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                        Mileage Allowance Payments (MAPs) for employees
                    
                        - 
                            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 2025/26 and 2024/25
                    
                        
                            
                                | Cars and vans | Rate per mile |  
                                | Up to 10,000 miles | 45p |  
                                | Over 10,000 miles | 25p |  
                                | Bicycles | 20p |  
                                | Motorcycles | 24p |