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


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. From 6 April 2018 they will also be available to unincorporated property businesses.

These rates apply to electric cars as they are not fuel specific.

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 

What’s New

On 1 December 2017, the Government announced it had considered the position and would not be revising its approach to AMAP following HMRC's Taxation of employee expenses: response to the call for evidence.

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