SE31901 - Travel expenses: general - employees using own car for work - the Inland Revenue's authorised mileage rates – 2001/02

Size of car engine	Authorised rate per mile on the first 4,000 miles in the tax year	Authorised rate per mile on each mile over 4,000 miles in the tax year
Up to 1,000cc	40p	25p
1,001 – 1,500cc	40p	25p
1,501 – 2,000cc	45p	25p
Over 2,000cc	63p	36p

Note: The average of the two middle rates (see SE30210) is 42.5p up to 4,000 business miles and 25p thereafter.