Authorised Mileage Rates

Cars	up to 10,000 miles - 45p (40p to 5th April 2011)
	over 10,000 miles - 25p
Bicycles:	20p
Motorcycles:	24p

These rates represent the maximum tax-free mileage allowances for employees using their own vehicles for business. The 10,000 mile limit relates to a given tax year (i.e. 6th April to 5th April). Any excess is taxable. If the employee receives less than the statutory rate, tax relief can be claimed on the difference.

Fuel Only Rates

Engine size Petrol LPG Engine Size Diesel
1400cc or less 15p 10p 1600cc or less 13p
1401 to 2000cc 18p 12p 1601-2000cc 15p
Over 2000cc 26p 18p Over 2000 cc 18p

These rates are effective for business journeys from 1st March 2013. These are the rates to be used where a company car is used, but fuel is paid for by the employee. Customs will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation, as explained in an article in our news section. These rates are reviewed quarterly with changes effective from 1st March, 1st June, 1st September and 1st December, with a one month grace period each time the rates change, during which time either the new or the old rates may be used. Please see the news section of our website for updated rates and also for historic rates.

To find out how Chapman Robinson & Moore can help your business either call 01865 379272, or click here to arrange a free Confidential Business Analysis.

Engine size	Petrol	LPG	Engine Size	Diesel
1400cc or less	15p	10p	1600cc or less	13p
1401 to 2000cc	18p	12p	1601-2000cc	15p
Over 2000cc	26p	18p	Over 2000 cc	18p