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Mileage allowances

Note: HMRC approved mileage allowance for employees using their own car is shown in the table below.

Fuel-only mileage rates

HMRC advisory mileage rates for employee private mileage reimbursement or employer reimbursement of business mileage are:

1 September 2022

These mileage rates officially apply as of 1 September.

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 15p 9p
1401cc to 2000cc 18p 11p
Over 2000cc 27p 17p

 

Engine size Diesel
1600cc or smaller 14p
1601cc to 2000cc 17p
Over 2000cc 22p

 

1 June 2022

These mileage rates officially apply as of 1 June.

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 14p 9p
1401cc to 2000cc 17p 11p
Over 2000cc 25p 16p

 

Engine size Diesel
1600cc or smaller 13p
1601cc to 2000cc 16p
Over 2000cc 19p

 

1 March 2022

These mileage rates officially apply as of 1 March 2022

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 13p 8p
1401cc to 2000cc 15p 10p
Over 2000cc 22p 15p

 

Engine size Diesel
1600cc or smaller 11p
1601cc to 2000cc 13p
Over 2000cc 16p

 

1 December 2021

These mileage rates officially apply as of 1 December 2021

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 13p 9p
1401cc to 2000cc 15p 10p
Over 2000cc 22p 15p

 

Engine size Diesel
1600cc or smaller 11p
1601cc to 2000cc 13p
Over 2000cc 16p

 

1 September 2021

These mileage rates officially apply as of 1 September 2021

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 12p 7p
1401cc to 2000cc 14p 8p
Over 2000cc 20p 12p

 

Engine size Diesel
1600cc or smaller 10p
1601cc to 2000cc 12p
Over 2000cc 15p

1 June 2021

These mileage rates officially apply as of 1 June 2021

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 11p 8p
1401cc to 2000cc 13p 9p
Over 2000cc 19p 14p

 

Engine size Diesel
1600cc or smaller 9p
1601cc to 2000cc 11p
Over 2000cc 13p


Electric car advisory rate

The Advisory Electricity Rate for a fully electric car is 4p per mile. Electricity is not considered a fuel for the purpose of the car fuel benefit.

For employees using their own transport

The approved maximum tax and national insurance free mileage allowances for employees using their own transport for business are as follows:

Flat rate First 10,000 Miles Miles over 10,000
Car or van 45p 25p
Motorcycle 24p 24p
Bicycle 20p 20p

 

 

 

 

Employees can claim tax relief on any shortfall paid in the rates contained within in the table above.

Rates of up to 5p per mile, per passenger, are also tax and national insurance free when paid for the carriage of fellow employees in a car or van on the same business trip.