AMAP (Approved Mileage Allowance Payments)
Quick definition
HMRC's UK mileage rates for employees. 55p/mile for the first 10,000 miles (raised from 45p in April 2026), 25p/mile after.
AMAP stands for Approved Mileage Allowance Payments. It is HMRC's UK mileage rate scheme. UK employers can reimburse employees up to AMAP rates tax-free.
The rates
- Cars and vans: 55p per mile for the first 10,000 business miles, then 25p per mile
- Motorcycles: 24p per mile
- Bicycles: 20p per mile
Raised in 2026 after a 15-year freeze
The first-tier car and van rate held at 45p from 2011 until 6 April 2026, when it rose to 55p - the first change in 15 years. The rate above 10,000 miles stayed at 25p. See the UK rate breakdown.
When tax relief applies
If your employer reimburses you LESS than the AMAP rate, you can claim tax relief on the difference via Form P87 or Self Assessment. If you are reimbursed AT the AMAP rate, the reimbursement is tax-free and no further claim is needed.
Related terms
Form P87
HMRC's form for UK employees claiming tax relief on mileage when employer reimbursement is below the AMAP rate.
Mileage Reimbursement
Payment from an employer to a worker for using their personal vehicle for work.
Cents per Kilometre
Australia's simplest mileage deduction method. A flat per-km rate up to 5,000 km per year.
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