UK Mileage Allowance (AMAP) Calculator

How it works

Cars/vans: 45p × first 10,000 miles + 25p × the rest; motorcycles 24p, bicycles 20p; +5p per passenger mile; relief = (approved − paid) × your tax rate

HMRC’s approved mileage allowance payments let employers reimburse business driving in your own vehicle tax-free — the rate is meant to cover fuel, wear, insurance and depreciation, and has been 45p since 2011. If your employer pays less, claim Mileage Allowance Relief on the shortfall through Self Assessment or a P87; if it pays more, the excess is taxable. Commuting to your normal workplace never counts. The self-employed can use the same rates instead of actual vehicle costs.

Worked example

12,000 miles in a car: 10,000 × 45p + 2,000 × 25p = £5,000. An employer paying 30p reimburses £3,600, so a basic-rate taxpayer claims relief on £1,400 and gets £280 back.

Frequently asked questions