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Mileage Allowances

Asked by Vikki SladeLiberal DemocratTreasuryTabled Answered 2 March 2026UIN 115745

The question

To ask the Chancellor of the Exchequer, if she will take steps to uprate the mileage rate that can be claimed for tax purposes.

Answered by Dan Tomlinson

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes. Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported.

As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.

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