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1487035

	registered interest
	date	06/07/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 June 2022 to Question 17079 on Car Allowances, if his Department will make an estimate of the number of employers who reimburse the actual mileage cost incurred rather than using Approved Mileage Allowance Payments; and if he will adjust the 45p per mile allowance.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	31863
	answer	answer is ministerial correction date of answer 14/07/2022 answer text <p>The Government sets the Approved Mileage Allowance Payments (AMAP) rates to minimise administrative burdens. As set out in the answer to Question 17079, the AMAP rates are advisory and therefore employers are not required to use them.</p><p> </p><p>AMAPs are reimbursed free from Income Tax and National Insurance Contributions. This is also the case when an employer chooses to reimburse the actual mileage cost or pay another rate where there is no profit element for the employee. These payments are not declared to HMRC. The Government does not have an estimate of the number of employers reimbursing the actual cost.</p><p> </p>As with all taxes and allowances, the Government keeps the AMAP rates under review and any changes are considered by the Chancellor. answering member constituency Havant answering member printed Alan Mak question first answered 14/07/2022 14:54:55 answering member 4484 label Biography information for Alan Mak
	tabling member	4424 label Biography information for John McNally

1487640

	registered interest
	date	08/07/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the adequacy of the approved mileage rates.
	tabling member constituency	Sheffield, Hallam
	tabling member printed	Olivia Blake
	uin	33035
	answer	answer is ministerial correction date of answer 13/07/2022 answer text <p>The Government sets the Approved Mileage Allowance Payments (AMAP) rates to minimise administrative burdens. The AMAP rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates.</p><p> </p><p>Employers are not required to use the AMAP rates. Instead, they can agree to reimburse the actual cost incurred, where individuals can provide evidence of the expenditure, without an Income Tax or National Insurance charge arising.</p><p> </p><p>Alternatively, they can choose to pay a different mileage rate that is higher or lower than the AMAP rates. If an employee is paid less than the approved amount, they are allowed to claim Mileage Allowance Relief (MAR) from HMRC. However, if the payment exceeds the relevant AMAP rate, and this results in a profit for the individual, they will be liable to pay Income Tax and National Insurance contributions on the difference.</p><p> </p><p>As with all taxes and allowances, the Government keeps the AMAP rates under review and any changes are considered by the Chancellor.</p> answering member constituency Havant answering member printed Alan Mak question first answered 13/07/2022 16:21:28 answering member 4484 label Biography information for Alan Mak
	tabling member	4864 label Biography information for Olivia Blake

1490539

	registered interest
	date	19/07/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the fuel mileage allowance rates.
	tabling member constituency	Arfon
	tabling member printed	Hywel Williams
	uin	39773
	answer	answer is ministerial correction date of answer 05/09/2022 answer text <p>The Government sets the Approved Mileage Allowance Payment (AMAP) rates to minimise administrative burdens.</p><p>The current AMAP rates allow employees to claim up to 45 pence per mile for the first 10,000 miles and 25 pence for each subsequent mile, tax free if they use their private car or van for business purposes. An additional 5 pence per mile may also be claimed for every passenger transported.</p><p>AMAPs are intended to create administrative simplicity and certainty by using an average rate, which reflects vehicle running costs including fuel, depreciation, servicing, insurance, and Vehicle Excise Duty. As it is an average, the rate is necessarily more appropriate for some drivers than others.</p><p>Employers are not required to use the AMAP rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there will be an Income Tax and National Insurance charge on the difference.</p><p>The Government keeps the AMAP rates, like all taxes and allowances, under review and any changes are considered by the Chancellor.</p> answering member constituency Havant answering member printed Alan Mak question first answered 05/09/2022 11:53:40 answering member 4484 label Biography information for Alan Mak
	tabling member	1397 label Biography information for Hywel Williams

1491526

	registered interest
	date	21/07/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has plans to review the Approved Mileage Allowance Payments rate.
	tabling member constituency	Ceredigion
	tabling member printed	Ben Lake
	uin	42161
	answer	answer is ministerial correction date of answer 05/09/2022 answer text <p>The Government sets the Approved Mileage Allowance Payment (AMAP) rates to minimise administrative burdens.</p><p> </p><p>The current AMAP rates allow employees to claim up to 45 pence per mile for the first 10,000 miles and 25 pence for each subsequent mile, tax free if they use their private car or van for business purposes. An additional 5 pence per mile may also be claimed for every passenger transported.</p><p> </p><p>AMAPs are intended to create administrative simplicity and certainty by using an average rate, which reflects vehicle running costs including fuel, depreciation, servicing, insurance, and Vehicle Excise Duty. As it is an average, the rate is necessarily more appropriate for some drivers than others.</p><p> </p><p>Employers are not required to use the AMAP rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there will be an Income Tax and National Insurance charge on the difference.</p><p> </p><p>The Government keeps the AMAP rates, like all taxes and allowances, under review and any changes are considered by the Chancellor.</p> answering member constituency Havant answering member printed Alan Mak grouped question UIN 42162 question first answered 05/09/2022 11:55:50 answering member 4484 label Biography information for Alan Mak
	tabling member	4630 label Biography information for Ben Lake

1491528

	registered interest
	date	21/07/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the impact of recent increases in fuel prices on the efficacy of the Approved Mileage Allowance Payments rate.
	tabling member constituency	Ceredigion
	tabling member printed	Ben Lake
	uin	42162
	answer	answer is ministerial correction date of answer 05/09/2022 answer text <p>The Government sets the Approved Mileage Allowance Payment (AMAP) rates to minimise administrative burdens.</p><p> </p><p>The current AMAP rates allow employees to claim up to 45 pence per mile for the first 10,000 miles and 25 pence for each subsequent mile, tax free if they use their private car or van for business purposes. An additional 5 pence per mile may also be claimed for every passenger transported.</p><p> </p><p>AMAPs are intended to create administrative simplicity and certainty by using an average rate, which reflects vehicle running costs including fuel, depreciation, servicing, insurance, and Vehicle Excise Duty. As it is an average, the rate is necessarily more appropriate for some drivers than others.</p><p> </p><p>Employers are not required to use the AMAP rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there will be an Income Tax and National Insurance charge on the difference.</p><p> </p><p>The Government keeps the AMAP rates, like all taxes and allowances, under review and any changes are considered by the Chancellor.</p> answering member constituency Havant answering member printed Alan Mak grouped question UIN 42161 question first answered 05/09/2022 11:55:50 answering member 4484 label Biography information for Alan Mak
	tabling member	4630 label Biography information for Ben Lake

1504144

	registered interest
	date	02/09/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential financial impact on local authorities of maintaining the present Approved Mileage Allowance Payment rate.
	tabling member constituency	Midlothian
	tabling member printed	Owen Thompson
	uin	45937
	answer	answer is ministerial correction date of answer 07/09/2022 answer text <p>Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle.</p><p> </p><p>AMAPs are intended to create administrative simplicity and certainty by using an average rate, which reflects vehicle running costs including fuel, servicing and depreciation. Fuel is therefore only one component.</p><p> </p><p>The AMAP rate is advisory and employers can choose to pay more or less than the advisory rate – it is therefore ultimately up to employers to determine the rate at which they reimburse their employees. Employees who receive less than the AMAP rate can claim tax relief on the difference. Employees who receive more will be taxed on the difference.</p><p> </p><p>Like all taxes and allowances, the Government keeps the AMAP rate under review.</p> answering member constituency Havant answering member printed Alan Mak grouped question UIN 45938 45939 question first answered 07/09/2022 08:55:31 answering member 4484 label Biography information for Alan Mak
	tabling member	4482 label Biography information for Owen Thompson

1504146

	registered interest
	date	02/09/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of increasing Approved Mileage Allowance Payment rates.
	tabling member constituency	Midlothian
	tabling member printed	Owen Thompson
	uin	45939
	answer	answer is ministerial correction date of answer 07/09/2022 answer text <p>Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle.</p><p> </p><p>AMAPs are intended to create administrative simplicity and certainty by using an average rate, which reflects vehicle running costs including fuel, servicing and depreciation. Fuel is therefore only one component.</p><p> </p><p>The AMAP rate is advisory and employers can choose to pay more or less than the advisory rate – it is therefore ultimately up to employers to determine the rate at which they reimburse their employees. Employees who receive less than the AMAP rate can claim tax relief on the difference. Employees who receive more will be taxed on the difference.</p><p> </p><p>Like all taxes and allowances, the Government keeps the AMAP rate under review.</p> answering member constituency Havant answering member printed Alan Mak grouped question UIN 45937 45938 question first answered 07/09/2022 08:55:31 answering member 4484 label Biography information for Alan Mak
	tabling member	4482 label Biography information for Owen Thompson

1440619

	registered interest
	date	14/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government what assessment they have made of whether the 45p per mile fuel allowance for cars and vans should be increased due to (1) the length of time it has remained unchanged, and (2) the increased cost of fuel.
	tabling member printed	Lord Colgrain
	uin	HL6928
	answer	answer is ministerial correction date of answer 24/03/2022 answer text <p>The Government sets the Approved Mileage Allowance Payments (AMAPs) rates to minimise administrative burdens.</p><p> </p><p>Employers are not required to use the AMAPs rates. Instead, they can agree to reimburse the actual cost incurred, where individuals can provide evidence of the expenditure, without an Income Tax or National Insurance charge arising.</p><p> </p><p>Alternatively, they can choose to pay a different mileage rate that better reflects their employees’ circumstances. However, if the payment exceeds the amount due under AMAPs, and this results in a profit for the individual, they will be liable to pay Income Tax and National Insurance contributions on the difference.</p><p> </p><p>The Government keeps this policy under review.</p> answering member printed Baroness Penn question first answered 24/03/2022 15:45:26 answering member 4726 label Biography information for Baroness Penn
	tabling member	4596 label Biography information for Lord Colgrain

1485948

	registered interest
	date	04/07/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government, further to the answer by Baroness Penn on 4 July (HL Deb), whether they will increase the allowable mileage rate for employees using their own vehicles for business purposes from 45 pence per mile, given the increased cost of fuel.
	tabling member printed	Lord Forsyth of Drumlean
	uin	HL1432
	answer	answer is ministerial correction date of answer 18/07/2022 answer text <p>The Government sets the Approved Mileage Allowance Payments (AMAP) rates to minimise administrative burdens. The AMAP rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates. Fuel costs only contribute to a fraction of the AMAP rates and not the total rate.</p><p> </p><p>Employers are not required to use the AMAP rates. Instead, they can agree to reimburse the actual cost incurred, where individuals can provide evidence of the expenditure, without an Income Tax or National Insurance charge arising.</p><p> </p><p>Alternatively, they can choose to pay a different mileage rate that is higher or lower than the AMAP rates. If an employee is paid less than the approved amount, they are allowed to claim Mileage Allowance Relief (MAR) from HMRC. However, if the payment exceeds the relevant AMAP rate, and this results in a profit for the individual, they will be liable to pay Income Tax and National Insurance contributions on the difference.</p><p> </p><p>As with all taxes and allowances, the Government keeps the AMAP rates under review and any changes are considered by the Chancellor.</p> answering member printed Baroness Penn question first answered 18/07/2022 15:40:52 answering member 4726 label Biography information for Baroness Penn
	tabling member	1141 label Biography information for Lord Forsyth of Drumlean

1487525

	registered interest
	date	07/07/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mileage Allowances
	house id	2
	legislature	25277 pref label House of Lords
	question text	To ask Her Majesty's Government whether they will review the 45 pence per mile HMRC mileage rate motoring allowance in the light of current levels of inflation.
	tabling member printed	Lord Strathcarron
	uin	HL1589
	answer	answer is ministerial correction date of answer 20/07/2022 answer text <p>The Government sets the Approved Mileage Allowance Payments (AMAP) rates to minimise administrative burdens. The AMAP rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates.</p><p> </p><p>Employers are not required to use the AMAP rates. Instead, they can agree to reimburse the actual cost incurred, where individuals can provide evidence of the expenditure, without an Income Tax or National Insurance charge arising.</p><p> </p><p>Alternatively, they can choose to pay a different mileage rate that is higher or lower than the AMAP rates. If an employee is paid less than the approved amount, they are allowed to claim Mileage Allowance Relief (MAR) from HMRC. However, if the payment exceeds the relevant AMAP rate, and this results in a profit for the individual, they will be liable to pay Income Tax and National Insurance contributions on the difference.</p><p> </p><p>As with all taxes and allowances, the Government keeps the AMAP rates under review and any changes are considered by the Chancellor.</p> answering member printed Baroness Penn question first answered 20/07/2022 10:16:38 answering member 4726 label Biography information for Baroness Penn
	tabling member	4937 label Biography information for Lord Strathcarron