Approved Mileage Allowance Payments (AMAPS)

From tax year 2011 to 2012 onwards First 10,000 business miles in the tax year Each business mile over 10,000 in the tax year
Cars and vans 45p 25p
Motor cycles 24p 24p
Bicycles 20p 20p

The rates featured in the table above are the statutory mileage rates which are used for the calculation of Approved Mileage Allowance Payments (AMAP). The above amounts are the maximum which can be paid exempt of income tax.

These are payments made to employees for the use of their own vehicle – or grey fleet. The allowances are designed to include fuel, insurance, servicing and maintenance.

The passenger payment rate is 5p per business mile for carrying fellow employees in a car or van on journeys which 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.

Advisory Fuel Rates (AFRs)

The below rates apply from 1 September 2017. You can use the previous rates for up to 1 month from the date the new rates apply.  These rates only apply to employees using a company car.

Petrol and LPG

Engine size Petrol – amount per mile LPG – amount per mile
1400cc or less 11 pence 7 pence
1401cc to 2000cc 13 pence 8 pence
Over 2000cc 21 pence 13 pence

Diesel

Engine size Diesel – amount per mile
1600cc or less 9 pence
1601cc to 2000cc 11 pence
Over 2000cc 12 pence

Hybrid cars are treated as either petrol or diesel cars for this purpose.

A review of the rates takes place on a quarterly basis on the following dates:

1 March
1 June
1 September
1 December