Guidance
Mileage Allowance Payments (480: Appendix 3)
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Mileage Allowance Payments for tax year 2026 to 2027
| Type of vehicle | Rate |
|---|---|
| Car or van | 55p per mile for the first 10,000 miles, 25p per mile after that |
| Motorcycle | 24p per mile |
| Cycle | 20p per mile |
Passenger payments
| Type of vehicle | Rate |
|---|---|
| Car or van only, per passenger | 5p per mile |
Mileage Allowance Payments between the 2012 to 2013 tax year to the 2025 to 2026 tax year
Section 230 (2)
| Type of vehicle | Rate |
|---|---|
| Car or van | 45p per mile for the first 10,000 miles, 25p per mile after that |
| Motorcycle | 24p per mile |
| Cycle | 20p per mile |
Passenger payments
Section 234 (1)
| Type of vehicle | Rate |
|---|---|
| Car or van only, per passenger | 5p per mile |
Mileage Allowance Payments between the 2002 to 2003 tax year to the 2010 to 2011 tax year
| Type of vehicle | Rate |
|---|---|
| Car or van | 40p per mile for the first 10,000 miles, 25p per mile after that |
| Motorcycle | 24p per mile |
| Cycle | 20p per mile |
Passenger payments
| Type of vehicle | Rate |
|---|---|
| Car or van only, per passenger | 5p per mile |
Updates to this page
Published 30 December 2019
Last updated 21 May 2026
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The Mileage Allowance Payment rates for the 2026 to 2027 tax year have been added.
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First published.