Income Tax Mileage Allowances Vehicle Benefits Savings National Insurance Contributions Statutory Payments Corporation Tax Value Added Tax Capital Gains Tax Inheritance Tax Key Dates And Deadlines

TAX DATA INFORMATION

Mileage Allowances

Employees who use their own vehicles for business can be paid the following approved mileage rates free of tax and NI:

Payments in excess of these rates are taxable. If the employer pays less than the approved rates the employee can claim tax relief for shortfall. 

* The passenger must be a fellow employee or director and also be travelling on business. The passenger rate can be paid to the driver of a company car. It cannot be claimed if it is not paid by the employer.

Employees who buy their own fuel to use in company owned cars can be paid the following  mileage rates for business miles, free of tax and NI: