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Mileage Allowances

Asked by Mr Will ForsterLiberal DemocratTreasuryTabled Answered 13 January 2026UIN 104054

The question

To ask the Chancellor of the Exchequer, whether HMRC plans to review the national standard mileage rate for business travel, and the basis on which that national standard is set.

Answered by Dan Tomlinson

The Government keeps the Approved Mileage Allowance Payments (AMAPs) and self-employed simplified mileage rates under review and HMRC use a variety of information in estimating typical motoring costs per business mile. This includes information from the AA, the National Travel Survey, the Association of British Insurers, and the Department for Energy Security and Net Zero.

As with all taxes and rates, the Chancellor makes decisions on tax policy at Budget in the context of public finances.

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