SE31410 - Employees using cars or vans for work: exempt passenger payments - only an exemption – no corresponding relief

The rules for payments for carrying business passengers (see SE31400) only provide an exemption from tax.

There is no corresponding relief or deduction where the employee carries fellow employees on business journeys, but the employer does not make payments for business passengers, or where payments are less than 5p a mile per passenger.

In other words, there is no equivalent to Mileage Allowance Relief in respect of Passenger Payments.