Mileage allowances

Note: HMRC approved mileage allowance for employees using their own car is 45p.

Fuel-only mileage rates

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

1 December 2019

These mileage rates officially apply as of 1 December 2019

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 12p 8p
1401cc to 2000cc 14p 9p
Over 2000cc 21p 14p

 

Engine size Diesel
1600cc or smaller 9p
1601cc to 2000cc 11p
Over 2000cc 14p

 

1 September 2019

These mileage rates officially apply as of 1 September 2019

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 12p 8p
1401cc to 2000cc 14p 10p
Over 2000cc 21p 14p

 

Engine size Diesel
1600cc or smaller 10p
1601cc to 2000cc 11p
Over 2000cc 14p

 

1 June 2019

These mileage rates officially apply as of 1 June 2019

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 12p 8p
1401cc to 2000cc 15p 9p
Over 2000cc 22p 14p

 

Engine size Diesel
1600cc or smaller 10p
1601cc to 2000cc 12p
Over 2000cc 14p

 

1 March 2019

These mileage rates officially apply as of 1 March 2019

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 11p 7p
1401cc to 2000cc 14p 8p
Over 2000cc 21p 13p

 

Engine size Diesel
1600cc or smaller 10p
1601cc to 2000cc 11p
Over 2000cc 13p

1 December 2018

These mileage rates officially apply as of 1 December 2018

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 12p 8p
1401cc to 2000cc 15p 10p
Over 2000cc 22p 15p

 

Engine size Diesel
1600cc or smaller 10p
1601cc to 2000cc 12p
Over 2000cc 14p

1 September 2018

These mileage rates officially apply as of 1 September 2018

Advisory fuel only mileage rates
  Rates per mile
Engine size Petrol LPG
1400cc or smaller 12p 7p
1401cc to 2000cc 15p 9p
Over 2000cc 22p 13p

 

Engine size Diesel
1600cc or smaller 10p
1601cc to 2000cc 12p
Over 2000cc 13p

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.

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

Now find out how we can help you
Chat to us on 01924 376045 or please send us an email

Our clients are at the centre of everything we do.