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
Qualifying passenger5p


  • For NI purposes: 45p for all business miles

Fuel only allowance for company cars

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


  • These rates may change within the tax year.
    *1600cc for diesel **1601cc for diesel.
  • Hybrid cars are treated as either petrol or diesel cars.
  • Don’t hesitate to ask

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