Travel and subsistence – what mileage allowances are available  when you are using  personal vehicles for business travel?

Employee business travel and authorised mileage rates, also known as Approved Mileage Allowance Payments (AMAPs) are set below:

Cars and Vans

First 10,000 miles-0.55p a mile (from 6th April 2026)- 0.45p a mile up to 5th April 2026.

10,000 miles and over-0.25p a mile.

These rates also apply to electric and hybrid cars: they are not fuel-specific.

Passengers, motorbikes and bicycles

The rates are the same whatever the business mileage.

Passenger-0.05p a mile.

Motorcycle-(including electric bikes that are not electrically assisted pedal cycles)-0.24p a mile.

Bicycles (including electric bikes that are electrically assisted pedal cycles)-0.20p a mile.

Please note that 0.05p per passenger per business mile is payable for carrying fellow employees in a car or van on journeys which are also work journeys for them.