2023/24

• MAPs represent the maximum tax free mileage allowances an employee can receive from their employer for using their own vehicle for business journeys.
• An employer is allowed to pay an employee a certain amount of MAPs each year without having to report payments to HMRC.
• If the employee receives less than the statutory rate, tax relief can be claimed on the difference.

MAP rates per business mile 2023/24 and 2022/23

Cars and vans	Rate per mile
Up to 10,000 miles	45p
Over 10,000 miles	25p
Bicycles	20p
Motorcycles	24p