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Mileage Allowance Payments (MAPs) for employees
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MAPs represent the maximum tax free mileage allowances an employee can receive from their
employer for using their own vehicle for business journeys.
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An employer is allowed to pay an employee a certain amount of MAPs each year without having
to report payments to HMRC.
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If the employee receives less than the statutory rate, tax relief can be claimed on the
difference.
MAP rates per business mile 2024/25 and 2023/24
Cars and vans
|
Rate per mile
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Up to 10,000 miles
|
45p
|
Over 10,000 miles
|
25p
|
Bicycles
|
20p
|
Motorcycles
|
24p
|