SolvedEIM31240 | Employees using own vehicles for work: statutory mileage rates: kinds of vehicle
From HM Revenue & Customs · Employment Income Manual
Section 230(2) ITEPA 2003
Statutory mileage rates are used to work out the approved amount for mileage allowance payments (EIM31230), the maximum amount of mileage allowance payments that can be paid free of tax under the AMAPs legislation. They are also used to calculate the amount of any mileage allowance relief (MAR) available to the employee (EIM31330). These rates are shown below; any changes will be included as they occur.
The statutory rates are:
From 2011-2012 to 2025-2026
| Kind of vehicle | Business miles | 2011-2012 to 2025-2026 |
|---|---|---|
| Car or van | First 10,000 | 45 pence |
| Car or van | After 10,000 | 25 pence |
| Motor cycle | All | 24 pence |
| Cycle | All | 20 pence |
From 2026-2027 onwards
| Kind of vehicle | Business miles | 2026-2027 onwards |
|---|---|---|
| Car or van | First 10,000 | 55 pence |
| Car or van | After 10,000 | 25 pence |
| Motor cycle | All | 24 pence |
| Cycle | All | 20 pence |
Kinds of vehicle
As the tables show, vehicles within the AMAPs scheme are grouped into three kinds:
cars and vans (including electric/hybrid cars and vans)
motor cycles (including electric cycles that do not meet the electrically assisted pedal cycle (EAPC) rules)
cycles (including EAPCs)
The EAPC vehicle and road safety rules can be found here.
Business mileage and mileage allowance payments (MAPs) for all vehicles within the same kind are merged as though they related to a single vehicle, but separate calculations are made for each different kind of vehicle.
This rule is amended where different employments are associated (see EIM31280).