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 passenger | 5p |
| Motorcycles | 24p |
| Bicycles | 20p |
Notes
- For NI purposes: 45p for all business miles
Fuel only allowance for company cars
| From 1 March 2015 | Petrol | Diesel | LPG |
|---|---|---|---|
| Up to 1400cc* | 11p | 9p | 8p |
| 1401**-2000cc | 13p | 11p | 10p |
| Over 2000cc | 20p | 14p | 14p |
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.
