Guidance

Mileage Allowance Payments (480: Appendix 3)

Information on mileage allowance payments for vehicles owned by employees, and passenger payments.

• From: HM Revenue & Customs
• Published: 30 December 2019
• Last updated: 21 May 2026
  Show all updates

  1. 21 May 2026

     The Mileage Allowance Payment rates for the 2026 to 2027 tax year have been added.

  2. 30 December 2019

     First published.

Mileage Allowance Payments for tax year 2026 to 2027

Type of vehicle	Rate
Car or van	55p per mile for the first 10,000 miles, 25p per mile after that
Motorcycle	24p per mile
Cycle	20p per mile

Passenger payments

Type of vehicle	Rate
Car or van only, per passenger	5p per mile

Mileage Allowance Payments between the 2012 to 2013 tax year to the 2025 to 2026 tax year

Section 230 (2)

Type of vehicle	Rate
Car or van	45p per mile for the first 10,000 miles, 25p per mile after that
Motorcycle	24p per mile
Cycle	20p per mile

Passenger payments

Section 234 (1)

Type of vehicle	Rate
Car or van only, per passenger	5p per mile

Mileage Allowance Payments between the 2002 to 2003 tax year to the 2010 to 2011 tax year

Type of vehicle	Rate
Car or van	40p per mile for the first 10,000 miles, 25p per mile after that
Motorcycle	24p per mile
Cycle	20p per mile

Passenger payments

Type of vehicle	Rate
Car or van only, per passenger	5p per mile