🇬🇧 Official HMRC Rates 2026
HMRC Mileage Calculator
Calculate your business mileage allowance and tax relief using HMRC approved rates. Track expenses for cars, motorcycles, and bicycles.
45p
First 10,000 miles
25p
Above 10,000 miles
24p
Motorcycles
Select Your Vehicle Type
Car / Van
45p / 25p per mile
Motorcycle
24p per mile
Bicycle
20p per mile
💡 Amounts are converted from GBP using approximate exchange rates
Business Mileage Details
Total business miles for the tax year
What your employer currently pays per mile
Your Mileage Allowance
HMRC Approved Allowance
£2,250.00
Miles @ Higher Rate
5,000 miles
£2,250.00
Miles @ Lower Rate
0 miles
£0.00
Passenger Supplement
£0.00
Employer Reimbursement
£0.00
Tax Relief Available
Claimable Amount
£2,250.00
Tax Relief @ 20%
£450.00
Tax Relief @ 40%
£900.00
Tax relief depends on your income tax rate. Higher rate taxpayers (40%) receive more relief.
HMRC Mileage Rates 2026
Vehicle Type
First 10,000 miles
Above 10,000 miles
Cars and Vans
45p per mile
25p per mile
Motorcycles
24p per mile
24p per mile
Bicycles
20p per mile
20p per mile
Passenger Supplement
5p per mile per passenger
What Qualifies as Business Mileage?
- Travel to temporary workplaces
- Visiting clients or suppliers
- Business meetings and conferences
- Site visits and inspections
Not included: Commuting to your permanent workplace
How to Claim Tax Relief
- Keep detailed mileage records
- Record date, journey details, and miles
- Calculate using HMRC MAPs rates
- Claim through Self Assessment or P87 form
Deadline: Within 4 years of the tax year end
Example Calculation
Annual Business Miles: 12,000
First 10,000 @ 45p = £4,500
Next 2,000 @ 25p = £500
Total Allowance: £5,000
Tax relief @ 20%: £1,000
Frequently Asked Questions
What are HMRC approved mileage rates for 2026?
For cars and vans, HMRC allows 45p per mile for the first 10,000 business miles and 25p per mile thereafter. Motorcycles receive 24p per mile, and bicycles 20p per mile, regardless of distance.
Can I claim mileage if my employer already reimburses me?
If your employer pays less than the HMRC approved rate, you can claim tax relief on the difference. For example, if they pay 30p per mile and the HMRC rate is 45p, you can claim relief on the 15p difference.
Do I need to keep mileage records?
Yes, you must keep detailed records of all business journeys including: date, destination, purpose of journey, starting point, and miles travelled. HMRC may request these records.
Can I claim for commuting to my regular workplace?
No, you cannot claim mileage allowance for ordinary commuting between your home and permanent workplace. Only journeys to temporary workplaces or business-related travel qualify.
What is the passenger supplement rate?
If you carry passengers on business journeys in your own car, you can claim an additional 5p per mile per passenger. This is on top of the standard mileage rate.
How do I claim mileage tax relief?
You can claim through your Self Assessment tax return or use form P87 if you're employed and don't complete a tax return. Claims can be made for up to 4 years from the end of the tax year.