Mileage and fuel rates

If you are self-employed, you may claim travel expenses using the flat rates below instead of the actual costs of insurance, repairs, fuel etc.

If you are an employee using your own car for business travel, your employer can reimburse you tax-free up to the amounts below. You may claim tax relief on the difference on your tax return if your employer pays less than the amounts below.

FIRST 10,000 BUSINESS MILES

  • Cars and Vans - 45p per mile
  • Motorcycles - 24p per mile
  • Bicycles - 20p per mile

 

BUSINESS MILES OVER 10,000

  • Cars and Vans - 25p per mile
  • Motorcycles - 24p per mile
  • Bicycles - 20p per mile

 

PASSENGER PAYMENTS - CAR AND VAN

5p per passenger per business mile for carrying fellow employees in a car or van on journeys that are also work journeys for them. Only payments specifically for carrying passengers count, and there is no relief if you receive less than 5p or nothing at all.