Current Mileage Rates
| Vehicle Type | First 10,000 Miles | Over 10,000 Miles |
|---|---|---|
| Cars and vans | 45p per mile | 25p per mile |
| Motorcycles | 24p per mile | 24p per mile |
| Bicycles | 20p per mile | 20p per mile |
These rates have been unchanged since 2011.[1]
Who Can Use These Rates?
Employees
If your employer pays you less than the AMAP rate (or nothing at all) for business mileage, you can claim Mileage Allowance Relief (MAR) on the difference through your tax return or form P87.[1]
Self-Employed
Self-employed people can use these as simplified expenses instead of tracking actual vehicle costs. Once you choose the mileage method for a vehicle, you must keep using it for that vehicle.[2] You claim the mileage deduction when you file your Income Tax return.
What Counts as Business Mileage
Business mileage includes:[3]
- Travel to client sites or temporary workplaces
- Travel between business locations
- Travel to meetings
It does not include:
- Commuting to your regular workplace (home to office)
- Personal journeys
Passenger Payments
If you carry a passenger on a business journey, your employer can pay an additional 5p per mile per passenger tax-free. If they don’t, you can claim the 5p per mile as a tax deduction.[4]
Record Keeping
Keep a mileage log recording:
- Date of each journey
- Start point and destination
- Purpose of the journey
- Miles driven
Mileage vs actual costs: The mileage rate is simpler, but if you have a high-cost vehicle, tracking actual costs (fuel, insurance, depreciation) may give you a larger deduction. You can’t switch between methods for the same vehicle.
Electric Vehicles
The same 45p/25p mileage rates apply to electric and hybrid vehicles. There’s no separate rate for EVs at present.
Frequently Asked Questions
What is the HMRC mileage rate for 2025/26?
The approved mileage allowance rate for cars and vans is 45p per mile for the first 10,000 business miles and 25p per mile after that. Motorcycles are 24p per mile and bicycles 20p per mile. These rates have been unchanged since 2011.
Can I claim mileage for my commute to work?
No. Commuting from home to your regular workplace does not count as business mileage. You can only claim for travel to client sites, temporary workplaces, business meetings, and travel between business locations.
Do the same mileage rates apply to electric vehicles?
Yes. The same 45p/25p per mile rates apply to electric and hybrid vehicles. There is no separate HMRC mileage rate for EVs at present.
Can I switch between mileage rates and actual vehicle costs?
If you are self-employed, once you choose the mileage method for a particular vehicle, you must keep using it for that vehicle. You cannot switch between mileage rates and tracking actual costs for the same vehicle.
Further Reading
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