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|
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 December 2020. 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||10 pence||7 pence|
|1401cc to 2000cc||11 pence||8 pence|
|Over 2000cc||17 pence||12 pence|
|Engine size||Diesel – amount per mile|
|1600cc or less||8 pence|
|1601cc to 2000cc||10 pence|
|Over 2000cc||12 pence|
Hybrid cars are treated as either petrol or diesel cars for this purpose.
Advisory Electricity Rate
The Advisory Electricity Rate for fully electric cars is 4 pence per mile.
A review of the rates takes place on a quarterly basis on the following dates: