Guidance

Travel - mileage and fuel rates and allowances

Updated 6 April 2017

Approved mileage rates from tax year 2011 to 2012 to present date

From tax year 2011 to 2012 onwards First 10,000 business miles in the tax year Each business mile over 10,000 in the tax year
Cars and vans 45p 25p
Motor cycles 24p 24p
Bicycles 20p 20p

Approved mileage rates for the 9 tax years from 2002 to 2011

For the 9 tax years from 2002 to 2011 First 10,000 business miles in the tax year Each business mile over 10,000 in the tax year
Cars and vans 40p 25p
Motor cycles 24p 24p
Bicycles 20p 20p

Passenger payments - cars and vans

5p per passenger per business mile for carrying fellow employees in a car or van on journeys which are also work journeys for them. Only payments specifically for carrying passengers count and there is no relief if you receive less than 5p or nothing at all.

Company cars

The charge is based on the price of the car for tax purposes (normally the list price) and accessories multiplied by an appropriate percentage based on the level of CO2 emissions and the fuel the car uses. There is a ready-reckoner of appropriate percentages for petrol-powered cars and summaries of adjustments to those percentages for the 4 tax years from 2002 to 2006 and for tax years from 2006 to 2007 onwards.

Company vans

The charges are:

Year Amount
tax year 2017 to 2018 £3,230
tax year 2016 to 2017 £3,170
tax year 2015 to 2016 £3,150
tax year 2014 to 2015 £3,090
tax year 2013 to 2014 £3,000

Fuel charges - company cars and vans

Cars: to calculate the benefit charge on free or subsidised fuel for private use, the appropriate percentage used in calculating car benefit is applied to a set figure known as the car fuel benefit multiplier.

Car fuel benefit multiplier

Year Amount
tax year 2017 to 2018 £22,600
tax year 2016 to 2017 £22,200
tax year 2015 to 2016 £22,100
tax year 2014 to 2015 £21,700
tax year 2013 to 2014 £21,100

Vans: the fuel charge began in tax year 2005 to 2006 but only has practical effect from tax year 2007 to 2008. The van fuel rates are:

Year Amount
tax year 2017 to 2018 £610
tax year 2016 to 2017 £598
tax year 2015 to 2016 £594
tax year 2014 to 2015 £581
tax year 2013 to 2014 £564
For the 3 tax years from 2010 to 2013 £500

Advisory fuel rates - company cars

You can find the rates for this year and earlier years plus an explanation of how the rates can be used, on GOV.UK.

Company car and car fuel calculator - company cars

You can calculate car and car fuel benefits by using our interactive calculator.