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Mileage AllowancesChanges to the HM Revenue & Customs business mileage rates are announced from time to time. The current effective rates from 1 January 2008 are:
The HM Revenue & Customs advisory rates can be applied as a tax-free maximum rate for employees claiming for petrol used on business journeys and for employees reimbursing their employers with the cost of petrol used for private journeys. HM Revenue & Customs will consider claims for a higher maximum rate, if it can be demonstrated that it is necessary for an employee to use a car with higher than average fuel costs. |
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