Cars and vans
|
|
Tax free (per mile) |
NICs free (per mile) |
|
First 10,000 miles |
45p (from 6 April 2011) 40p (up to 6 April 2011) |
45p (from 6 April 2011) 40p (up to 6 April 2011) |
|
10,001 and over |
25p |
45p (from 6 April 2011) 40p (up to 6 April 2011) |
Note that: these rates can be used by both the self-employed and employees/directors.
Car mileage payments - NICs oddity
Providing that the employer reimburses an employee at the AMAPs rates above there is no PAYE or NICs liability. However, the tax-free amounts are different for PAYE and NICs.
Passengers, motorbikes and bicycles
The rates are the same whatever the mileage.
| Claimant | Rate per mile |
| Passenger | 5p |
| Motorcycle | 24p |
| Cyclist | 20p |
Small print
Sections 229-230 ITEPA 2003: vehicles
Sections 233-234 ITEPA 2003: passenger payments
Join us on LinkedIn 
