Tax Free Mileage Allowances – Own Vehicle

It is quite normal practice for employees to be reimbursed at a reasonable mileage rate for business use of their own vehicles.

Approved Mileage Allowance Payments (AMAP)

Cars first 10,000 miles
First 10,000 business miles p.a
Thereafter
45p
25p
Qualifying passenger5p
Motorcycles24p
Bicycles20p

Notes

  • For NI purposes: 45p for all business miles

Fuel only allowance for company cars

From 1 March 2015PetrolDieselLPG
Up to 1400cc*11p9p8p
1401**-2000cc13p11p10p
Over 2000cc20p14p14p

Notes

  • These rates may change within the tax year.
    *1600cc for diesel **1601cc for diesel.
  • Hybrid cars are treated as either petrol or diesel cars.
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