HMRC internal manual

Employment Income Manual

EIM31240 - Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle

Section 230(2) ITEPA 2003

Statutory mileage rates are used to work out the approved amount for mileage allowance payments (EIM31230), the maximum amount of mileage allowance payments that can be paid free of tax under the AMAPs legislation. They are also used to calculate the amount of any mileage allowance relief (MAR) available to the employee (EIM31330). These rates are shown below; any changes will be included as they occur.

The statutory rates are:

For 2002/03 to 2010/11

Kind of Vehicle Business miles 2002/03 - 2010/11
Car or van First 10,000 40p
Car or van After 10,000 25p
Motor cycle All 24p
Cycle All 20p

From 2011/12

Kind of vehicle Business miles 2011/12 onwards
Car or van First 10,000 45p
Car or van After 10,000 25p
Motor cycle All 24p
Cycle All 20p


Kinds of vehicle

As the tables show, vehicles within the AMAPs scheme are grouped into three kinds:

  • cars and vans
  • motor cycles
  • cycles.

Business mileage and mileage allowance payments (MAPs) for all vehicles within the same kind are merged as though they related to a single vehicle, but separate calculations are made for each different kind of vehicle.

This rule is amended where different employments are associated (see EIM31280).