Glossary · UK
What is Approved Mileage Allowance Payment (AMAP) Rate?
HMRC's tax-free mileage rate for business travel in a personal car, currently 45p for the first 10,000 miles and 25p after.
Full Definition
The Approved Mileage Allowance Payment (AMAP) rate is the per-mile figure HMRC sets for tax-free reimbursement of business mileage in an employee's own car or van. The current rate is 45p per mile for the first 10,000 business miles in a tax year, dropping to 25p per mile after that; motorcycles are reimbursed at 24p per mile and bicycles at 20p per mile, with all rates unchanged for many years despite rising running costs. Employers can also pay an extra 5p per mile tax-free for each passenger carried on a business journey.
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Disclaimer: Definitions are for guidance only. For decisions about your tax, savings, property or pension situation, always consult a qualified professional or refer to gov.uk.