Newcastle: 01782 713700 , Nantwich: 01270 623821 , Market Drayton: 01630 698017 , Newport: 01952 811745

Mileage Allowance Payments (MAPs) for employees

2017/18
  • MAPs represent the maximum tax free mileage allowances an employee can receive from their employer for using their own vehicle for business journeys.
  • An employer is allowed to pay an employee a certain amount of MAPs each year without having to report payments to HMRC.
  • If the employee receives less than the statutory rate, tax relief can be claimed on the difference.

MAP rates per business mile 2017/18 and 2016/17

Cars and vans Rate per mile
Up to 10,000 miles 45p
Over 10,000 miles 25p
Bicycles 20p
Motorcycles 24p