2017/18

  • MAPs represent the maximum tax free mileage allowances an employee can receive from their employer for using their own vehicle for business journeys.
  • An employer is allowed to pay an employee a certain amount of MAPs each year without having to report payments to HMRC.
  • If the employee receives less than the statutory rate, tax relief can be claimed on the difference.

MAP rates per business mile 2017/18 and 2016/17


Cars and vans

Rate per mile
Up to 10,000 miles 45p
Over 10,000 miles 25p

Bicycles
20p

Motorcycles
24p