Lockton Health and Safety Manual

 You have the prior approval of your MD. (Exchange of e‐mails  prior to inception of the hire will suffice)   The booking is made in the name of the company, not in the  name of an individual.   The vehicle is hired solely for use on company business.  Personal use of hire cars is not allowed.  You should inspect the condition of the vehicle at the  commencement of the hire and satisfy yourself that the vehicle is in  good condition and is satisfactory to commence the hire. If in doubt  do not take the vehicle and return to the hire company desk and  request a replacement.  If a hire is made in the name of an individual or if there is any  personal use of the vehicle, then, following a change in the tax rules  from April 2002, the amount that can be claimed as a business  expense without tax consequences for the individual is limited to the  Revenue approved mileage rate for each business mile. The Revenue  approved mileage rate (and therefore the amount you can claim if  you hire under your own name) will almost certainly be less than the  cost of the car hire.  Insurance of a Hired Vehicle  When you rent a car you must make it clear, if appropriate, that you  may be carrying books, documents, a PC, or other work‐related  equipment and that the vehicle will be used for business.  Whether in the UK or abroad, if you hire a vehicle for business or  private use, it is essential you take out insurance and arrange for  collision damage waiver at the time of the hire commencing.  Except when a Company’s leased vehicle becomes un‐roadworthy  and a relief vehicle is supplied by the leasing company, you are not  covered under any of:

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V7 01/12/2017 uncontrolled Document when printed