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Approved Mileage Allowance Payments (AMAP's) are exempt from income tax. They relate to a privately owned vehicle which is being used by an employee. If the employee is using their own vehicle for business purposes they can be paid a tax-free amount according to the mileage driven on behalf of the company. The amount covers mileage related expenses for the vehicle itself and cover items such as fuel, oil, servicing, tyres, road fund licence, insurance and depreciation.

If your employer reimburses you at a lower rate than the AMAP rates, you are entitled to claim tax relief on the difference. Conversely, reimbursements made at a higher rate level than the AMAPs will incur tax.


AMAP rates for 2020/21

Up to 10,000 miles 45p over 10,000 miles 25p