Section 231 | Mileage allowance relief

(1)An employee is entitled to mileage allowance relief for a tax year—

(a)if the employee uses a vehicle to which this Chapter applies for business travel, and

(b)the total amount of all mileage allowance payments, if any, made to the employee for the kind of vehicle in question for the tax year is less than the approved amount for such payments applicable to that kind of vehicle.

(2)The amount of mileage allowance relief to which an employee is entitled for a tax year is the difference between—

(a)the total amount of all mileage allowance payments, if any, made to the employee for the kind of vehicle in question, and

(b)the approved amount for such payments applicable to that kind of vehicle.

(3)Subsection (1) does not apply if—

(a)the employee is a passenger in the vehicle, or

(b)the vehicle is a company vehicle.