Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle.\u202f These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.<\/p>
<\/p>
Voluntary organisations reimbursing volunteers can either use the AMAP rates or can reimburse the actual cost incurred where the volunteer drivers can evidence such costs without a tax liability arising. Any reimbursement above the AMAP rates would be subject to Income Tax unless the driver can show evidence of the expenditure. It is ultimately up to the voluntary organisation to determine the amount they reimburse to volunteers.<\/p>
<\/p>
In estimating typical motoring costs per business mile HMRC use a variety of information. This includes information from the AA, the National Travel Survey, the Association of British Insurers and the Department for Energy Security and Net Zero (fuel prices). The AMAP rate is intended to reflect both running costs (such as fuel) and a proportion of standing costs (such as insurance, MOT and depreciation).<\/p>
<\/p>
As with all taxes and allowances, the Government keeps the AMAP rate under review. Any changes to are announced by the Chancellor at fiscal events, taking into account the wider economic and fiscal context.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"} } , "answeringMemberConstituency" : {"_value" : "Ealing North"} , "answeringMemberPrinted" : {"_value" : "James Murray"} , "dateOfAnswer" : {"_value" : "2024-09-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "4765"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-12T14:10:45.48Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-09-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Voluntary Organisations: Mileage Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if she will make an estimate of the potential impact of abolishing the mileage allowance scheme reduced rate for over 10,000 miles of travel in the tax year on the travel costs of people working in the voluntary sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4630", "label" : {"_value" : "Biography information for Ben Lake"} } , "tablingMemberConstituency" : {"_value" : "Ceredigion Preseli"} , "tablingMemberPrinted" : [{"_value" : "Ben Lake"} ], "uin" : "4766"} , {"_about" : "http://data.parliament.uk/resources/1728062", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1728062/answer", "answerText" : {"_value" : "
This Government takes the condition of local roads very seriously and is committed to maintaining and renewing all parts of the local highway network.<\/p>
The Department recognises the benefits of providing all local highway authorities with long-term funding certainty, and will consider this carefully.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4029", "label" : {"_value" : "Biography information for Lilian Greenwood"} } , "answeringMemberConstituency" : {"_value" : "Nottingham South"} , "answeringMemberPrinted" : {"_value" : "Lilian Greenwood"} , "dateOfAnswer" : {"_value" : "2024-09-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-09-11T09:25:11.163Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2024-09-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Roads: Repairs and Maintenance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Transport, if her Department will make an assessment of the potential merits of introducing five year block awards to councils for pothole management.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/350", "label" : {"_value" : "Biography information for Sir John Hayes"} } , "tablingMemberConstituency" : {"_value" : "South Holland and The Deepings"} , "tablingMemberPrinted" : [{"_value" : "Sir John Hayes"} ], "uin" : "4592"} , {"_about" : "http://data.parliament.uk/resources/1728082", "AnsweringBody" : [{"_value" : "Ministry of Housing, Communities and Local Government"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1728082/answer", "answerText" : {"_value" : "
The Ministry of Housing, Communities and Local Government does not hold information on the number of serving armed forces personnel, or veterans, who have benefitted from the Right to Buy.<\/p>
People who live in armed forces accommodation do not have the Right to Buy. The Right to Buy is only available to secure council tenants, and to some housing association tenants who were living in the home when it transferred from a council to a housing association, known as the Preserved Right to Buy. <\/strong>Any period spent in armed forces accommodation by eligible social housing tenants prior to applying can, however, count towards the minimum public sector tenancy qualifying period for Right to Buy and towards the discount entitlement.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4520", "label" : {"_value" : "Biography information for Matthew Pennycook"}
}
, "answeringMemberConstituency" : {"_value" : "Greenwich and Woolwich"}
, "answeringMemberPrinted" : {"_value" : "Matthew Pennycook"}
, "dateOfAnswer" : {"_value" : "2024-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-09-12T15:50:32.893Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "7"}
, "answeringDeptShortName" : {"_value" : "Housing, Communities and Local Government"}
, "answeringDeptSortName" : {"_value" : "Housing, Communities and Local Government"}
, "date" : {"_value" : "2024-09-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Armed Forces: Right to Buy Scheme"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Housing, Communities and Local Government, if she will make an estimate of how many (a) serving armed forces personnel and (b) veterans have benefitted from the Right to Buy scheme in each of the last five financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4519", "label" : {"_value" : "Biography information for James Cartlidge"}
}
, "tablingMemberConstituency" : {"_value" : "South Suffolk"}
, "tablingMemberPrinted" : [{"_value" : "James Cartlidge"}
], "uin" : "4752"}
, {"_about" : "http://data.parliament.uk/resources/1728090", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1728090/answer", "answerText" : {"_value" : " Additional rate taxpayers do not currently benefit from the personal allowance as it is tapered away when a person has income over £100,000 and is fully removed for those paying the additional rate. Therefore this would have no exchequer impact.<\/p> <\/p> In 2024-2025, the income limit for personal allowance is £100,000. For every £2 of additional income above the limit, the personal allowance decreases by £1, and reaches £0 at an income level of £125,140. The additional rate of income tax is paid on income over £125,140. All income tax rates and allowances are provided in the following publication: Income Tax rates and allowances for current and previous tax years - GOV.UK (www.gov.uk)<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4797", "label" : {"_value" : "Biography information for James Murray"}
}
, "answeringMemberConstituency" : {"_value" : "Ealing North"}
, "answeringMemberPrinted" : {"_value" : "James Murray"}
, "dateOfAnswer" : {"_value" : "2024-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-09-12T14:12:21.48Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-09-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Income Tax: Tax Allowances"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if she will make an estimate of the amount of revenue that removal of the personal allowance from additional rate taxpayers would raise.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"}
}
, "tablingMemberConstituency" : {"_value" : "Easington"}
, "tablingMemberPrinted" : [{"_value" : "Grahame Morris"}
], "uin" : "4626"}
, {"_about" : "http://data.parliament.uk/resources/1728093", "AnsweringBody" : [{"_value" : "Department for Energy Security and Net Zero"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1728093/answer", "answerText" : {"_value" : " The energy price cap is set by Ofgem and not the Department for Energy Security and Net Zero. More information on how Ofgem calculate the price cap can be found on its website - https://www.ofgem.gov.uk/energy-price-cap<\/a>.<\/p>"}
, "answeringMember" : "http://data.parliament.uk/members/5099", "answeringMemberConstituency" : {"_value" : "Peckham"}
, "answeringMemberPrinted" : {"_value" : "Miatta Fahnbulleh"}
, "dateOfAnswer" : {"_value" : "2024-09-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-09-11T08:41:23.793Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "215"}
, "answeringDeptShortName" : {"_value" : "Energy Security and Net Zero"}
, "answeringDeptSortName" : {"_value" : "Energy Security and Net Zero"}
, "date" : {"_value" : "2024-09-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Energy: Prices"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Energy Security and Net Zero, if he will make an assessment of the potential merits of reducing the energy price cap for winter 2024-25.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4658", "label" : {"_value" : "Biography information for Alex Sobel"}
}
, "tablingMemberConstituency" : {"_value" : "Leeds Central and Headingley"}
, "tablingMemberPrinted" : [{"_value" : "Alex Sobel"}
], "uin" : "4776"}
, {"_about" : "http://data.parliament.uk/resources/1728094", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1728094/answer", "answerText" : {"_value" : " As stated in the answer of 9 September 2024 to question 3677, £1.2 million has recently been released to the Barts Health NHS Trust to support them in continuing the development of their Outline Business Case for the new Whipps Cross Hospital.<\/p> We are continuing to support schemes in progressing while the review is ongoing, with requests for funding during this time being considered on an individual basis. The review will conclude this autumn, and Parliament will be updated on the next steps for the programme.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4444", "label" : {"_value" : "Biography information for Karin Smyth"}
}
, "answeringMemberConstituency" : {"_value" : "Bristol South"}
, "answeringMemberPrinted" : {"_value" : "Karin Smyth"}
, "dateOfAnswer" : {"_value" : "2024-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "previousAnswerVersion" : {"_about" : "http://data.parliament.uk/resources/1728094/answer/previousversion/5619", "answeringMember" : {"_about" : "http://data.parliament.uk/members/4444", "label" : {"_value" : "Biography information for Karin Smyth"}
}
, "answeringMemberConstituency" : {"_value" : "Bristol South"}
, "answeringMemberPrinted" : {"_value" : "Karin Smyth"}
}
, "questionFirstAnswered" : [{"_value" : "2024-09-12T19:42:58.507Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "17"}
, "answeringDeptShortName" : {"_value" : "Health and Social Care"}
, "answeringDeptSortName" : {"_value" : "Health and Social Care"}
, "date" : {"_value" : "2024-09-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Whipps Cross Hospital: Repairs and Maintenance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Health and Social Care, pursuant to the Answer of 9 September to Question 3677 on Whipps Cross Hospital: Repairs and Maintenance, whether he plans to provide £2.5 million in funding to complete the Outline Business Case.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/152", "label" : {"_value" : "Biography information for Sir Iain Duncan Smith"}
}
, "tablingMemberConstituency" : {"_value" : "Chingford and Woodford Green"}
, "tablingMemberPrinted" : [{"_value" : "Sir Iain Duncan Smith"}
], "uin" : "4582"}
, {"_about" : "http://data.parliament.uk/resources/1728102", "AnsweringBody" : [{"_value" : "Department for Business and Trade"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1728102/answer", "answerText" : {"_value" : " The current system of employment rights is fragmented and confusing for workers and businesses alike. We are creating the Fair Work Agency to deliver a much-needed upgrade to enforcement of workers\u2019 rights. It will bring together existing enforcement functions to create a strong, recognisable single brand so individuals and businesses know where to go for help. It will also have strong powers to inspect workplaces and take action against employers who are deliberately breaking the law.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4418", "label" : {"_value" : "Biography information for Justin Madders"}
}
, "answeringMemberConstituency" : {"_value" : "Ellesmere Port and Bromborough"}
, "answeringMemberPrinted" : {"_value" : "Justin Madders"}
, "dateOfAnswer" : {"_value" : "2024-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-09-12T13:30:21.883Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "214"}
, "answeringDeptShortName" : {"_value" : "Business and Trade"}
, "answeringDeptSortName" : {"_value" : "Business and Trade"}
, "date" : {"_value" : "2024-09-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Conditions of Employment"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Business and Trade, what steps the planned Fair Work Agency will take to strengthen the enforcement of workplace rights.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4403", "label" : {"_value" : "Biography information for Chris Law"}
}
, "tablingMemberConstituency" : {"_value" : "Dundee Central"}
, "tablingMemberPrinted" : [{"_value" : "Chris Law"}
], "uin" : "4740"}
, {"_about" : "http://data.parliament.uk/resources/1728103", "AnsweringBody" : [{"_value" : "Attorney General"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1728103/answer", "answerText" : {"_value" : " This Government is committed to halving knife crime in the next decade as set out in our Safer Streets Mission.<\/p> From Tuesday 24 September, it will be illegal to own zombie-style knives and machetes as they will be added to the list of dangerous prohibited items already banned, including zombie knives, butterfly knives, Samurai swords, and push daggers. The Government will also legislate to ban ninja swords and strengthen rules to prevent online sales of knives.<\/p> The Crown Prosecution Service and National Police Chiefs\u2019 Council also work closely to prevent and tackle knife crime. Guidance setting out their joint approach to knife crime offending can be found here: Offensive Weapons, Knife Crime Practical Guidance | The Crown Prosecution Service (cps.gov.uk)<\/a>.<\/p>"}
, "answeringMember" : "http://data.parliament.uk/members/5204", "answeringMemberConstituency" : {"_value" : "Finchley and Golders Green"}
, "answeringMemberPrinted" : {"_value" : "Sarah Sackman"}
, "dateOfAnswer" : {"_value" : "2024-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-09-12T13:37:34.29Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "88"}
, "answeringDeptShortName" : {"_value" : "Attorney General"}
, "answeringDeptSortName" : {"_value" : "Attorney General"}
, "date" : {"_value" : "2024-09-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Knives: Crime"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Solicitor General, what steps she is taking to help increase prosecution rates for knife crime.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4638", "label" : {"_value" : "Biography information for Mr Tanmanjeet Singh Dhesi"}
}
, "tablingMemberConstituency" : {"_value" : "Slough"}
, "tablingMemberPrinted" : [{"_value" : "Mr Tanmanjeet Singh Dhesi"}
], "uin" : "4767"}
, {"_about" : "http://data.parliament.uk/resources/1728104", "AnsweringBody" : [{"_value" : "Department for Environment, Food and Rural Affairs"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1728104/answer", "answerText" : {"_value" : "