2019/20
- 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 2019/20 and 2018/19
| Cars and vans |
Rate per mile |
| Up to 10,000 miles |
45p |
| Over 10,000 miles |
25p |
| Bicycles |
20p |
| Motorcycles |
24p |
