MilesheetUnited Kingdom · Approved mileage allowance payments
Mileage rates in the UK
The 55p rate applies from 6 April 2026, replacing the 45p that had stood since 2011.
What applies now
| Band | Rate |
|---|---|
| The first 10,000 miles | 55p |
| Everything past 10,000 miles | 25p |
| Each passenger carried | 5p |
How a claim is worked out
Take 12,000 miles of business travel in the UK. The bands apply in order, so each one is charged at its own rate rather than the whole distance at the top rate.
| Band | Distance | Rate | Amount |
|---|---|---|---|
| The first 10,000 miles | 10,000 | 55p | £5,500.00 |
| Everything past 10,000 miles | 2,000 | 25p | £500.00 |
| Total | £6,000.00 | ||
What it used to be
Rates in the UK, newest first. Use the row that covers the date you drove, not the one in force today: an amended return is worked out at the rate that applied at the time.
| Period | Applies | Rate |
|---|---|---|
| 2026/27 Now | Since 6 Apr 2026 | 55p (10,000) · 25p · 5p a passenger |
| 2011/12 to 2025/26 | 6 Apr 2011 to 5 Apr 2026 | 45p (10,000) · 25p · 5p a passenger |
- 2026/27 The first change to the approved rates in fifteen years.
- 2011/12 to 2025/26 Set by the Approved Mileage Allowance Payments (Rates) Regulations 2011, and untouched for fifteen tax years.
Where these figures come from
- Travel — mileage and fuel rates and allowancesThe approved rates, the 10,000-mile threshold, and the 5p passenger rate.
- Expenses and benefits: business travel mileage — rules for taxHow approved mileage allowance payments work.
- Tax relief for employees: business mileage and fuel costsMileage Allowance Relief when an employer pays less than the approved rate.
- Claim Income Tax relief for your employment expenses (P87)How to claim if you do not file a Self Assessment return.
- Ordinary commuting and private travel (490: Chapter 3)What counts as a business journey, and why the commute does not.
- Advisory fuel ratesThe separate, quarterly rates that apply to company cars.
- Keeping your pay and tax recordsHow long to keep a mileage log.
Rates move. If yours has and this page has not, the other countries are here.