Answers · UK 2025/26
What is the approved mileage rate for business travel in 2026/27?
The HMRC Approved Mileage Allowance Payment (AMAP) rate for cars is 45p per mile for the first 10,000 miles in a tax year, and 25p per mile thereafter.
Full answer
HMRC sets Approved Mileage Allowance Payments (AMAPs) that employees can claim tax-free when using their own vehicle for business travel. For cars and vans the rate is 45p per mile for the first 10,000 business miles in a tax year, reducing to 25p per mile beyond that. For motorcycles the rate is 24p per mile, and for bicycles it is 20p per mile. If your employer pays you less than the AMAP rate, you can claim the shortfall as Mileage Allowance Relief via Self Assessment or on form P87. If your employer pays more than the AMAP rate, the excess is taxable. These rates have remained unchanged since 2011 but continue to apply for 2026/27.
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.