Approved Mileage Rates (AMAP Rates)
The Approved Mileage Allowance Payments (AMAP) are the rates at which you can claim back work mileage from the tax office.
When to use the approved mileage allowance rates
The approved mileage rates should be used during a mileage tax relief claim. The mileage rates are important when calculating how much mileage tax relief you are owed.
You can only use the approved mileage rates when you use your own vehicle for work purposes and not for normal commuting.
Approved Mileage Allowance Payments Rates
TypeApproved mileage allowance payments
- Car approved mileage allowance: £0.45p per mile up to 10,000 miles (0.25p over 10,000 miles).
- If you carry a passenger in your car: £0.05p per passenger per business mile.
- Motorcycle approved mileage allowance: £0.24p per mile.
- Bicycle approved mileage allowance: £0.20p per mile.
The AMAP rates vary depending on the type of vehicle you drive and, in some cases, if you carry a passenger for work purposes. The rate at which you pay tax (usually at 20% or 40%) is used to calculate the amount of mileage relief due.
Mileage paid by your employer
You don’t have to be paid a mileage allowance by your employer to be able to make a claim for tax relief.
But, if you are, the amount you are paid needs to be taken into consideration before you start your claim. There are normally two types of mileage rate paid by an employer, these are:
- Non taxed mileage rate – If your employer only pays you some mileage that is not the full AMAP amount, you can claim mileage tax relief for the difference.
- Taxed mileage rate – You should be eligible to make a claim for the full AMAP rate, if your employer pays you the full mileage allowance and it is taxed as part of your salary.
AMAP rates calculator
If you think you might be owed a mileage tax rebate, why not try our mileage tax relief calculator to see how much you might be owed?
Our mileage calculator works out how much you may be owed back using the AMAP rates and the number of your work related miles.
How do I claim an AMAP rates tax rebate?
How you claim back the approved mileage allowance payments depends on the value of your mileage claim.
HMRC has a great direct service for you to claim your mileage tax rebate. You just need to fill in a P87 or a self assessment tax return to kick things off.
Mileage claim above £2500
Generally if you are claiming back £2500 or more in any one tax year you will need to complete a self assessment tax return.
The tax return declares all of your income and tax along with the mileage expenses you are reclaiming.
If you are submitting a tax return for a reason other than a mileage claim you should include your mileage expenses in the employment section of the return.
Mileage claim below £2500
If the total mileage you are reclaiming is below £2500 in any one tax year, a claim can be made in writing or online using a form P87.
The P87 includes alot of what HMRC initially needs to review your mileage claim however further records are usually requested in writing.
Once they’ve checked everything’s in order and approved your mileage claim HMRC will send your tax refund to you usually by cheque or BACS (your choice).
Evidence for claiming a mileage tax rebate
HMRC expects you to maintain accurate and up to date mileage records to support a claim.
If you submit a P87 mileage claim it is likley that HMRC will ask you to send them your mileage records after they have processed your P87.
Records can inlude a detailed record of the places you have visited with dates and payslips showing mileage paid by your employer (if any).
Other common records include a contract of employment or employer statement confirming your job title and temporary workplace status.
If you submit a self assessment tax return you may be refunded a tax rebate by HMRC and then asked to provide mileage evidence at a later date.
In these cases if you are unble to provide HMRC what they require you may need to repay some or all of the refund you have received.
