Mileage Allowance Calculator

HMRC allows self-employed people to claim a fixed rate for business miles driven in their own vehicle, instead of claiming actual vehicle costs. This is called the Approved Mileage Allowance Payment (AMAP).

Current HMRC rates (2024/25)

Cars and vans: 45p per mile for the first 10,000 business miles in the tax year, 25p per mile for every mile above 10,000.

Motorcycles: 24p per mile (flat rate, no threshold).

Bicycles: 20p per mile (flat rate).

What counts as a business mile?

Any journey made for business purposes — travelling to a client site, visiting a supplier, attending a training course. Commuting from home to a regular fixed place of work does not count. For most tradespeople who travel to different job sites each day, the journey from home to each site is a business mile.

Do you have to use the AMAP rate?

No — you can instead claim your actual vehicle expenses (fuel, insurance, servicing, depreciation) on a proportional basis. The AMAP rate is simpler and often more beneficial for tradespeople who drive a lot in efficient vehicles.