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Page 1: Car Policy Safe Driving ProposalThe Deloitte Car Scheme is managed by: Zenith Number One Great Exhibition Way Kirkstall Forge Leeds LS5 3BF Main Switchboard: 0344 848 8092 The vehicle

Car Policy Safe Driving Proposal

Page 2: Car Policy Safe Driving ProposalThe Deloitte Car Scheme is managed by: Zenith Number One Great Exhibition Way Kirkstall Forge Leeds LS5 3BF Main Switchboard: 0344 848 8092 The vehicle

- 2 -

Section Contents Page

1 Introduction 4

1.1 Zenith Contacts 4

1.2 Deloitte Contacts 4

1.3 Policy Issues 4

2 Responsibility 5

2.1 Driver Training 5

2.2 Changes in Circumstances 5

2.3 Vehicle Selection 5 2.4

2.5

Hire Vehicles

Required Standards of Driving

6

6

3 Health, Safety and Security 6

3.1 Working Alone 6

3.2 Posture 6 3.3 Planning a Journey 6 3.4 Tiredness/Breaks 6 3.5 Alcohol 6 3.6 Medication 6

3.7 Mobile Phone Use & Hand Held Units 6/7

3.8 Air Bags 7 3.9 Seat Belt Safety 7 3.10 Security 7/8

3.11 Severe Weather Checks 8

3.12 Motorw ay Safety 8 3.13 Speed Limits 8

3.14 Theft from Vehicles 8

3.15 Accidents 9

4 Scheme Information 9

4.1 Eligibility 9

4.2 Use of Vehicle 9

5 Scheme Entitlement, Terms & Conditions 9

5.1 Car Level 9 5.2 Salary Sacrif ice Amounts 9 5.3 Vehicle Accessories & Optional Extras 10 5.4 High Mileage Vehicles 10 5.5 Promotion 10 5.6 Early Termination 10/11 5.7 Resignation 11 5.8 Smoke Free Vehicles 11

5.9 License Endorsement and Suspension 11 5.10 Annual Driving Licence Audit 11 5.11 Photo Card Licence Renew als 12 5.12 End of Period Damage 12

6 Taxation of company cars

12

7 Ordering a New Car 12

7.1 Contact Numbers 12

7.2 What to do 13/14

8 Servicing and Maintenance 14

8.1 What is included 14

8.2 Repairs not covered by the Maintenance agreement 14 8.3 Booking a Service/Repair 14/15 8.4 Tyre Replacement/Repair 15 8.5 Windscreens & Glass Replacement/Repair 15 8.6 Breakdow n & Recovery 15 8.7 Technical Enquiries 15

8.8 Accidental Damage 15 8.9 Additional Valeting 15 8.10 Traff ic Offences 16

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8.11 Road Fund Licence/Recall Notices/MOT Reminders 16 Employee History Letters 16

9 Accident Management 16/17

9.1 Managers Scheme Procedures 17

9.2 All Employee Scheme Procedures 17/18

10 Insurance 18

10.1 Managers Scheme Policy 18/19

10.2 All Employee Scheme Policy 18-21

11 Overseas Travel 21

11.1 Travel Documentation 21

Appendix A Scheme Eligibility 32 22

Appendix B Business Mileage Reimbursement 32 23

Appendix C Hire Car Guidelines and Policy 33 24

C1 Objectives 24

C2 Payment Procedures 24

C3 Car Hire Use 24

C4 Car Hire Guidelines 24

C5 Car Hire Bookings 25

C6 Cancellations 25

C7 Responsibilities of the Employee 25/6

C8 Accidents 26

Appendix D BVRLA Fair Wear & Tear Guidelines 27

Appendix E Excess mileage calculations 28/29

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1. Introduction

Affordable low pollution cars are an increasingly attractive option for everyone, especially w ith current

fuel costs and the desire to be green. The previous Deloitte company car scheme w as available only to

manager grades and above, this new and innovative company car leasing scheme is available to

everyone.

Under this scheme each car is individually priced and the employee’s gross salary w ill be reduced to

fund the f ixed monthly vehicle payments therefore, like other Options, taking advantage of tax savings

delivered through this mechanism.

The Deloitte Car Scheme is managed by:

Zenith

Number One

Great Exhibition Way

Kirkstall Forge

Leeds

LS5 3BF

Main Sw itchboard: 0344 848 8092

The vehicle w ill be ow ned by Zenith (or another f inancier for w hom they act as agent) (“Ow ner”) and leased to Deloitte. We in turn supply it to you as a company car under the scheme. If for any reason

the Ow ner terminates our lease w ith it you w ill comply w ith the directions of, and if required return the

vehicle to, the Ow ner. Zenith w ill be the registered keeper of the vehicle.

1.1 Zenith Contacts

Account Executive Katie Atherton [email protected]

0344 848 8092

1.2 Deloitte Contacts

Deloitte Car Team [email protected]

0207 077 7777

Louise Forster Assistant Manager, Deloitte Car Team [email protected]

0207 077 7777

Dominic Jubbs Senior Manager, Deloitte Car Team [email protected] 0207

077 7777

1.2 Policy Issues

This document covers the provision of vehicles to employees under the Managers Scheme and the All

Employee Scheme. Any questions or concerns regarding the Car Schemes should, in the f irst instance,

be addressed to the Account Management Team at Zenith on 0344 848 8092 or at [email protected].

Deloitte LLP reserve the right to change or cancel the provisions of this policy w ithout notice from time to

time and as the needs of the Firm dictate

2. Responsibility

Deloitte w ishes to encourage the highest possible standards of driving to ensure the health, w elfare and

safety of both employees and passengers in its vehicles at all times. The intention of this policy is to

identify any risks to employees, ensuring that Deloitte takes responsibility to minimise accidents and

encourage safe driving of its Employees.

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It is a condition of employment to comply w ith the terms and conditions set out in this document, and

Deloitte reserves the right to w ithdraw entitlement to a car if these terms are not complied w ith.

All members of staff at Deloitte are responsible for supporting this policy and the Health and Safety

issues contained w ithin it. The objectives of the company’s risk management policy are:

▪ To reduce the risks arising to people and property from the use of motor vehicles.

▪ To reduce both the distress caused to employees and their families, and any consequential

disruption to the company’s business, follow ing incidents involving employees and their vehicles.

▪ To reduce the costs of operating the policy by helping employees and his/her nominated employees

improve their driving skills, w hilst carrying out the company’s business.

▪ To increase the Health and Safety aw areness of its employees, adopting a careful driving

approach.

This policy is directed by, but not limited to the follow ing legislation:

▪ The Health and Safety at Work Act 1974

▪ Workplace (Health, Safety and Welfare) Regulations 1992

▪ The Road Traff ic Act 1991

▪ Management of Health and Safety at Work Regulations 1999

▪ Working Time (Amendment) Regulations 203

▪ Health and Safety (First Aid) Regulations 1981 ▪ Provision and Use of Work Equipment Regulations 1998

▪ Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 1995

▪ Road Vehicles (Construction and Use (Amendment)(No. 4) Regulations 2003

2.1 Risk Assessments

When joining the Car Scheme, all employees are required to undertake a driving licence check and

online driver training, w hich w ill be review ed to establish driving patterns at w ork and the associated

risks.

Should the Employees level of driving standards or skill be judged to be below the acceptable level by

an independent assessor, then Deloitte reserve the right to w ithdraw the eligibility to a car provided by

the company until suff icient training is completed and re-assessed to an acceptable level.

2.2 Changes in Circumstances

It is the company’s responsibility to ensure an individual is suitable for their driving responsibilities.

In the event that an employee’s licence is revoked, their car w ill be w ithdraw n immediately. Car benefit

w ill be available to the employee once the licence becomes valid again, subject to any insurance

restrictions that may apply. In the event that an employee has a change in medication or medical

circumstances and/ or upon a doctor’s note is no longer eligible to drive in accordance w ith the HSE

guidelines, they must inform Zenith immediately.

2.3 Vehicle Selection

Zenith w ill keep detailed records of all vehicles used by the employees including but not limited to:

▪ Vehicle Make and Model

▪ Instructions on Maintenance and Servicing Frequency from the Manufacturer

▪ Licensing information

▪ Insurance Information

▪ Maintenance and Service History

▪ Restrictions on use

▪ Date of Allocation

2.4 Hire Vehicles

Hire vehicles must only be hired from Deloitte’s preferred suppliers w ithin the noted guidelines in

Appendix C of this document.

2.5 Required Standards of Driving

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Drivers accepted on to the Car scheme are expected to comply w ith their legal obligations as a driver

and keeper of a vehicle as w ell as the requirements of the Driver and vehicle Licensing Agency

(“DVLA”). Any breach of a Driver’s legal and/or DVLA obligations could result in disciplinary action up to

and including summary dismissal. Further information can be found at w ww.dvla.gov.uk.

3. Health, Safety & Security

3.1 Working Alone

Employees should take advice from the company if they expect to spend a lot of time alone in the

vehicle.

3.2 Posture

The employee should ensure that the seat is adjusted for maximum back care. The employee’s seat

should be positioned in such a w ay that the pedals can be fully depressed w ith a slightly angled leg. The backrest should be set fully against the back and so that the upper point of the steering w heel can

be reached w ith the arms at a slight angle.

The employee should ensure that the vehicle is of a suitable design for the purpose of carrying and

lif ting equipment w here necessary.

3.3 Planning a Journey

It is advisable to plan a journey in advance to assess the need to take regular breaks. Planning a

journey in advance can minimize the risks that may be overlooked w hilst in the vehicle.

3.4 Tiredness / Breaks

Employees should ensure that they are fully aw ake and alert before commencing their journey. At least

one 15 minute break should be taken after every tw o hours travelling time w hen driving on long

journeys. If the employee feels drow sy, then drive safely off the road and have 10 – 15 minutes sleep

and strong coffee or similar before restarting journey.

3.5 Alcohol and insurance

Employees should adhere to current legislation on alcohol consumption and should be particularly

aw are of alcohol levels that may still be in the bloodstream on the day follow ing consumption.

3.6 Medication

Employees should take appropriate care w hen taking prescription and non-prescription drugs. If driving

is not recommended w hilst taking medication, e.g. w here a side effect may be drow siness as in the case

of certain anti-histamines, then appropriate action should be taken. It is an offence to drive w hilst unfit

through alcohol or drugs.

3.7 Mobile Phone Use and Hand Held units

It is recommended that the use of mobile phones in Company cars should only occur w hen the vehicle

is f itted w ith properly installed hands free kit and then only to receive calls.

Anyone caught using a hand held mobile phone w hile driving a car is subject to a £200 f ine, 6 points on

their licence. You could also be taken to court w here you can be banned from driving and geta

maximum fine of £1,000.

For the avoidance of doubt, employees must not pick up or use any type of phone or other device that sends or receives data that must be held to operate it. You must not use the device:

▪ When driving

▪ When you are stopped at traff ic lights

▪ When queuing in traff ic

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Hands-free equipment is permitted providing the employee is considered 'under control' of the vehicle

they are driving. Employees can be prosecuted for using a hands-free mobile phone if you fail to have

proper control of the vehicle.

Employers can be prosecuted if they require employees to make or receive calls w hile driving.

Exceptions

▪ If an employee is calling 999 or 112 in response to a genuine emergency w hen it is unsafe or

impractical to stop to make a call

▪ Tw o-w ay radios are not covered by this offence

Outgoing calls or the w riting dow n of details from a received call should only be made w hen the

employee has brought the car to a standstill in a safe environment and the vehicle is turned off. The use

of earpiece kits or the manual use of the phone is not a permitted alternative. There is currently

speculation into the use of satellite navigation units and other hand held devices w hilst in a vehicle.

Please ensure that you only use these units w hilst the vehicle is stationary.

3.8 Airbags

Airbags should not be disabled under any circumstances other than w hen there is a rear facing baby

seat properly f itted in the passenger seat. Employees should refer to the vehicle manual for safety

guidelines and ensure that an authorised main dealer carries out any adjustments and records them in

the service history or as specif ied by the manufacturer.

It is important to maintain a certain distance from the steering w heel and instrument panel so that the

front seat occupants have the most effective protection if the airbag system is triggered.

3.9 Seat Belt Safety

You must w ear a seat belt if one is f itted in the seat you’re using - there are only a few exceptions

(please visit: https://w ww.gov.uk/seat-belts-law /when-you-dont-need-to-w ear-a-seat-belt for further

information).

You’re also only allow ed 1 person in each seat f itted w ith a seat belt.

You can be f ined up to £500 if you don’t w ear a seat belt w hen you’re supposed to.

You must make sure that any children in the vehicle you’re driving are:

• in the correct car seat for their height or w eight until they reach 135 centimetres tall or their

12th birthday, w hichever is f irst

• w earing a seat belt if they’re 12 or 13 years old, or younger and over 135cm tall

You can be f ined up to £500 if a child under 14 isn’t in the correct car seat or w earing a seat belt w hile

you’re driving.

For information in relation to the legal requirements, please see https://w ww.gov.uk/ w hich may be

updated from time to time.

3.10 Security

Employees should be aw are of their ow n security w hilst in the vehicle. All bags, mobile phones etc.

should be kept out of sight. Luggage should be secured both outside the vehicle on roof racks and

inside the vehicle to avoid injury in the event of a collision.

If an angry person approaches an employee driving a company vehicle, Employees should not get

involved. It is not advisable to get out of the vehicle; Employees should lock car doors, close all

w indow s and keep the engine running. If it is applicable they should drive calmly to a safer place and

use a mobile to phone the police.

If someone appears to need assistance, employees should not attempt to assist on their ow n. They

should w ind the w indow partly dow n, listen to w hat is being said and use a mobile phone to call

assistance. Employees should not put themselves in a position of risk. Employees are advised not to

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give lif ts to strangers or hitchhikers. Vehicles should alw ays be parked in secured zones or car parking

schemes.

3.11 Severe Weather Checks

Employees should check that lights are w orking and clean, w asher f luid levels topped up and w orking,

antifreeze levels, availability of de-icer etc. at the start of any journey.

Tyre pressures and depth of tread including spare should also be checked.

Window s should be cleared of frost and snow before journey commences and the employee should

ensure full all round vision.

Lights should be used as appropriate – for example, employees should not use sidelights on their ow n.

It is advisable to carry spare clothes etc. w hen snow is likely.

Employees should take appropriate care in ice, snow , w ind and fog. They should not drive through

flooded fords or other f lood situations w here there is no certainty of depth.

It is important for employees to keep at least four seconds aw ay from the car in front in good w eather,

eight seconds aw ay in bad w eather.

When w et, stopping distances are in excess of ten times those of a dry road and it is very easy to skid

both w hen braking and accelerating.

It is advisable to keep w ell back from other vehicles and particularly from cyclists. Employees should be

aw are that cyclists’ brakes may freeze in cold w eather and they may have diff iculty stopping.

Employees should use extremely low speeds, keeping in the highest gear possible. They should

accelerate and brake as little as they can and do so extremely gently.

Approach bends particularly slow ly. If braking is necessary, employees should do so on a straight piece

of road before the bend in readiness to minimise the risk of skidding.

3.12 Motorway Safety

Should a vehicle break dow n w hilst on the motorw ay, employees must pull on to the hard shoulder as

far to the left as possible, w ith the w heels turned to the left.

They should sw itch on hazard-w arning lights; leave the car by the left-hand door, aw ay from the traff ic.

Employees should f ind the nearest emergency telephone (these are situated approximately one mile

apart) and report the breakdow n.

It is important to w ait by the car on the verge w ell aw ay from the carriagew ay and the hard shoulder.

Employees should not stay in the car or attempt the repair themselves.

In all cases, including changing a tyre, employees should w ait for emergency assistance.

3.13 Speed limits

Employees should ensure they do not exceed the maximum speed limit applied to the road and the

vehicle. If late for a company appointment, the employee should stop, ring ahead and review the arrival

time.

3.14 Theft from Vehicles

In the event of a break in or theft from a company vehicle, w hilst on company business, employees

should contact the police and Zenith on 0344 848 8080.

3.15 Accidents

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In the event of an accident, employees must follow the procedures in Section 6. Accident reports w ill be

review ed on a regular basis to implement any recommendations, w hich w ill reduce the number of

incidents.

4 Scheme Information

4.1 Eligibility

All employees w ho hold a full valid driving licence are eligible to join the Deloitte Car Scheme. The

scheme is split into a Managers Scheme and an All Employee Scheme. The Managers Scheme is user -

chooser (w ith a discretionary cap on the P11d of the vehicle at £60,000) w hereas the All Employee

Scheme is limited to sub 120g/km CO2 vehicles only.

Deloitte have also introduced further f lexibility in the company car schemes to allow all employees the

option of having up to tw o company cars, w ith a secondary vehicle available for spouses/partners.

For employees in the Managers Scheme this means that their main vehicle can be chosen from the

Managers Scheme, w ith a second vehicle w hich must be a sub 120g/km vehicle from the All Employee

Scheme. For employees in the All Employee Scheme this means they can choose up to 2 vehicles from

the All Employee Scheme.

4.2 Use of Car

Whilst a car provided by the company is primarily for business use, it is also available for private use by

the employee and other nominated drivers. Please refer to the Insurance details in Section 10 for

details relating to nominated drivers.

Such private use must be confined to social or recreational activities. The car must not be used for any

personal business or in connection w ith any employment other than w ith the company.

All employees must hold a full valid driving licence.

All employees w ill be required to complete online driver training and also complete a driving licence mandate to enable their licence to be checked prior to delivery of a new vehicle, and annually thereafter

w hilst they remain a member of the scheme. Failure to do so may result in a delay to the delivery of the

new vehicle, or w ithdraw al of authority to drive the vehicle if an annual check cannot be completed.

Please note that w here secondary vehicles are ordered, insurance cover is for social, domestic,

pleasure & commuting use only, although you may request cover for business use by contacting Zenith.

An additional cost may apply for adding this cover, but this w ould be confirmed prior to the cover being

put in place. The occupation of the spouse or partner must be provided as this cover cannot be

extended to all occupations. Please refer to the Insurance details in Section 10.2 for further details.

5. Entitlement

5.1 Car Level

The Scheme w hich an employee may join is determined by the employee’s grade. Please refer to

Appendix A for further details.

Employees must not modify vehicles in any w ay once they have received a vehicle from the standard

provided by the manufacturer w ithout prior authorisation from Zenith.

5.2 Salary Sacrifice Amounts

Under this scheme each car is individually priced and employees w ill agree to a reduced gross salary

based on the cost to Deloitte to provide the car.

Employees cannot sacrif ice an amount w hich w ould result in their salary being low er than the national

minimum w age.

5.3 Vehicle Accessories and Optional Extras

Employees may add any accessories or optional extras on order quotation.

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5.4 High Mileage Vehicles

Employees w ill have the choice of taking the vehicle for a period of either 24 months or 36 months, and

can select their annual mileage from 8,000 to 25,000 miles per annum. If during the salary sacrif ice

period an employee w ishes to change the mileage to more accurately reflect their actual mileage Zenith

can accommodate this.

If the vehicle is returned w ith more than the selected mileage the employee w ill be liable for an excess

mileage charge plus any VAT at the prevailing rate to cover the expense of the additional depreciation

and servicing costs incurred due to additional mileage. Where a vehicle is returned prior to the end of the agreement an excess mileage charge w ill be

applicable if the mileage at return to the de-fleet centre is higher than your allow ance to the date of

return. Allow ance is pro-rated based on the terms in force at the time of termination plus any start

mileage accrued in any prior terms (w here you have adjusted your terms of use). If you have adjusted

your terms of use and the vehicle is returned w ith more than the selected allow ed mileage for the point

of return, excess mileage charges w ould still also apply. Please review Appendix E for further details on how this is calculated.

Should you return your vehicle at the end of your agreement w ith a low er mileage than that agreed,

Deloitte w ill rebate you a sum based on the difference betw een the vehicle’s mileage upon return to the

de-fleet centre and the agreed terminal mileage. The rebate amount is calculated at a pence-per-mile rate, w hich amounts to 60% of your excess mileage rate. Should you retain your vehicle past the end of

your agreement (entering into informal extension) you accrue an additional daily mileage allow ance for

each day you retain the vehicle. This amount of accrued additional mileage allow ance also qualif ies for

the miles not travelled rebate if unused, although only the additional allow ance accrued up to the end of

the month prior to return qualif ies for the rebate.

In an early termination scenario no rebate for unused mileage is due, although this may be taken into

account in calculating the termination f igure.

5.5 Promotion

All cars must be retained for the duration of the chosen period and cannot be changed follow ing

promotion.

5.6 Early Termination

When an employee enters the scheme they are committing to the minimum term of the scheme w hich is

24 months/36 months, depending on their chosen period.

Should there be a circumstance that leads to an early termination, the employee w ill have 3 options .

In each of the 3 options the early termination charge mentioned is calculated as the low er of either:

1. The higher of 40% of the outstanding lease costs due to the Ow ner by Deloitte or four

months’ lease payments due to the Ow ner by Deloitte (except w here that lease has

less than four months to run, in w hich case the cost charged w ill be the remaining

lease cost),

OR

2. The termination cost according to the rule of 78 calculation, w hich is the simple

method of apportioning interest on a loan over time. When a balance is paid off earlier

than planned, the rule of 78 w eights earlier payments more heavily tow ards interest payments than contributions tow ards capital payments on a reducing basis over time.

The 3 options are:

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a) pay an early termination charge, plus any outstanding sums in relation to the vehicle

including (but not limited to) any excess mileage charge plus any VAT at the

prevailing rate w hich may be due, and a collection charge in order for the vehicle to

be returned to Zenith

b) purchase the vehicle at the market value plus the early termination cost

c) take the vehicle on a private personal hire agreement (PCH). This is subject to new

quotations and subject to credit checks. This is a new , vehicle only arrangement and is not a continuation of your current arrangement w ith Zenith, an early termination cost

must still be paid. Please contact the Zenith account management team at

[email protected] for more details.

5.7 Resignation

If you choose to leave Deloitte, w hile still entitled to a company car under the scheme your options are

as 5.6 above

5.8

Smoke Free Company

As this is a company car, you must not smoke in it at any time. This applies to all cars under the scheme, including any car ordered for your spouse/partner.

It is an offence to smoke or permit others from smoking in the car and may result in a f ine and/or

prosecution.

A no smoking sign must be displayed at all times in the car and failure to do so is an offence and may

result in a f ine and/or prosecution.

Whilst it is not a legal offence to smoke e-cigarettes (including personal vaporizers (PVs) and electronic

nicotine delivery systems (ENDS)), given some e-cigarettes do release a vapour or substance of some

description and some are designed to resemble real cigarettes, Deloitte prohibits the use of all smoking

devices in any cars under the scheme.

You w ill be responsible for all f ines. Please note that it is an offence to give false information about w ho

w as driving the vehicle at the time of an offence and therefore it is important that you or your

partner/spouse (as appropriate), as the main driver, know w ho is driving the vehicle at all times. Any smoking related breach w ill be treated seriously and as such disciplinary action may be taken.

5.9 License Endorsement and Suspension

Endorsement: It is necessary for insurance purposes for employees to inform Deloitte and Zenith in

w riting of any endorsement to their driving licence w hen imposed.

Suspension: There is an absolute ban on driving a car immediately if suspension is imposed. Deloitte

and Zenith must be contacted so that alternative arrangements can be made in respect of the car.

5.10 Annual Driving Licence Audit

Deloitte w ill carry out an annual driving license audit check on any person using a company car. This

w ill be carried out in order to comply w ith the company’s responsibilities as an employer to meet the

terms of Duty of Care. Failure to comply w ith the annual check requirement may lead to your authority to

drive the vehicle being w ithdraw n.

5.11 Photo card Licence Renewals

Employees are required by law to ensure their photo card driving licence is updated every 10 years.

This is to ensure that the photograph is of true likeness.

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While the driving licences w ill still be valid, failure to send the photo licence, the paper counterpart and a

new photo, along w ith the relevant fee to the DVLA, w ill leave the employee open to prosecution and a

f ine of £1,000 may be imposed.

5.12 End of Period Damage

At the end of a salary sacrif ice period the vehicle w ill be collected and returned to the Zenith de-fleet centre w here it w ill be assessed for any damage. Repairs required for any damage outside of BVRLA

guidelines (Please see www.zenith.co.uk/bvrla) w ill be recharged to Deloitte w ho w ill in turn recharge

this amount to the employee.

6. Taxation of company cars

As you are sacrif icing part of your salary to receive the benefit of a company car, benefit-in-kind taxation

is applicable. Benefit-in-kind taxation is paid on the benefit value of the car, at your marginal rate of

income tax. The benefit value is the higher of:

• The company car benefit - calculated as the taxable list price (P11d value) multiplied by the

relevant company car tax percentage based on the CO2 emissions of the chosen car.

• The gross amount of salary sacrif iced.

If the chosen vehicle is an Ultra-Low Emission Vehicle (ULEV), emitting 75g/km of CO2 or less, the

benefit value is alw ays calculated on the taxable list price (P11d value) and the CO2 emissions of the

chosen car.

If your arrangement w as entered into prior to 6th April 2017, the benefit value w ill be calculated on the

taxable list price (P11d value) and the CO2 emissions of the chosen car until 6th April 2021.

Further guidance can be found on the HMRC w ebsite using this link: https://w ww.gov.uk/tax-company-

benefits/tax-on-company-cars

Details w ill be displayed during the quoting process to confirm the amount of benefit in kind tax due for

your chosen vehicle.

Deloitte w ill notify HMRC on a quarterly basis of the details of cars issued and cars returned. How ever,

you should also contact HMRC direct to make them aw are of you joining or leaving the scheme, or if changing the car during a tax year. To do this, simply contact your Tax Office as follow s. Details as to

w hich tax off ice to contact can be found on the back of your payslip, or by contacting the Payroll

Department:

If you have any queries about benefit in kind tax, please contact Zenith on 0344 848 8092 or

[email protected].

7. Ordering a new car

7.1 Contact Numbers

Zenith [email protected]

0344 848 8092

7.2 What to do

If an employee is interested in joining the new scheme they should click the Car Scheme link on the

Deloitte intranet to register for the scheme and access the driver portal.

In addition to the vehicle quoting and ordering facility, the Driver Site contains information including (but

not limited to) the follow ing:

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- Special Offer vehicles available to employees

- Frequently Asked Questions relating to the scheme

- Vehicle Ordering details including a function to compare vehicles, book a demonstration or track

an existing order

- Selling an Existing Vehicle facility w hereby employees can gain a valuation on their current ow ned

vehicle w ith the option for Zenith to sell the vehicle on the employees behalf

- Service & Maintenance information including online booking

- Accident & Insurance information

- General administration including overseas travel information, parking permits and a facility

w hereby drivers can purchase safety equipment for their vehicles

- Feedback portal for employees to comment on the service from both Zenith and their suppliers

On the Driver Site a list of manufacturers that are available on the Deloitte Car Scheme w ill be

displayed. The employee can click on any of these manufacturers to view the model ranges available.

Once a model has been selected, the system w ill take the employee through to the quoting pages,

w here they can add any options/colours/trims that they w ish.

The Quote Summary page displays a breakdow n of the costs associated w ith the quote, including the

savings the employee w ill make on National Insurance (NI) and Income Tax, and the BIK that an

employee w ould pay on their chosen vehicle.

The excess mileage rate provided on your order form is exclusive of VAT and VAT at the prevailing rate

w ill be applied if an excess mileage charge becomes applicable.

Once an employee has chosen their vehicle and completed the online order form this w ill be

automatically sent to Zenith for placement. The Employee w ill receive email notif ication from Zenith

w hen the order has been placed. Orders placed are review ed for authorisation and approval by Deloitte on a w eekly basis so it is possible that your order may be rejected after placement. If your order is

rejected you w ill be notif ied.

As soon as Zenith receive acknow ledgement from their supplying dealer that the new car order has

been placed they w ill w rite to the Employee confirming full details of the order and estimated lead time.

Employees should check this correspondence carefully and contact Zenith immediately if any errors are

identif ied.

The employee w ill also be contacted at this stage w ith instructions to complete the data protection

mandate for licence checking, and also log-in details for online driver training. Both a licence check and

online training must be completed prior to delivery of the employee’s vehicle.

In the majority of circumstances the order is price protected, once placed. How ever, some

manufacturers do not offer price protection. If there is a change of taxable list price, w hich w ill affect the

price of an order, Zenith w ill contact the Employee.

If this is an employee’s f irst car, a pre-scheme car can be supplied to them at the employees cost as

soon as a new vehicle has been ordered. Zenith w ill organise this for the employee on request.

Each order w ill be progressed regularly and you w ill be kept informed, especially if the estimated lead-

time changes.

Zenith’s dealers update their orders on a w eekly basis. Each time the status moves forw ard you w ill

receive an email to reconfirm the order and inform you that the build has progressed and w hat the new

stage is.

If in a 4 w eek period there is no change to the build date or delivery date, you w ill receive an automatic

"holding" email that w ill reconfirm your order, latest know n delivery date and build status to confirm that

nothing has changed.

The majority of progress updates w ill be communicated via email. You w ill also be able to track your order online.

8. Servicing and Maintenance of Company Cars

8.1 What is included

The scheme includes:

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- Full Maintenance

- Breakdow n & Recovery

- Windscreens & Glass

- Tyres

- Risk Management

- Fully Comprehensive Insurance

- Accident Management

It is the employee’s responsibility to ensure that the vehicle is serviced in accordance w ith the

manufacturer’s recommendations, as w ell as checking oil and coolant levels. Zenith reserve the right to

pass on to the employee any costs incurred as a result of the vehicle not being regularly serviced.

8.2 Repairs not covered by the Maintenance Agreement

Repairs w hich are not covered by the Maintenance agreement w ould include, for example, a piece of

trim has fallen off , damaged w heels, damaged w ing mirrors, a vehicle being misfuelled, fuses, oil and

Ad-Blue top ups to name a few . For further details of repairs w hich may not be covered please contact

Zenith on 0344 848 8092 or at [email protected].

Any repair/maintenance w ork that is attributed to driver abuse or excessive w ear and tear is not

included. These repairs should be paid for by you. You should liaise directly w ith the repairing

dealership and also pay for these repairs directly, but you must use Zenith’s approved repairers.

You must not leave accidental damage unattended. Damage must be rectif ied as quickly as possible.

You w ill be liable for the cost of any damage w hen you return the car and any damage charges w ill be deducted from your monthly net salary. Please see section ‘End of Period Damage’ for further details.

If additional valeting and/or internal/external repair is required due to misuse, abuse, or negligence of

the car, or smoking, then Zenith reserve the right to pass the additional costs incurred on to you via

deduction from your net salary.

In the event than an employee or driver adds the incorrect fuel to their vehicle and the AA need to attend

the vehicle, the cost to have the fuel drained from the vehicle is not covered under the maintenance

arrangements. Payment for this w ill be the responsibility of the employee and w ill be recharged via the

employee’s net salary.

For further details of repairs w hich may not be covered please contact Zenith on 0344 848 8092 or at

[email protected].

8.3 Booking a Service / Repair

To book a vehicle in for servicing, maintenance or MOT employees must call:

Zenith Service Call (07.30-18.30): 0344 848 8075

Zenith w ill arrange for the vehicle to be collected and delivered back to the employee at an agreed

location and time. If a courtesy vehicle is required, Zenith w ill book a service or repairs and a courtesy

vehicle w ill be available w hen the car is dropped off. Zenith require five w orking days’ notice for the

collection and delivery service and fifteen w orking days’ notice for the courtesy vehicle, to ensure

availability. Once the car is in for a service, it w ill also be w ashed and vacuumed before it is returned to

the Employee w here possible. Whilst Zenith w ill endeavour to reserve a courtesy vehicle, individual

garages may impose a small charge to take this vehicle once your Zenith vehicle has been dropped off.

This w ill be at the employees cost, how ever if the employee advises Zenith at the time, Zenith can

speak to the garage to try to quash this charge.

Should the employee take the delivery/collection service and the Zenith vehicle cannot be returned the

same day due to the extent of repair needed, should the employee need alternative transport, this can be arranged but at the cost to the employee.

8.4 Tyre Replacement / Repair

To arrange a tyre repair or replacement employees must call:

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Tyres: 0344 848 8076

All tyres, including the spare, should be checked regularly for correct inflation levels and tread, w hich

should be in accordance w ith the manual supplied w ith the vehicle by the manufacturer. Zenith w ill

cover the cost of all replacement tyres on a car as long as the damage is not due to driver misuse.

Before the tyre is replaced, employees should ask how much tread is remaining on the tyre. Zenith w ill

only replace a tyre that has 2mm or less tread remaining.

Employees should inform Kw ik Fit that the bill should be sent direct to Zenith for payment.

8.5 Windscreens & Glass Replacement / Repair

To arrange a w indscreen or glass repair or replacement employees must call:

Windscreens & Glass: 0344 848 8078

Zenith has arrangements w ith several w indscreen suppliers providing 24 hour replacement glass and

w indscreens. Employees should call the above number and inform the operator that they drive a Zenith

vehicle. No charge applies for w indscreen or w indow glass replacements or repairs w here the damage

is accidental (e.g. not in cases of vandalism).

8.6 Breakdown & Recovery

Should the vehicle still be in w arranty, please refer to the manufacturer’s handbook for the

manufacturer’s breakdow n number, alternatively please contact the number below for assistance.

Should you need a replacement vehicle at time of breakdow n this can be provided by calling the manufacturers breakdow n assistance.

Breakdown & Recovery (24hrs): 0330 134 8768

If it is not possible to repair a vehicle at the roadside, Zenith Breakdow n & Recovery w ill take the

employee and their passengers to the onw ard destination or the employee’s home address. The vehicle

w ill be taken to an approved repairer anyw here in mainland Britain. Please note that it is your

responsibility to ensure that you can collect the vehicle from the garage to w hich the vehicle is taken.

Costs may apply if Zenith are asked to arrange for this to be returned outside normal distances.

8.7 Technical Enquiries

Zenith’s Technical Team w ill be happy to help if employees feel there is a persistent technical problem

w ith their vehicle and they require assistance to resolve the problem.

Technical Enquiries (07.30-18.30): 0344 848 8077

Failure to report damage to a company vehicle to Zenith could result in the employee having to pay for

the repairs.

8.8 Accidental Damage

Employees must not leave accidental damage unattended. Damage must be rectif ied as quickly as

possible. The cost of any unreported damage upon the vehicle’s return w ill be the responsibility of the

employee. Spot checks w ill be done periodically on all company vehicles to check for

damage/cleanliness and tidiness.

8.9 Additional Valeting

If additional valeting and/ or internal/ external repair is required as a consequence of misuse/abuse/ negligence or smoking then Deloitte reserve the right to pass the additional costs on to the employee.

8.10 Traffic Offences

The employee is responsible for all parking f ines & charges, f ixed penalties, camera offences, bus lane

contraventions and congestion charges incurred.

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The employee must pay any unpaid f ines, charges and f ixed penalties, w hether the vehicle is being

used for business or private purposes. Employees should pay these immediately.

If for any reason Zenith is required to pay a f ine or other charge on behalf of the employee, the cost plus

an administration fee w ill be charged back to Deloitte w ho w ill in turn recharge these amounts to the

employee.

Please note in respect of parking, moving traff ic, and licence-endorsement offences Zenith w ill disclose

to the requesting authority details of the employee to w hom the car is allocated at the time of the

offence. This does not apply to congestion charge and bus lane contravention offences. Any

endorsements that are incurred as a result of this type of offence must be disclosed to Deloitte and

Zenith

8.11 Road Fund Licence/Recall Notices/MOT Reminders

Zenith w ill provide replacement Road Fund licences if applicable, Vehicle Recall Notices or MOT

reminders, but it is the Employee’s responsibility to make regular checks and chase up any outstanding

documentation that w ould incur a traff ic offence i.e. no road fund licence or MOT.

8.12 Employee History Letters

Zenith can supply you w ith a history of your accident claims made throughout your vehicle allocation

should this be required. The document w ill include information on all fault and non-fault claims

regardless of w hether the insurer w as notif ied. Please note this is not a ‘No Claims History Letter’.

Claims history letters are available from Zenith on request

To process your request Zenith w ould need the follow ing information (see overleaf).

▪ Dates of employment

▪ Vehicle registration (including dates of your vehicle allocation)

Please note if you w ould like multiple vehicles on your letter you w ill need to provide all vehicle

information.

Once your request has been made, our Accident Management team w ill process your request, please

allow 10 w orking days.

9. Accident management

If an employee is involved in an incident, the follow ing procedures must be follow ed in so far as they

apply in the particular circumstances, ensuring that liability is NOT admitted either expressly or by

implication or any payment made or promised.

Employees must record the following information:

▪ Agree the facts of the accident w ith all parties

▪ Note the time, place and circumstances of the accident

▪ The names and addresses of the parties involved, together w ith the names and addresses of other

parties’ insurers w herever possible

▪ The names and addresses of any w itnesses to the incident

The third party details below should be completed at the scene of the accident or as soon as

possible after it has taken place:

▪ Name

▪ Address

▪ Registration Number

▪ Insurance Details

Employees must give to anyone having reasonable grounds for requiring the information:

▪ Ow n name and address

▪ Deloitte Head Office Address

▪ Zenith Head Office Address

▪ Registration number

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▪ Name, address and policy number of Company’s insurers (please see Section 10 for insurance

details)

Employees should call the police to the scene of the incident if:

▪ Anyone has been injured

▪ Damaged vehicles constitute a road hazard ▪ Traff ic signs, road markings etc. have been damaged

▪ If this is not practical the incident must be reported as soon as possible and in any event w ithin 24

hours

It is advisable to record date and time and details of the vicinity of the incident, making a sketch if

possible, including:

▪ Street names and w idths

▪ Road layout, type of road, direction of vehicles, their position at impact etc.

▪ Distances of vehicles from kerb, road centre any cross-roads or junction

▪ The condition of the road surface, w eather and street lighting

9.1 Managers Scheme Procedures

Employees w ho have a vehicle through the Managers Scheme should call Zenith Careline on 0800 587

5795 and quote policy number 25SKL1320373 in the name of Deloitte LLP.

Employees w ill be asked a series of questions that w ill remove the need for them to complete a report

form. Employees should provide their home address, as this w ill decide w hich repairer is contacted to

organise the repair. Employees w ill also be asked w hether the vehicle is VAT registered, all f irm's cars

are VAT registered.

An authorised repairer w ill contact the employee, usually w ithin 24 to 48 hours of their call. The

employee w ill be asked if they need a hire car w hilst their vehicle is off the road being repaired. There

are tw o very important aspects to hire cars that employees need to be aw are of :

Employees w ill be responsible for all fuel used w hilst they have use of the hire car. Deloitte w ill not,

under any circumstances, pay for fuel used. Employees should therefore ensure that they return the

hire car w ith the same amount of fuel as w hen delivered. If the employee fails to do this, the hirers w ill

recharge the cost of un-replenished fuel at the hire company’s standard recharge. This is subject to

change in w ith taxation and fuel increases.

When the hire car is delivered it is in the employees ow n interests to inspect it for any areas of damage

and ensure that these are noted dow n on the delivery note that they w ill be asked to sign. Any damage

that is on the car w hen it is returned that w as not noted dow n w ill be deemed to have occurred w hilst the

employee had use of the car.

Any queries regarding the insurance excess should be directed to Zenith on 0344 848 8092 or

[email protected]

Stolen Vehicles

▪ Employees should inform the police immediately.

▪ Contact Aviva on 0800 587 5795 and quote policy number 25SKL1320373 in the name of Deloitte

LLP.

If the w indscreen or glass has been broken, Employees should contact the number below :

Windscreens: 0344 848 8078

9.2 All Employee Scheme Procedures

All accidents and incidents, w hether a third party is involved, must be reported to Zenith Careline, the

Accident Management Department at Zenith.

Zenith Careline (24 hrs): 0344 848 8080

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Outside off ice hours calls w ill be diverted to Zenith’s out of hours provider. In the event of theft or break

in, employees should report it immediately to the police and make a note of the crime incident number.

Zenith Careline w ill take all the relevant details and, if necessary arrange recovery of the vehicle and

supply a temporary replacement.

A Motor Incident report form w ill be sent to the Employee for completion. This must be returned w ithin 48 hours.

Stolen Vehicles

▪ Employees should inform the police immediately.

▪ Contact Zenith Accident Management as soon as possible.

If the w indscreen or glass has been broken, employees should contact the number below :

Windscreens: 0344 848 8078

If the locks have been damaged and the vehicle is insecure and cannot be repaired by a local garage,

Employees should arrange for it to be left somew here secure or telephone Zenith Careline Accident

Management line.

10 Insurance

10.1 Managers Scheme Policy

Vehicles ordered through the Managers Scheme are covered by Deloitte’s ow n insurance, details as

below :

Company: Aviva

Policy Number: 25SKL1320373

Deloitte's fully comprehensive insurance policy w ill automatically cover an employee, provided that Deloitte have a copy of their valid driving licence. How ever, if the employee has any serious convic tions,

Aviva may impose certain restrictions.

Other drivers: Employees can ask Deloitte to authorise permanent additional drivers, such as partners

and children – for social, domestic and pleasure use only and provided they are older than 20 and have

held a full licence for at least tw o years. Aviva is unlikely to authorise additional drivers w ith very serious

convictions such as drink driving or dangerous driving.

Deloitte w ill also insure other Deloitte employees w hom the employee has nominated for social and

domestic use only. Business use can be extended to other Deloitte employees only on a case-by-case

basis for long distance driving, due to health and safety requirements.

What is covered?

- Damage to the employee’s car

- Damage to third party vehicles and property

- Injury to third parties

- Replacement locks / stolen keys

- Tow ing of trailer / caravan

- Wrong fuelling of vehicle

- Demonstration vehicles

- Hire vehicles

Deloitte also provide a free personal injury claim service in the event of a third party causing the

employee injury. Unfortunately, the Deloitte policy doesn't cover employees for the loss of personal

effects from their vehicles, including portable GPS satellite navigations systems.

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Are there any costs?

Employees w ill not pay anything to insure themselves or additional drivers. In the event of a claim,

how ever, Aviva w ill impose an excess of £200. Deloitte w ill expect the employee to pay this by w ay of a

salary deduction – unless they are confident that they can recover it from a third party.

As an incentive, Deloitte w ill ask employees to pay only £100 if they have been driving on the Deloitte

insurance for tw o years w ithout a claim that w as their fault.

There is nothing to pay if an employee’s car is damaged or broken into w hile it is parked unattended

w hen they are on the f irm's business aw ay from their normal off ice location, subject to partner

confirmation.

In the event of a break in occurring w hen the employee has not taken sensible precautions (such as

failing to remove the radio front or leaving valuables on display) Deloitte w ill expect the employee to pay

the excess in full – irrespective of w here and for w hatever reason the car is left unattended.

10.2 All Employee Scheme Policy

Vehicles ordered through the All Employee Scheme are covered by Deloitte f leet insurance arranged

through Aviva via Zenith.

Company: Aviva

Policy Number: This w ill be specif ic to each vehicle

Vehicles ordered through the All Employee scheme w ill be covered by this fully comprehensive policy

subject to a DVLA driving licence check and online driver training. Please be aw are that if an employee

has any serious convictions, Aviva may w ish to impose certain restrictions.

The policy provides cover against certain clearly specif ied events but in common w ith other insurances

only against those events. For example the policy is not a ‘maintenance agreement’ and does not

provide cover for normal w ear tear or deterioration. It is the employees continuing responsibility and a

condition of this policy that the employee ensures that their vehicles are adequately protected and kept

in roadw orthy condition.

Eligibility

- All drivers must be betw een 18 and 75 years of age (a maximum age of 78 at the end of agreement)

- All drivers must hold a full licence from the UK, EU, EEA or one of the follow ing countries; Andorra,

Australia, Barbados, British Virgin Islands, Canada, Falkland Islands, Faroe Islands, Hong Kong, Japan,

Monaco, New Zealand, Republic of Korea, Singapore, South Africa, Sw itzerland, USA or Zimbabw e

- - All drivers must be a permanent UK resident

- No more than 2 category 'A' convictions disclosed and no more than 1 FAULT claim per driver

disclosed in the last 3 years

- Claims or category ‘A’ convictions over 3 years old from the car delivery date are acceptable.

Convictions that are show n below in red, w hich are over 5 years of age from date of delivery, are also

acceptable

- No drivers have a non-motoring conviction that is not spent under the Rehabilitation of Offenders Act

- No drivers are employed by the emergency services unless explicitly agreed.

- No drivers are celebrities or otherw ise in the public eye including professional sportspersons, actors

and musicians Category ‘A’ Convictions show on online licence checks beginning w ith the follow ing codes:

CU or LC or MW or PC or SP or TS

Please note : If you have any of the follow ing then you DO NOT meet the eligibility criteria for the

scheme.

- Any conviction w hich has resulted in a ban in the last 5 years (including any of the minor conviction

codes above)

- A conviction in the last 5 years w ith any of the follow ing letters on your licence;

AC – BA – CD – DD – DR – IN – MS – TT - UT

Policy Overview

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The follow ing details provide a brief overview of the policy rules and restrictions. For further details

please contact [email protected].

Nominated Drivers

Employees can request permanent additional drivers (via the ‘Accidents & Insurance’ page of the online driver site) such as partners and children – for social, domestic and pleasure use (including commuting

to and from a place of w ork) only and provided they are older than 18, hold a full UK or EC/EEA license

and are resident in the UK.

Please note that acceptance of nominated drivers is at the insurer’s discretion and there is no guarantee

of acceptance. An additional premium may apply. Aviva is unlikely to authorise additional drivers w ith

very serious convictions such as drink driving or dangerous driving.

Secondary Vehicles

Deloitte employees can only order a Secondary vehicle through the All Employee Scheme if the main

driver of this secondary vehicle is the spouse of partner of the employee and is over 18 w ho holds a full

UK or EC/EEA driving licence and is resident in the UK.

Insurance cover is for social, domestic, pleasure & commuting use only, although you may request

cover for business use by contacting Zenith. An additional cost may apply for adding this cover, but this w ould be confirmed prior to the cover being put in place. The occupation of the spouse or partner

must be provided as this cover cannot be extended to all occupations.

What is covered?

- Social, domestic, pleasure and commuting cover, including use by the Policyholder in connection w ith

their Employer’s business is covered as standard. Other forms of business use for the policyholder

and/or spouse/civil partner may be considered on a case by case basis but do not order a car w ithout

checking first.

- Unlimited cover for audio and navigation equipment that is permanently f ixed to your vehicle and has

no independent pow er source

- Personal belongings in your car up to £350

- Replacement locks (see full policy w ording for details.)

- Damage to your vehicle follow ing incorrect fuelling (No cover for removal of incorrect fuel and refuelling

of the car)

- Emergency medical treatment - Medical expenses, up to £350 per person

- Accident transport/vehicle recovery

- Child car seat cover, up to £100 per seat

- Free extended use of your car in the EU, up to a period of 60 days

- Courtesy car for the duration of repairs if in the event of an accident and the car is repaired by an Aviva

approved repairer

- Courtesy car if the vehicle is stolen and not recovered or if the vehicle cannot be repaired for up to 14

days or until a settlement offer is agreed (w hichever is earlier)

For full details of policy cover and any exceptions please refer to the Aviva Fleet Insurance Contract.

Are there any costs?

The full cost of this insurance is covered by the salary sacrif ice amount deducted from your gross salary

to fund the monthly vehicle payments. In the event of a claim, how ever, Aviva w ill impose an excess of

£250 w hich w ill be charged to Deloitte and recharged to the employee via salary deduction.

- Accidental Damage excess £250.

- Fire, Theft and Malicious damage excess £250.

-. No excess if the w indscreen is repaired. Please note that the excess for replacement w indscreen is

only recharged to you if the damage is not accidental (such as Vandalism) – accidental damage is

covered by the glass policy.

In addition to the above, a young driver excess w ill apply, as follow s:

- An additional excess of £200 applies to drivers aged 18 to 24 for accidental damage.

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If an employee has joined the scheme follow ing an insurance referral, the insurance excess may be

different from that stated above. The excess w ill be communicated to you after the referral process.

If you are driving a Demonstration Vehicle, the excess charge w ill be £500. Any additional excess

mentioned above w ill also apply. These amounts w ill not apply if loss or damage i) is caused by f ire or

theft or an attempted theft or ii) is limited to breakage of glass in the vehicle w indscreen or w indow s or to

paint or bodyw ork damaged by the breakage.

Any damage reported w ill become a claim and subject to an insurance excess payment. If more than

one area of damage is reported at the same time, this w ill be classed as 2 claims.

All excess payments are payable. If the incident w as deemed to be a third party fault, at w hich they

admit liability, then w e w ill endeavor to claim back the excess amount, how ever initially this still needs to

be paid and w ill be credited back upon success of claiming it from the third party.

All Employee Scheme Demonstration Vehicles

• Cover is for a maximum of 96 hours

• Drivers must be over 25 to take demo vehicles

• Cover can only be extended to the employee, their spouse, civil partner, or a co-habiting

partner (e.g. partners w ho live at different addresses are not covered)

• All drivers must comply w ith any other scheme eligibility requirements

11 Overseas Travel

11.1 Travel Documentation

Employees should alw ays carry the follow ing in Europe:

▪ A valid passport

▪ A current full (not provisional) UK driving licence – in some countries may also require an

International Driving permit (IDP) – available from RAC Travel services

▪ Letter of Authority and Vehicle on Hire Certif icate – both essential w hen travelling in a company car ▪ Customs documents may be required for business samples, some boats and spare parts

Remember: It is important to always carry documentation when driving and never leave it in an

unattended vehicle.

Tw o w eeks before the date of intended travel, Employees should contact Zenith (either online through

the Deloitte/Zenith Driver Site or by telephone) w ho w ill provide them w ith a travel pack. This w ill

include a letter of authorisation from Zenith indicating that they are the ow ner, a Department of

Transport Confirmation Form (VE103), an original insurance certif icate and various other pieces of

information. Zenith w ill need to know w hich country w ithin Europe the Employee is visiting, the dates of

travel and the Employee’s name, and any additional drivers of w hich there can be 2 maximum. There is

a charge of £6.50 w hich Deloitte w ill recharge to the Employee, w here the car is to be used for vacation,

for the issue of this documentation, w hich is valid for 12 months.

Employees w ill be covered for European Breakdow n w hilst abroad.

Vehicles w ill need to be equipped (at the Employees cost) w ith:

▪ Warning triangle

▪ First aid kit

▪ Fan belt kit

▪ Spare petrol can

▪ Reflective Jacket

Employees should check the specif ic requirements of specif ic countries.

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Appendix A

Scheme Eligibility

Employee Grade

Grade Description

Scheme Eligibility

B/C Non-Equity Partner Managers Scheme

M6/T6 Director Managers Scheme M5/T5 Senior Manager Managers Scheme M4/T4 Senior Manager Managers Scheme M2/T2 Manager Managers Scheme M1/T1 Assistant Manager All Employee Scheme

P4/S4 Senior Associate All Employee Scheme P3/S3 Associate All Employee Scheme P2/S2 Associate All Employee Scheme P1/S1 Junior Associate All Employee Scheme U2 Senior Assistant All Employee Scheme U1 Assistant All Employee Scheme

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Appendix B

Business Mileage

For business mileage rates please make reference to the 'Time and Expense' Policy w hich can be found

on the Deloitte Intranet

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Appendix C

Car Hire Guidelines and Procedures

These guidelines apply to all UK Employees of Deloitte and subsidiary companies. Employees should

be aw are that the Managers Scheme and the All Employee Scheme have different Hire Car Terms, as

detailed below .

C1 Objectives

These guidelines:

- Outline the administration procedures that must be follow ed by the car hirer w hen an Employee

hires a car

- Establish procedures for Employees hiring a vehicle on the Company’s behalf

- Ensure all Employees have a clear and consistent understanding of policies and procedures for

hiring a car

- Ensure the necessary car hire expenditure is incurred and controlled in a cost effective manner

consistent w ith the eff icient conduct of the business

C2 Payment Procedures

Managers Scheme: All car hire charges (except pre-scheme hires) w ill be billed to and paid for by

Deloitte (provided the booking is made w ithin the agreed parameters)

All Employee Scheme: Car hire charges incurred for pre-scheme vehicles w ill be billed to Deloitte

and recharged to the hiring employee.. If an employee books their

service/repair w ith insuff icient notice and a courtesy vehicle cannot be

obtained, should the employee need transport and hire a vehicle is taken

they w ill be liable for the cost of the hire. In the event of a breakdow n Deloitte

w ill cover the cost of the f irst 24 hours of hire.

C3 Car Hire Use

Zenith w ill arrange car hires only in the follow ing circumstances:

- As a pre-scheme vehicle

- In the event of a breakdow n (outside of warranty)

- In the unlikely event that a courtesy vehicle is unavailable during servicing/repair

Zenith w ill endeavour to obtain a courtesy vehicle if given fifteen w orking days’ notice. Some garages

may impose a small fee for their courtesy vehicle usage, this w ill be at the cost of the employee .If a hire

car is required for any other reason an employee should contact Deloitte on 01908 848706 w ho w ill

arrange a hire.

C4 Car Hire Guidelines

A Group R 1.6 5 Door Manual vehicle w ill be the standard category hired for all employees. Please note

it is the size of vehicle that is guaranteed and not make / model or engine size

Managers Scheme: Employees can request an alternative vehicle subject to authorisation from

Deloitte, as Deloitte are liable for the cost.

All Employee Scheme: Employees can request any alternative vehicle they require as the employee w ill be liable for the costs incurred.

:

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C5 Car Hire Bookings

All bookings should be made through Zenith. Please contact the Deloitte Account Management team on

0844 848 8092 or the Hire Desk direct on 0344 848 8079 for further details and costs

Employees must provide the follow ing information:

- Employee Name

- Employee Email address

- Employee Payroll Number

- Registration No of Company Car (w here applicable)

- Employee Phone Number (preferably mobile)

- Delivery details

- Reason for Hire

Details of all bookings w ill be issued to Deloitte for their records.

Bookings w ill be made for a maximum of 5 days, w here the employee w ill be contacted during this time

for an extension if necessary.

Requests for bookings exceeding 14 days must be directed to the Account Management Team at

Zenith.

Vehicles must be returned w ith the same amount of fuel in the tank as on delivery. Any fuel used and

not replaced w ill be charged at a premium rate. This is subject to change in w ith taxation and fuel increases.

Additional charges are:

Business delivery and collection FOC for the f irst 10 miles, £5 f ixed charge

thereafter

Home delivery

Home collection

£10 f ixed charge

£10 f ixed charge

Aborted delivery or collection £20

Out of hours deliveries £15

Meet and greet £17.50

One w ay £10

Fuel – charged at Fleet New s published pump

price + 40p per litre

Premium location 15% surcharge on nett rental

Mileage allow ance Unlimited for 1st 28 days, then 2800 per 28 day

billing period thereafter

Excess mileage charge 15 pence per mile up to 3500 miles in a 28 day

period, 25 pence per mile thereafter

Parking charges, tolls and f ines £27 admin fee

Lost key charge £85

C6 Cancellations

Employees are responsible for cancelling bookings through Zenith on 0344 848 8079.

Employees should request and record the cancellation number. Employees w ill be responsible for any

aborted “no show ” charges.

C7 Responsibilities of the Employee

If the car is hired for more than one day the employee must keep a complete mileage log of all journeys

driven in the hired car using a standard Company mileage log form. This form mus t be sent to Payroll

w hen the hired car is returned. Failure to keep or submit a log w ill automatically result in the car being

included on the Employee’s P11D form.

At the time of rental, the car should be inspected and any damage found should be noted on the

agreement before the vehicle is accepted.

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Every reasonable effort should be made to return the hire car on time, to the agreed delivery point.

All hired cars must be returned to the hire company w ith the same amount of fuel as w hen first provided.

Any refuelling charges and a handling fee w ill be recharged to the Employee at a premium rate w hich is

subject to change in line w ith taxation and fuel charges.

It is the employee’s responsibility to ensure that the vehicle is off hired w ith the Hire Desk at the end of the hire period. Employees should not rely on a third party to carry out this responsibility for them.

Zenith w ill bear the costs of all maintenance and mechanical repairs but it is the employee’s

responsibility to ensure that any necessary w ork is carried out during the hire period. A replacement

vehicle w ill be made available.

C8 Accidents

In the event of an accident, theft or incident involving any hire vehicle, employees should contact Zenith

Accident Management on 0344 848 8080. Zenith w ill manage all vehicle repairs to hire vehicles on

behalf of Deloitte employees.

In the event of an accident please refer to the instructions in Section 9.2 and 9.1 respectively of this

policy

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Appendix D

BVRLA Fair Wear & Tear Guidelines

Follow ing return of your vehicle it w ill be assessed for any damage in line w ith the BVRLA Guidelines on

Fair Wear & Tear. A copy of this document is available at www.zenith.co.uk/bvrla

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Appendix E

Excess mileage calculations

Please note that the methodology set out below only applies to vehicle agreements having mileages

rescheduled after 1 May 2017.

Methodology for calculating the start mileage for rescheduled vehicle agreements.

The start mileage for a rescheduled vehicle agreement w ill be calculated using methods A and B set out

below and the low er of the tw o results shall be used as the start mileage for the new rescheduled

agreement.

Calculation A:

The total agreed mileage permitted under the current agreement is divided by the number of months of

the current agreement. This f igure is then multiplied by the number of completed months elapsed on the

current agreement at the point of the reschedule. The resulting value represents the mileage permitted

under the current agreement up to the point of the reschedule.

Calculation B:

The rescheduled terminal mileage requested is divided by the number of months of the current agreement. This f igure is then multiplied by the number of completed months elapsed on the current

agreement at the point of the reschedule. This resulting value represents the estimated mileage of the

vehicle at the point of the reschedule.

Example 1:

Current agreement term: 24 months

Current agreement mileage permitted: 40,000 miles

Point of reschedule: 12 months

Rescheduled terminal mileage requested: 60,000 miles

Calculation A = 20,000 miles

Calculation B = 30,000 miles

Start mileage of rescheduled agreement w ill therefore be 20,000 miles (using calculation A as it is low er)

Example 2:

Current agreement term: 36 months

Current agreement mileage permitted: 80,000 miles

Point of reschedule: 24 months

Rescheduled terminal mileage requested: 50,000 miles

Calculation A = 53,333 miles

Calculation B = 33,333 miles

Start mileage of rescheduled agreement w ill therefore be 33,333 miles (using calculation B as it is low er)

Early termination

In the event that the rescheduled agreement is terminated early, any mileage in excess of the pro-rated

mileage (as calculated below ) w ill be subject to excess mileage charges at the agreement rate. The example below is based on completed months but actual calculations w ill be based on days rather than

months to provide more accurate f igures.

The start mileage of the rescheduled agreement is subtracted from the total agreement mileage

permitted under the rescheduled agreement

This f igure is then divided by the difference in the number of months betw een the point of the

reschedule and the rescheduled agreement term.

This f igure is then multiplied by the number of completed months elapsed on the rescheduled

agreement at the point of the early termination.

This f igure is then added to the start mileage.

The resulting value represents the mileage permitted under the rescheduled agreement up to the early

termination date.

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The formula below illustrates the above w ording.

Example (follow ing on from example 1 above):

Point of Reschedule: 24 Months

Rescheduled agreement term: 24 months

Start mileage: 20,000 miles

Early termination: 18 months

Rescheduled terminal mileage: 60,000 miles

Permitted mileage at the point of early termination at 18 months = 40,000 miles

Excess mileage charges w ill apply to any actual mileage travelled over 40,000 miles.

Please note that excess mileage charges w ill apply if the permitted mileage is exceeded.

Please note that the above example is calculated using completed months. When calculating the exact

f igure, w e w ill calculate on a daily basis instead of monthly to provide more accurate f igures.