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Mileage Rates

Advisory Fuel Rate

The current rates are shown below and should be used when calculating VAT on the fuel element of business mileage claims or for repayment of personal mileage on company cars.

Fuel rates from 1st March 2019

Engine Size Petrol Diesel LPG
1400cc or smaller 11p   7p
1401cc to 2000cc 14p   8p
1600cc or smaller   10p  
1601cc to 2000cc   11p  
Over 2000cc 21p 13p 13p


Previous fuel rates from 1st September to 30 November 2018

Engine Size Petrol Diesel LPG
1400cc or smaller 12p   8p
1401cc to 2000cc 15p   10p
1600cc or smaller   10p  
1601cc to 2000cc   12p  
Over 2000cc 22p 14p 15p

Mileage Allowance Payments

Mileage allowance payments are paid to employees for using their own vehicle for business journeys.

As long as the payment is within the HMRC approved mileage allowance payment threshold the payment is not subject to tax.  If you pay less than the approved mileage allowance payment your employee can claim the difference from HMRC.  If you pay more the amount above the approved payment will be taxable.

  • Car up to 10,000 miles per annum - 45p per mile
  • Car over 10,000 miles per annum - 25p per mile
  • Motorcyle - 24p per mile
  • Bicycle - 20p per mile
  • Passenger - 5p per mile
Copyright © 2019 Sandra Silk Bookkeeping and Business Services Ltd  |  All Rights Reserved
Unit 21 Portway Business Centre
Old Sarum, Salisbury

t: 01722 341820