HMRC rates
HMRC’s approved mileage allowance and subsistence rates for 2026 to 2027, with the date each took effect and a link to GOV.UK for the latest.
Rates checked against HMRC on . Always confirm on the official page before you pay.
The most an employer can pay tax-free for each business mile in an employee’s own vehicle. The rate for cars and vans drops after 10,000 business miles in the tax year (6 April to 5 April).
| Vehicle | First 10,000 business miles | Each mile over 10,000 |
|---|---|---|
| Cars and vans | 55p | 25p |
| Motorcycles | 24p | 24p |
| Bicycles | 20p | 20p |
For claims that belong to an earlier tax year.
| Vehicle | First 10,000 business miles | Each mile over 10,000 |
|---|---|---|
| Cars and vans | 45p | 25p |
| Motorcycles | 24p | 24p |
| Bicycles | 20p | 20p |
Current for 2026 to 2027
Paid on top of the mileage rate when an employee carries a colleague who is travelling on business too.
| Payment | Rate |
|---|---|
| Each passenger | 5p per business mile |
Maximum tax-free amounts for meals on a qualifying business journey, for employers who choose to use the benchmark scale. An employer can pay less.
| Time away from home or the normal place of work | Maximum tax-free amount |
|---|---|
| More than 5 hours | £5 |
| More than 10 hours | £10 |
| 15 hours, and still away at 8pm | £25 |
| Extra for a £5 or £10 journey that lasts beyond 8pm | £10 on top |
Rates change. These pages are the ones to trust, and the ones to check before a payment run.
Employers in the UK can pay up to these approved amounts tax-free. Your organisation decides which scheme applies, and your administrators stay responsible for choosing and checking it.
This page is a guide, not tax advice. MileageSheet applies the rates your organisation configures. See the Terms of Use.
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