HMRC mileage rates for 2026/27
The approved mileage allowance payment (AMAP) rates changed on 6 April 2026 for the first time since 2011.
| Vehicle | 2026/27 rate | Previous rate |
|---|---|---|
| Car or van, first 10,000 miles | 55p | 45p |
| Car or van, over 10,000 miles | 25p | 25p (unchanged) |
| Motorcycle | 24p | 24p (unchanged) |
| Bicycle | 20p | 20p (unchanged) |
| Passenger supplement | 5p | 5p (unchanged) |
Only the first-tier car and van rate moved. If a calculator or spreadsheet still shows 45p, it is working to the pre-April 2026 figure and will understate your claim by 10p for every one of your first 10,000 miles.
On 10,000 business miles that difference is £1,000.00.
Is it 45p or 55p per mile?
It is 55p for business miles driven on or after 6 April 2026. 45p applies to trips in the 2025/26 tax year and earlier — so if you are claiming for previous years (you can go back four), use 45p for those years and 55p only from April 2026.
Does 55p per mile apply to electric cars?
Yes, if it is your own car. The approved rate is the same for petrol, diesel, hybrid and electric. Company cars are different — see electric car mileage rates.
Does my employer have to pay 55p?
No. 55p is the most an employer can pay tax-free, not a legal minimum. If they pay less, you can claim tax relief on the shortfall. Some employers pay more on low mileage — NHS staff get 59p up to 4,500 miles, for example — and the excess over the approved amount is taxable.
Work out your mileage claim
Every forgotten trip is money left unclaimed. Odo records each drive for you automatically →
Uses the HMRC approved mileage allowance payment (AMAP) rates for 2026/27: 55p per mile for the first 10,000 business miles, then 25p.
Stop reconstructing your mileage from memory
Odo logs your drives automatically in the background, you swipe each one business or personal, and it totals your claim at the 2026/27 rates — with a CSV export of every trip: date, reason, distance and the start and end postcodes HMRC asks for in a PAYE claim.