Free Tool · HMRC Mileage
Fuel Reimbursement Rate Guide
The three HMRC schemes often get confused — this guide shows which applies to your situation and why, then calculates your claim.
Step 1 — Which scheme applies?
Answer two quick questions to find out.
Who owns the vehicle?
All three schemes at a glance
A quick reference — use the decision flow above to find out which one applies to you.
| Scheme | Applies when | Current rates |
|---|---|---|
| AMAP | Own vehicle, any fuel | Car/van: 45p (first 10k mi), 25p after Motorcycle: 24p · Bicycle: 20p +5p/passenger/mile |
| AER | Company EV only | Home: 7p/mile Public: 15p/mile (from 1 June 2026) |
| Advisory Fuel Rates | Company petrol/diesel/LPG | Petrol: 14/17/26p Diesel: 15/17/23p LPG: 11/13/21p (small/mid/large engine) |
Rates correct as of June 2026. HMRC updates Advisory Fuel Rates quarterly. Always verify at gov.uk before use.
Frequently asked questions
Why the three schemes get confused
HMRC has three separate mileage reimbursement schemes — and they are routinely mixed up, even by payroll teams. Using the wrong one can mean under-claiming, over-claiming, or creating an unexpected tax liability.
AMAP (Approved Mileage Allowance Payments) covers employees using their own vehicle for business. It applies regardless of fuel type and uses a flat per-mile rate for the first 10,000 miles, dropping after that. It is the most common scheme for field-based staff and contractors.
AER (Advisory Electric Rate) applies only to company-provided fully electric cars. Because electricity cost varies significantly between home and public charging, HMRC introduced two tiers from June 2026 — a lower rate for home-charged journeys and a higher one for those charged at public points.
Advisory Fuel Rates cover company-provided petrol, diesel and LPG cars, where the employer pays for fuel. Rates are banded by engine size and reviewed quarterly. They are used to avoid a taxable benefit arising when private fuel costs are reimbursed alongside business mileage.
Simplify mileage and reimbursement across your fleet
Traknova logs every journey automatically — so the right scheme is applied to every trip without manual record-keeping.
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