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Mileage allowance rates in the United Kingdom

HMRC Advisory Fuel RAtes

HMRC Advisory Fuel Rates are published each year on December 1st, March 1st, June 1st and September 1st of each year.

From 1 December 2023, the advisory electricity rate for fully electric cars is 10 pence per mile. Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates.

Engine size

Petrol — rate per mile

LPG — rate per mile

1400cc or less

14 pence

10 pence

1401cc to 2000cc

16 pence

12 pence

Over 2000cc

26 pence

18 pence

Engine size

Diesel — rate per mile

1600cc or less

13 pence

1601cc to 2000cc

15 pence

Over 2000cc

20 pence

An additional 5p per passenger per business mile can be paid for the carrying of fellow employees in a car or van on journeys which are also work journeys for them.

Mileage Allowance Payments

Mileage Allowance Payments (MAPs) are paid to employees for using their own vehicle for the purpose of business journeys.

First 10.000 business miles

Each business mile over 10.000

Cars and vans

45 pence

25 pence

Motorcycles

24 pence

24 pence

Bicycles

20 pence

20 pence

Income Tax year: the 2023 to 2024 tax year starts on 6 April 2023 and ends on 5 April 2024.

Source: https://www.gov.uk/guidance/advisory-fuel-rates https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax

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