- 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|