IN the heads of the Finance Bill published yesterday, details were given on the concession to low mileage company representatives. They will get 20 per cent benefit in kind (BIK) relief on their car if they spend 70 per cent or more of their time away from their workplace.

The relief is designed to help reps who do most of their travelling in cities. The previous high mileage tapering relief mostly benefitted reps who had to travel crosscountry. The dew relief will now be available where the business mileage exceeds 5,000 miles a year.

Claims for the new relief will be based on a two part certification process by employees and employers. Employees will have to maintain a log book with details of business mileage travelled, the business transacted, the amount of time spent travelling and the date of the journey. The employer will have to certify that the details are correct.

Mr Cyril McHugh, chief executive of the Society of the Irish Motor Industry (SIMI), said he welcomed the move for low mileage business travellers to have more relief. But he added he would have liked vehicle registration tax to be taken out of BIK relief.