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<p>Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse
an employee’s expenses for business mileage in their private vehicle; and by self-employed
drivers to claim tax relief on business mileage. The rates for cars are 45 pence per
mile for the first 10,000 miles and 25 pence per mile thereafter.</p><p> </p><p>The
rates are arrived at after considering a range of factors including:</p><p>• the costs
of motoring per business mile for a range of cars and</p><p>mileages;</p><p>• the
transport needs of business;</p><p>• the cost to the Exchequer of changing the rate;
and</p><p>• the overall fiscal position.</p><p> </p><p>The AMAP rates are not mandatory,
and employers can choose to pay more or less than the AMAP rate. It is therefore ultimately
up to employers to determine the rate at which they reimburse their employees. Like
all taxes and allowances, the Government keeps the AMAP rate under review as part
of the annual Budget process.</p>
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