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 March 2024, the advisory electricity rate for fully electric cars is 9 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 | 13 pence | 11 pence |
1401cc to 2000cc | 15 pence | 13 pence |
Over 2000cc | 24 pence | 21 pence |
Engine size | Diesel — rate per mile |
|---|---|
1600cc or less | 12 pence |
1601cc to 2000cc | 14 pence |
Over 2000cc | 19 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