Approved Mileage Allowance Payments
Tax years 2011/12 to 2026/27. Cars and vans rose from 45p to 55p for the first 10 000 miles on 6 April 2026, the first increase in fifteen years. The rate over 10 000 miles, and the motorcycle and bicycle rates, have not moved since 2011.
- Id
- gb-amap
- Dated periods
- 6
- Re-read by
- 2027-04-05
The scale
open tier, to 2025-11-04Each band prices only the distance that falls inside it.
In force from 2011-04-06
| Vehicle | up to 10,000 mi | over 10,000 mi |
|---|---|---|
| Car or van | 0.45 | 0.25 |
In GBP per mi, as the authority published it. Nothing is rounded. What applies after 2025-11-04 is the current tier.
By year
2011 to 2025Approved Mileage Allowance Payments, year by year.
| Year | Applies | Figure |
|---|---|---|
| Approved Mileage Allowance Payments 2025 | to 2025-11-04, then the current tier | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2024 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2023 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2022 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2021 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2020 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2019 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2018 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2017 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2016 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2015 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2014 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2013 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2012 | the whole year | the scale from 2011-04-06 |
| Approved Mileage Allowance Payments 2011 | from 2011-04-06 | the scale from 2011-04-06 |
Periods
6 dated| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2011-04-06 | 2026-04-05 | – | banded scale | open |
| 2011-04-06 | 2026-04-05 | – | 0.24 GBP/mi | open |
| 2011-04-06 | 2026-04-05 | – | 0.20 GBP/mi | open |
| 2026-04-06 | 2027-04-05 | – | banded scale | needs a key |
| 2026-04-06 | 2027-04-05 | – | 0.24 GBP/mi | needs a key |
| 2026-04-06 | 2027-04-05 | – | 0.20 GBP/mi | needs a key |
What you must decide
5 conditionsPublished beside the figure, and never applied for you.
An underpaid passenger supplement gives no relief at all
HMRC: "Only payments specifically for carrying passengers count and there is no relief if you receive less than 5p or nothing at all." So unlike the main approved rates, the gap between what an employer pays per passenger and the 5p figure is not claimable, do not read belowScale on a claim that used the passenger modifier as a relief amount.
https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowancesOrdinary commuting does not count
A journey between home and a permanent workplace is not business mileage. It becomes one when the workplace is *temporary*, which turns on how long the employee is expected to be there and on their contract, facts the corpus does not hold.
https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-workThe 10,000-mile threshold runs per vehicle TYPE, per tax year
HMRC says to "add up the mileage for each vehicle type you have used for work": cars and vans are one type, so a second car does not restart the band, while a motorcycle is its own count. Send the running total as unitsAlreadyClaimed for the right type, the corpus cannot know which vehicles an employee drove.
https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-workA relief claim reaches back four tax years
Only when the figures are used for Mileage Allowance Relief: the employee may claim for the current tax year and the four before it. Whether a given claim is still in time depends on the date it is made, which is the caller’s.
https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-workRelief cannot exceed the tax paid that year
gov.uk: “You must have paid tax in the year you’re claiming for. The amount of tax relief you get cannot be more than the amount of tax you paid in that year.” belowScale is therefore the amount relief is claimed ON, never the relief itself, apply the claimant’s own marginal rate, and cap at the tax they actually paid. Both are theirs to know, not ours.
https://www.gov.uk/tax-relief-for-employees
Sources
2 citedgov.ukread 2026-09-05
https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowancesgov.uk, Claim tax relief for your job expenses: vehicles you use for workread 2026-09-02
https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work