Glossary · UK

What is Mileage Allowance Payments (MAPs)?

Tax-free payments an employer can make to an employee for using their own vehicle for business travel.

Full Definition

Mileage Allowance Payments (MAPs) are payments an employer makes to an employee for business journeys made in the employee's own car, van, motorcycle or bicycle. Payments up to HMRC's Approved Mileage Allowance Payment rates are tax and National Insurance free; if an employer pays less than the approved rate, the employee can claim Mileage Allowance Relief on the shortfall through their tax return, while payments above the approved rate are taxable on the excess.