Tax Rates and Allowances 2022/23
Mileage Allowance Payments (MAPS) for Employees
Capital Allowances - Plant & Machinery ⭢
Employee's Statutory Payments ⭢
Income Tax Rates - Across the UK ⭢
Individual Savings Account (ISA) ⭢
Land and Buildings Transaction Tax ⭢
Mileage Allowance Payments (MAPs) for Employees ⭢
National Insurance Contributions (NIC) - Rates and Allowances ⭢
Pensions Automatic Enrolment ⭢
Pensions - Tax Relief on Pension Contributions ⭢
Vehicle Excise Duty (VED) - Passenger Cars ⭢
- 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 2022/23 and 2021/22
| Cars and vans | Rate per mile |
| Up to 10,000 miles | 45p |
| Over 10,000 miles | 25p |
| Bicycles | 20p |
| Motorcycles | 24p |