HMRC Approved Mileage Rates

Tax year 2017-2018

Cars and Vans – Rates per Mile

Up to 10,000 miles – 45p per mile (extra passenger making same trip 5p)

Over 10,000 miles – 25p per mile (extra passenger making same trip 5p)

Bicycles – 20p per mile

Motorcycles – 24p per mile

These are the maximum tax free mileage allowances for employees using their own vehicle for business. If the employee receives less than the statutory rate, tax relief is claimable on the difference up to these HMRC approved rates. Any amounts received over and above these approved rates are taxable on the employee.