To ask the Chancellor of the Exchequer what assessment he has made of the impact which the 10,000 mile 40 pence a mile tax ceiling for volunteer car drivers has on the voluntary sector. (188016)

The Chancellor keeps the statutory tax free mileage allowance rates for employees under review and considers changes and their impact on all drivers in the context of the Budget and pre-Budget report statements.

As I explained on 12 November 2007 in my reply to my hon. Friend’s earlier question on this subject, there is no upper ceiling on mileage payments for volunteer car drivers. HMRC allows volunteers to use the approved mileage allowance payment (AMAP) rate for convenience, but it is not mandatory and volunteer drivers can claim tax relief for the full cost of motoring by completing a return, if they wish to do so.