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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.</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, including public sector organisations, 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>
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