Guidance
Mileage Allowance Payments (480: Appendix 3)
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
Mileage Allowance Payments for 2011 to 2012 onwards
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 from 2002 to 2011
| 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