HMRC internal manual

Employment Income Manual

EIM31240 - Employees using own vehicles for work: statutory mileage rates 2002 to 2003 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:

From 2011 to 2012

Kind of vehicle Business miles 2011 to 2012 onwards
Car or van First 10,000 45 pence
Car or van After 10,000 25 pence
Motor cycle All 24 pence
Cycle All 20 pence

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).