- 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 2018/19 and 2017/18
|Cars and vans||Rate per mile|
|Up to 10,000 miles||45p|
|Over 10,000 miles||25p|
This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.