BIM47702 - Specific deductions: travel & subsistence: use of vehicle: mileage rates from 6 April 2002
This page sets out details of the scheme that apply only in
relation to journeys from 6 April 2002 onwards.
The taxpayer may only use a mileage rate if it does not
exceed the appropriate rate for that type of vehicle in the
following table:
| Per business mile | ||
| Motor cars or vans | Each mile up to 10,000 business miles | 40p |
| Each mile over 10,000 business miles | 25p | |
| Motor cycle | All business mileage | 24p |
| Pedal cycle | All business mileage | 20p |
The rates are based on the statutory rates under the Approved
Mileage Allowance Payments scheme (ITEPA03/S230 (1)). They will be
reviewed if there is a change in the statutory rates.
These rates are the maximum that a taxpayer may use if they
wish to use a mileage rate basis. The number of people in the
vehicle does not affect the rates.
Vehicles covered by the scheme
The taxpayer may use a mileage rate if they use a car, van, pick
up, pedal cycle or a motor cycle for business purposes.
The taxpayer may also use a mileage rate if they use one of
these vehicles as a taxi or for private hire.
