SE31270 - Employees using their own vehicles for work: rules from 2002/03 onwards – calculation of approved mileage allowance payment – employee uses more than one vehicle during tax year

Paragraph 4 Schedule 12AA ICTA 1988 as introduced by Schedule 12 FA 2001

If the employee has more than one car or van (whether consecutively or simultaneously), the business miles for all cars and vans must be added together to work out if the 10,000 mile limit has been reached. See example SE31305. But this is subject to the separate employments rule described in SE31255).

If the employee uses a car or van for business travel and also a vehicle that qualifies for either the motor cycle or cycle mileage rate, it is only the business miles in the car or van that count towards the 10,000 mile limit because motor cycles and cycles are each different kinds of vehicle. See SE31230 and example SE31305.