Cars & vans (first 10,000 miles) Tax-free + NI-free at AMAP rate
45p / mile Cars & vans (above 10,000 miles) Same tax year (resets each Apr)
25p / mile Motorcycles Any distance
24p / mile Bicycles Any distance
20p / mile Passenger payment Extra per business passenger
+5p / mile
Employer paying below AMAP? Reclaim the difference via Mileage Allowance Relief (form P87 or Self Assessment).
Source ·
JobLabs.ai · HMRC AMAP rates frozen since 2011