UK: Mileage Allowance Payments (MAP) calculator
Calculator for mileage expenses (business use of own car in UK). It calculates the "approved amount" that can be claimed tax-free by an employee for using their own car as business travel expenses.

Inputs - type of vehicle and distance traveled#

type of vehicle
distance below first 10,000 milesmiles
distance above 10,000 milesmiles

Results - distance below 10,000 miles#

distance traveled500miles
rate per business mile45.00pence per mile
cash to pay225.00GBP

Results - summary#

distance traveled500miles
effective rate per business mile0.45pence per mile
cash to pay225.00GBP

Some facts#

  • If the employee uses their own vehicle for business journeys, the employer can reimburse their car usage expenses. This is called The Mileage Allowance Payments (MAP).
  • The "approved amount" or "qualifying amount" is tax free:
    • Employer is allowed to pay the employee a certain amount of MAP each year without having to report them to HMRC.
    • That amount is called "the approved amount" for the income tax purposes.
    • That amount is called "the qualifying amount" for the NI purposes.
    • That amount is also allowed expense from the CT (Corporation Tax) perspective.
  • The tax-free MAP depends on distance travelled strictly for business purpose. To calculate the "approved amount", multiply business travel miles for given year by the rate per mile for their vehicle.
  • The per-mile rate depends on vehicle's type. Also, this rate is decreased after 10,000 miles distance reached within single tax year for cars and vans.
  • Current (from 2016/2017 to 2019/2020 tax years) Mileage Allowance Payment (MAP) rates are summarised below:
    • cars and vans: 45p (25p after 10,000 miles threshold reached)
    • motorbikes: 24p
    • bikes: 20p
  • It doesn’t matter if the employee uses more than one vehicle in a year. It’s all calculated together.

  • ⓘ Example: Employee traveled 12,000 business miles. Mileage Allowance Payment is:
    MAP=10,000×45p+2,000×25p=5000GBPMAP = 10,000 × 45p + 2,000 × 25p = 5000 GBP
  • ⓘ Hint: If you're looking for how MAPs are calculated in Poland check out our another calculator: Polish car use reimbursement flat-rate

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