SE31240 - Statutory mileage rates used to work out tax exempt approved mileage allowance payments and/or any mileage allowance relief - Rates for 2002/03

Paragraph 4(2) Schedule 12AA ICTA 1988 as introduced by Section 57 and Schedule 12 FA 2001

The mileage rates in the following table are used to work out the amount of the "approved amount for mileage allowance payments" (the AMAPs amount), the maximum amount of mileage allowance payments that can be paid free of tax under the AMAPs legislation). They are also used to calculate the amount of any mileage allowance relief (MAR) available to the employee, (See SE31330 onwards). These rates apply from 2002/03 and continue to apply for future years unless changed.. Rates for later years will be included in the Employment Income Manual (which covers years from 2003/04 onwards) at EIM31240 as changes are made.