

The taxation implications associated with provided vehicles had initial communications to HMRC in 1996 and covered the situation that where they were fitted with police radios and concealed blue lights, and therefore considered as genuine emergency vehicles.

Compliance of statutory year end benefit P11d returns were established with year end statements being issued to officers. NYP have continuously undertaken assurance reviews and participated in compliance visits with HMRC, these have taken place on several occasions from 1997, with the last compliance visit concluding in 2011. Compliance visits review the whole HMRC tax compliance and provided vehicles and have provided additional assurance in terms of compliance with HMRC requirements.

Legal Implications

This report proposes the adoption of a scheme of consistent values for vehicles to be provided at the expense of the police fund to personnel in a defined category of ‘Executive Officer’. The category includes (a) officers above the rank of Chief Superintendent (the Chief Constable, Deputy Chief Constable and Assistant Chief Constables); and (b) one employee of the Police & Crime Commissioner (the Chief Executive Officer). The following basic legal propositions apply:

  1. The Police & Crime Commissioner (in the case of the Chief Constable) and the Chief Constable (in the case of the Deputy and Assistant Chief Constables) are taken to have power by virtue of the Determinations in force for the time being to Regulation 34 Police Regulations 2003 as amended, to provide a motor vehicle by way of allowance to constables serving in those ranks.
  2. The Police & Crime Commissioner has power by virtue of Paragraph 1 of Schedule 13 to the Police Reform & Social Responsibility Act 2011 (and as a matter of general contract law) to provide a motor vehicle (or, as in this instance, an allowance intended to fund the purchase of a motor vehicle) to the Chief Executive Officer.

I have taken this report to mean that the agreement as to the specific terms of the proposed scheme, has been reached as between the Police & Crime Commissioner or the Chief Constable, and the individual personnel in each case; either as part of the agreements reached as to personal terms consequent upon the Review of Strategic Leadership, Statutory Officers, Decision Making and Senior Management; or by individual dialogue as the case may be.

In consultation with the author of this report (the Head of Workforce Support Services) and the Commissioner’s Chief Finance Officer, I have made some amendments to this report; in particular to the wording used to explain the comparison between the terms of the old scheme and the new to make clear how exactly the reduction in value to the Chief Constable and Deputy Chief Constable’s vehicles are arrived at in legal terms. I have also in view of the alterations made in consultation with those colleagues (although the report is a collegiate document and in principle a matter within the remit of the statutory Chief Executive to administer) respectfully attributed the authorship of this report jointly to the Commissioner’s CFO and the Head of Workforce Support Services rather than the Chief Executive Officer as was the case in drafts which pre-dated my amendments.

Simon Dennis
Force Solicitor & Head of Legal & Compliance Services

Equality Implications

There are no equalities implications arising from this proposal.

Public Access to information

The Police and Crime Commissioner wishes to be as open and transparent as possible about the decisions he/she takes or are taken in his/her name. All decisions taken by the Commissioner will be subject to the Freedom of Information Act 2000 (FOIA).

As a general principle, the Commissioner expects to be able to publish all decisions taken and all matters taken into account and all advice received when reaching the decision. Part 1 of this Notice will detail all information which the Commissioner will disclose into the public domain. The decision and information in Part 1 will be made available on the NYPCC web site within 2 working days of approval.

Only where material is properly classified as restricted under the GPMS or if that material falls within the description at 2(2) of The Elected Local Policing Bodies (Specified Information) Order 2011 will the Commissioner not disclose decisions and/or information provided to enable that decision to be made. In these instances, Part 2 of the Form will be used to detail those matters considered to be restricted. Information in Part 2 will not be published.

Is there a Part 2 to this Notice –NO
Originating Officers Declaration: Julie McMurray (Head of Workforce Support Services) and Gary Macdonald (Commissioners Chief Finance Officer)

Director/Chief Officer Joanna Carter has reviewed the request and is satisfied that it is correct and consistent with the NYPCC’s plans and priorities. Commissioner and Chief Constable
Legal Advice Legal advice has been sought on this proposal and is considered not to expose the PCC to risk of legal challenge. Simon Dennis
12 July 2013
Financial Advice The CC CFO has both been consulted on this proposal, for which budgetary provision already exists or is to be made in accordance with Part 1 or Part 2 of this Notice Jane Palmer 004364
Equalities Advice An assessment has been made of the equality impact of this proposal. Either there is considered to be minimal impact or the impact is outlined in Part1 or Part2 of this Notice. Julie McMurray
Collar 6038
24th May 2013

We confirm that all the above advice has been sought and received and we are satisfied that this is an appropriate request to be submitted for a decision

Signature(s): Commissioner and Chief Constable
Date 12/7/13

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