Mileage Allowance Payments (MAPs) for employees

• • 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 2020/21 and 2019/20

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

MAP rates per business mile 2019/20 and 2018/19