What are the HMRC-approved Mileage Allowance Payment (MAP) rates?

HM Revenue and Customs-approved Mileage Allowance Payment (MAP) are what the employer pays an employee when they use their own vehicle for business journeys. The 2017/1-18 rates are:

  • cars and vans: 45p for the first 10,000 business miles in the tax year, then 25p for each mile over 10,000;
  • motorcycles: 24p per mile; and
  • bicycles: 20p per mile.

If you receive less than these rates, you will be able to make a claim to HMRC for tax relief on the difference. This will be used to reduce the amount of tax due on your wages. This relief is called Mileage Allowance Relief. To make a valid claim you will need to keep a record of your business mileage and the MAPs made by your employer.

You can find more information about using your car for work-related travel on the GOV.UK website.

Note: This content is provided as general background information and should not be taken as legal advice or financial advice for your particular situation. Make sure to get individual advice on your case from your union, a source on our free help page or an independent financial advisor before taking any action.