What are the Approved Mileage Allowance Payments (AMAP) rates for 2026/27?

Full answer

Approved Mileage Allowance Payments (AMAP) are the tax-free rates at which employers can reimburse employees who use their own vehicles for business travel. The rates have not changed since 2012. **2026/27 AMAP rates:** | Vehicle type | First 10,000 miles/year | Above 10,000 miles/year | |---|---|---| | Cars and vans | **45p per mile** | **25p per mile** | | Motorcycles | **24p per mile** | 24p per mile | | Bicycles | **20p per mile** | 20p per mile | **How AMAP works:** - If your employer reimburses you at exactly the AMAP rate: no tax or NI for you, no reporting obligation for the employer - If your employer reimburses you LESS than AMAP: you can claim Mileage Allowance Relief (MAR) for the shortfall via Self Assessment or by adjusting your PAYE code. At 45p and the employer pays 30p, you can claim 15p per mile relief. - If your employer reimburses you MORE than AMAP: the excess is taxable as employment income (Income Tax and NI) **No employer payment -- self-employed:** Self-employed individuals can use HMRC's simplified mileage rates (same as AMAP) instead of claiming actual vehicle costs and capital allowances. **Passenger payments:** Employers can also pay 5p per mile per passenger (carried in the employee's own car on the same business trip) tax-free. **Business vs commuting:** AMAP applies only to business journeys -- not commuting to and from a regular place of work. The key distinction is whether the journey is to a "permanent workplace" (commuting = not qualifying) or a "temporary workplace" (qualifying for mileage relief). **Record keeping:** You must keep a mileage log showing date, destination, purpose of trip, and miles travelled to support any AMAP or MAR claim.

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