Claiming business mileage: HMRC AMAP rates 2026/27
Last updated: 6 April 2026
In short
For 2026/27 HMRC's Approved Mileage Allowance Payment (AMAP) rates for cars and vans are 55p per mile for the first 10,000 business miles in the tax year, then 25p per mile above that. Motorcycles are 24p and bicycles 20p per mile. You claim for genuine business journeys in your own vehicle — not your ordinary commute.
If you use your own car, van, motorcycle or bicycle for work, you can claim a tax-free allowance for the business miles you drive. HMRC’s Approved Mileage Allowance Payments (AMAP) set the rate, and for 2026/27 the car rate went up. This guide explains the rates, what counts as a business mile, and how the claim works.
The 2026/27 AMAP rates
From 6 April 2026 the approved rates are:
| Vehicle | First 10,000 business miles | Over 10,000 miles |
|---|---|---|
| Car or van | 55p per mile | 25p per mile |
| Motorcycle | 24p per mile | 24p per mile |
| Bicycle | 20p per mile | 20p per mile |
The headline change is the car and van rate rising from 45p to 55p for the first 10,000 miles — the first increase in many years. The 25p rate above 10,000 miles is unchanged, as are the motorcycle and bicycle rates.
The 10,000-mile threshold resets each tax year (6 April to 5 April). It runs across all your business mileage in that vehicle type for the year, not per journey or per client.
How the two-tier rate works
Say you drive 12,000 business miles in your car during 2026/27:
- The first 10,000 miles at 55p = £5,500
- The remaining 2,000 miles at 25p = £500
- Total tax-free mileage allowance = £6,000
Our mileage calculator applies the two tiers automatically — you just enter your business miles and it works out the allowance at the correct 2026/27 rates.
What counts as a business mile
You can claim for journeys made for work, such as:
- Travelling to a client’s site, a supplier or a temporary workplace
- Driving between work locations in the day
- Trips to buy stock, equipment or business supplies
You cannot claim for:
- Your ordinary commute from home to a permanent workplace
- Personal journeys, or the personal portion of a mixed trip
If you work from home and have no permanent workplace, travel to client sites is usually claimable — but the rules on “temporary” versus “permanent” workplaces can be nuanced, so keep it defensible.
What the AMAP rate already covers
The single per-mile figure is designed to cover everything about running the vehicle for business: fuel, insurance, servicing, repairs, road tax and depreciation. That’s why you can’t also claim those costs separately on top of the mileage rate — the allowance rolls them all in. You choose either the simple mileage method or claiming a business proportion of actual running costs, not both for the same vehicle.
Keeping records
To support a claim you should log, for each business journey:
- The date
- The start and end points (and purpose)
- The miles driven
A simple spreadsheet or a mileage app is fine. Keep the records for at least six years in case HMRC asks.
Two extra points worth knowing
- Passengers: if you carry a colleague on the same business trip, you can claim an extra 5p per mile per passenger — a small but genuine addition on shared journeys.
- Employer paying less than the rate: if you’re an employee and your employer reimburses you below the AMAP rate, you can claim tax relief on the shortfall through your tax return (Mileage Allowance Relief). If they pay above the approved rate, the excess is taxable.
This guide is information, not tax advice, and uses HMRC’s published AMAP rates for 2026/27. Workplace and vehicle rules have exceptions — check gov.uk/travel-mileage-and-fuel-rates-and-allowances or ask an accountant if your situation is unusual.
Try the tool Mileage Claim Calculator Calculate your HMRC-approved mileage allowance (AMAP) at 55p and 25p per mile for cars, plus motorcycle and bicycle rates for 2026-27. Free, no signup.