Answers · UK 2025/26
Can I claim the HMRC mileage rate for an electric car?
Yes. The HMRC Approved Mileage Allowance Payment (AMAP) rate is 45p per mile for electric cars (first 10,000 miles), same as petrol and diesel.
Full answer
HMRC allows 45p per mile (first 10,000 miles) and 25p thereafter for all cars used for business, including electric vehicles -- the rate is the same regardless of fuel type. If your employer pays less than AMAP, you can claim the difference as a deduction via self-assessment (MAR claim). If you drive a company EV, you cannot claim AMAP on top, but the Benefit in Kind rate for EVs is only 3% for 2026/27 (extremely low). Advisory Electric Rate (AER) for EVs is 7p/mile for company-reimbursed private mileage.
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.