Calculate your HMRC approved mileage expense claim for business travel. Cars, motorcycles and bicycles.
| Vehicle | First 10,000 miles | Over 10,000 miles |
|---|---|---|
| ๐ Car or Van | 45p per mile | 25p per mile |
| ๐๏ธ Motorcycle | 24p per mile | 24p per mile |
| ๐ฒ Bicycle | 20p per mile | 20p per mile |
These rates have been unchanged for several years. Employees can also claim an additional 5p per mile per passenger who is also an employee making the same business journey.
๐ Rates sourced from HMRC approved mileage rates โ verified for the 2026/27 tax year.
HMRC approved mileage allowance payment (AMAP) rates are: Cars/vans: 45p per mile for the first 10,000 miles, then 25p per mile. Motorcycles: 24p per mile (flat rate). Bicycles: 20p per mile (flat rate). These rates have not changed for many years.
Yes. Self-employed sole traders can use the HMRC approved mileage rates (45p/25p for cars) to claim business mileage as an allowable expense in their Self Assessment return. You must keep records of all business journeys including date, destination, and purpose.
A business journey is travel that is wholly and exclusively for business purposes โ for example, visiting a client, travelling to a temporary workplace, or attending a business event. Commuting to your regular workplace does not count as a business journey.
Yes, but any amount above the HMRC approved rate is treated as a taxable benefit and must be reported on your P11D. Employees can also claim tax relief on the difference if their employer pays less than the HMRC rate.