. • If the employee is undertaking approximately 4,000 business mileage annually they may be eligible for a leased car • The other consideration is whether there is a benefit in kind implication – this would need to be explored once there was clarity on what exactly the employee is getting free from the Council and whether there is any reimbursement by the NHS to the Council • There are also practical aspects of how would the council know who community NHS staff are for them to be exempt – pay and reclaim from the Council or submission of vehicle registrations or issuing of permits. • If after clarification the scenario is payment of parking at base there may be other groups of staff subject to the same parking charges, would this not apply to them?