AMAP (Approved Mileage Allowance Payments)
Quick definition
HMRC's UK mileage rates for employees. 45p/mile for the first 10,000 miles, 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: 45p per mile for the first 10,000 business miles, then 25p per mile
- Motorcycles: 24p per mile
- Bicycles: 20p per mile
Frozen since 2011
AMAP rates have not changed since 2011. Despite UK fuel costs rising significantly, HMRC has kept the per-mile figures static. 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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