AMAP (approved mileage allowance payments)
AMAP is the flat per-mile rate HMRC lets you claim instead of working out what your vehicle actually costs. For a car or van it is 55p a mile for the first 10,000 business miles in a tax year and 25p after that.
Correct for the 2026/27 tax year. Last checked 12/09/2026.
The rate is meant to cover everything running the vehicle costs you: fuel, insurance, servicing, tyres, road tax, MOT and the value the car loses. That is why you cannot claim those separately on top.
What it means for your money
Drive 10,000 business miles in a year and the claim is worth the threshold miles at 55p. A driver doing 14,000 business miles claims the first 10,000 at the higher rate and the remaining 4,000 at 25p.
The threshold is per tax year and it resets on 6 April. It is also per vehicle in the sense that the rate depends on what you drive: cars and vans get one set of rates, motorcycles another, a bicycle another again.
Where to read more
The mileage guide works through a full year with figures. Business miles, commuting and the depot run covers which of your miles qualify in the first place, which is the part most drivers get wrong.
Sources
Related
The complete mileage guide for delivery drivers
What counts as a business mile, the 55p and 25p approved rates, the 10,000-mile threshold, and whether mileage or actual costs leaves you better off.
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