| Vehicle | First 10,000 miles | Over 10,000 miles |
|---|---|---|
| Car or van | 45p | 25p |
| Motorcycle | 24p | 24p |
| Bicycle | 20p | 20p |
These are the approved mileage rates for 2026/27. The car/van rate has not changed since 2011. HMRC reviews rates annually; check HMRC EIM31205 for any updates.
Frequently asked questions
For cars and vans the rate is 45p per mile for the first 10,000 business miles and 25p per mile thereafter. Motorcycles are 24p per mile and bicycles are 20p per mile. These rates apply whether you are a sole trader, employee, or limited company director.
Yes. You can claim HMRC's approved mileage allowance payments (AMAP) when using your own vehicle for business journeys. As a sole trader or self-employed person you claim this as a business expense. As an employee your employer can pay you up to these rates tax-free, or you can claim tax relief on any shortfall via self assessment.
No. Travel between your home and your regular, permanent workplace is commuting and is not an allowable business expense. Business mileage is travel to temporary workplaces, client sites, or other locations you visit in the course of your work. If you work from home your business mileage can start from your home address.
Yes. A director using their personal vehicle for company business can claim the same AMAP rates from the company. The company pays the director and deducts it as a business expense. Payments up to the AMAP rates are free of income tax and NI for the director.
Yes. HMRC requires you to keep a mileage log recording the date, destination, purpose, and miles for each business journey. Without records HMRC can disallow your mileage claims. A simple spreadsheet or mileage tracking app is sufficient.