SE31225 - Employees using their own vehicles for work: rules from 2002/03 onwards - definitions - business travel
Paragraph 2, Schedule 12AA ICTA 1988 as introduced by Section 57 and Schedule 12 FA 2001
The legislation on approved mileage allowance payments (AMAPs)
and mileage allowance relief (MAR) links the meaning of 'business
travel' directly to the rules for Schedule E deductions under
Section 198 ICTA 1988. That means that even though employees can no
longer get deductions under Section 198 for actual expenditure for
business travel in their own vehicles, the same rules continue to
apply to determine the types of journeys that qualify for tax
relief. See
SE31800 onwards for guidance about
journeys that qualify for tax relief.
The link to the Section 198 rules should be taken to mean
that "business travel" also includes journeys that qualify for tax
relief under the special rules for employees travelling to work
outside the UK and for employees working but not domiciled in the
UK.
For guidance on how the legislation on AMAPs and MAR applies
to the special rules for -
