Mileage Allowance Payments (MAPs) are what you pay your employees for using their own vehicle for business journeys.
You can pay your employees an ‘approved amount’ of MAPs each year without having to report them to HMRC. To work out the ‘approved amount’, multiply your employee’s business travel miles for the year by the rate per mile for their vehicle.
Current MAP rates for 2026/27 tax year as per HMRC:
Tax: rates per business mile
| First 10,000 miles | Above 10,000 miles | |
| Cars and vans | 55p from 6 April 2026 (45p before 6 April 2026) | 25p |
| Motorcycles | 24p | 24p |
| Bikes | 20p | 20p |
Fuel-only mileage allowance limits are known as Advisory Fuel Rates (AFRs)
What Are Advisory Fuel Rates?
- Purpose: They apply specifically to employees driving company cars (where the employer pays for the fuel) or when reimbursing employees for fuel-only costs on business journeys in company cars.
- Coverage: They cover fuel only—unlike AMAPs, they do not include maintenance, insurance, road tax, or depreciation.
- Updates: HMRC updates these rates quarterly (in March, June, September, and December) based on fuel prices and engine sizes.
Current Advisory Fuel Rates (from September 2026)
HMRC sets rates based on engine size and fuel type:
-
Petrol Engines:
- 1400cc or less: 14p per mile
- 1401cc to 2000cc: 14p–27p per mile (depending on specific band)
- Over 2000cc: Up to 27p per mile
-
Diesel Engines:
- 1600cc or less: 12p–15p per mile (varies by tier)
- 1601cc to 2000cc: 15p–22p per mile
- Over 2000cc: 22p per mil
-
LPG Engines:
- Ranges from 11p to 20p per mile depending on engine size
-
Fully Electric Company Cars:
- Home charging: 7p per mile
- Public charging: 15p per mile
You can check current updates directly via the GOV.UK Advisory Fuel Rates Guide
The next quarterly review is scheduled for 1 December 2026
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